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Version 55 - June 2026 (template release)

Template release pack

This release focuses on the legislative content changes and correction updates for the period ending June 2026. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period ended: June 2026
  • Update type: Major legislative changes and corrections
Overview
This Australia Corporate Template Content Version 55.0 is a Major release that includes important legislative updates and IFRS-alignment changes, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after June 2025. These updates include: [• Amendments to AASB 9 and AASB 7 - Amendments to the Classification and Measurement of Financial Instruments, • AASB 18 - Presentation and Disclosure of Financial Statements].
This version 55.0 has been released on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
Accounting Reference Number
Details
Amendments to the Classification and Measurement of Financial Instruments – Amendments to AASB 9 and AASB 7
The AASB issued targeted amendments to AASB 9 and AASB 7 to respond to recent questions arising in practice, and to include new requirements for all reporting entities. Among other amendments, the AASB clarified the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system.
AASB 18 Presentation and Disclosure in Financial Statements
AASB 18 Presentation and Disclosure in Financial Statements (effective for annual periods beginning on or after 1 January 2027) The IASB issued the new standard on presentation and disclosure in financial statements, which replaces AASB 101, with a focus on updates to the statement of profit or loss. The key new concepts introduced in AASB 18 relate to:
  • the structure of the statement of profit or loss with defined subtotals.
  • the requirement to determine the most useful structured summary for presenting expenses in the statement of profit or loss.
  • required disclosures in a single note within the financial statements for certain profit or loss performance measures that are reported outside an entity's financial statements (that is, management-defined performance measures); and
  • enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes in general.
The Fund is currently still assessing the effect of the forthcoming standard and amendments.
Corrections
Item ID
Title
Details and limitations
5276700
Identifier issue in table
Changed the identifier name for 'Reconciliation of profit/(loss) to cash flows' in CFPD.
5227980
Journal summary report issue
This issue is not applicable to Australian Investment Funds template.
5156788
Consistency for the word 'year' throughout the report
Changed words 'financial year' and 'reporting period'.
5139227
Table Sections and Headers flow from expressions – HY from note 4
Correctly linked the headers and the line items of tables from note 4 onwards.
5139226
Table sections and Headers will flow from expressions - FY
Correctly linked the headers and the line items of tables throughout the report.
5139225
Missing content - FY
Added 3 bullet points and a paragraph in Note 5 – Fair Value Measurement.
5045599
Correct the Analytical Report
Added variables in the financial statements and correctly added the columns and rows in all three financial statements in the analytical report.
Features
There are no new features included in this release.
Content changes
Item ID
Title
Details and limitations
5397167
Appendix
Made text changes in paragraphs and tables.
5397162
Other notes (Note 1 & 3 - 19)
No changes made.
5397149
Note 2 – Summary of material accounting policies
Made text changes in paragraphs.
5397141
Financial Statements:
  • Statement of Cash Flows
  • Other Financial Statements
Line items have been linked correctly in a section in the Statement of Cash Flows. No changes have been made in other Financial Statements.
5396567
Director's Report
Added a folder 'Meetings of Directors' which included 3 paragraphs and 1 manual table.
5396547
Cover page and Contents page
Changed the 'Entity Registration Number Type'.
XBRL changes
There is no XBRL for this template.
Additional information
There is no additional information for this release.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.

Known issues

Item ID
Details and limitations
1
Even if elements are set to Never the report may still display them when users upgrade to the 6.29 platform.
2
Exercise caution when deleting original elements (paragraphs, tables, for instance) reflected from the parent or root template. Deleting these elements prevents saving back to the template without reimplementing it with backup files. You will also lose any updates made to the elements. The template won't upgrade and sync perfectly with the latest draft template update. Some functions, such as Revert to Template or Compare with Template, isn't available. Deleting the original element changes its ID, making comparison to the draft or parent template impossible. Consider this, especially when customization is necessary. As an alternative to deleting unwanted elements, create a copy. Build your customization from the copy and set the display of the unwanted original element to Never.
3
You can change column names in grids. Use the Column Rename feature. Don't change existing column IDs. Changing the IDs will cause data loss and break links.

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