Financial Markets Conduct (Green, Social, Sustainability, and Sustainability-linked Bonds) Exemption Notice 2026

This exemption notice facilitates offers of bonds that would otherwise be of the “same class” as existing quoted bonds except for a difference in GSSS status, on a similar basis to the same class exclusion in Schedule 1 of the Financial Markets Conduct Act 2013. 

The exemption is accompanied by conditions requiring the issuer to disclose information to allow investors to readily identify the differences between the bonds being offered and existing quoted debt securities. 

We have also published a Regulatory Impact Statement that discusses the exemption relief in the Financial Markets Conduct (Green, Social, Sustainability, and Sustainability-linked Bonds) Exemption Notice 2026. It summarises the problem we are seeking to address, our objectives, the options and their associated impacts, and the consultation process we undertook before deciding to grant the exemption.

View Financial Markets Conduct (Green, Social, Sustainability, and Sustainability-linked Bonds) Exemption Notice 2026