Amendment Tracker

Gazette amendments to the Beneficial Ownership Transparency Act (2026 Revision) since the 2026 Revision.

Beneficial Ownership Transparency (Legitimate Interest Access) (Amendment) Regulations, 2026

LG15

Pending

Gazette: 18 Mar 2026Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act (2026 Revision),

LG4/S4

Pending

Gazette: 29 Jan 2026Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Regulations (2026 Revision),

LG4/S5

Pending

Gazette: 29 Jan 2026Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act (2026 Revision)

LG4/S4Supplement No. 4 published with Legislation Gazette No. 4 dated 29th January, 2026

Pending

Gazette: 29 Jan 2026Commencement: Revised as at 14th January, 2026

sch.amendedConsolidated revision of the Beneficial Ownership Transparency Act incorporating all amendments to date, consolidating Act 13 of 2023 with Acts 3 and 11 of 2025

Beneficial Ownership Transparency Regulations (2026 Revision)

LG4/S5Supplement No. 5 published with Legislation Gazette No. 4 dated 29th January, 2026

Pending

Gazette: 29 Jan 2026Commencement: Revised as at 23rd January 2026

sch.amendedConsolidated revision of the Beneficial Ownership Transparency Regulations incorporating all amendments to date, consolidating SL 26 of 2024 with the Beneficial Ownership Transparency (Amendment) Regulations, 2025 (SL 16 of 2025) and 2026 (SL 1 of 2026)

Beneficial Ownership Transparency (Amendment) Regulations, 2026

LG3/S1

Pending

Gazette: 23 Jan 2026Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Amendment) Regulations, 2026

SL 1 of 2026Supplement No. 1, Gazette No. 3 of 2026

Pending

Gazette: 23 Jan 2026Commencement: Made in Cabinet on 21 January 2026; no specific commencement date stated

s.2amendedRenumbers regulation 2, deletes the definition of 'voting rights', inserts a new definition of 'legal entity', and adds a new paragraph (2) clarifying references to voting rights in a legal person.

s.4amendedDeletes the words 'or section 11' from regulation 4(3) regarding additional matters where a registrable beneficial owner's particulars are not confirmed.

s.12amendedRepeals paragraph (2) of regulation 12 concerning administrative fine notices.

s.17substitutedRepeals and substitutes paragraph (1) of regulation 17 to require persons with access to beneficial ownership information to notify the competent authority of discrepancies no later than five days after discovery.

s.18amendedAmends regulation 18(b) by replacing 'another legal person' with 'a legal entity other than B'.

s.20substitutedRepeals and substitutes paragraph (1) of regulation 20 to clarify when a person holds an interest in a legal person indirectly through a legal entity, and replaces 'legal person' with 'legal entity' in paragraph (2)(b).

s.21substitutedAmends the regulation heading to add 'voting' and repeals and substitutes paragraphs (1) and (2) to redefine how shares and voting rights are held indirectly through chains of legal entities.

s.27repealedRepeals regulation 27 concerning voting rights.

sch.substitutedSubstitutes the heading of Schedule 1 to read 'Breaches for Which an Administrative Fine May Be Imposed'.

Beneficial Ownership Transparency (Amendment) (No. 2) Act, 2025

LG1/S1

Pending

Gazette: 14 Jan 2026Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Amendment) (No. 2) Act, 2025

Act 11 of 2025Supplement No. 1, Gazette No. 1 of 2026

Pending

Gazette: 14 Jan 2026Commencement: Assented to by the Acting Governor on 1 December 2025

s.10amendedAmends section 10(3) to replace 'A company that is' with 'A legal person that is' and inserts the word 'of' after 'section 7' in paragraph (b).

s.12substitutedSubstitutes subsection (4)(a) to require the name and jurisdiction of the stock exchange and, for subsidiaries of listed entities, the name of the listed entity; also inserts new paragraph (ca) in subsection (6) requiring the nature of control.

s.13amendedAmends subsections (2) and (3) to require that beneficial ownership registers contain 'adequate, accurate and current' information.

s.14addedInserts new subsection (2A) providing that a legal person need not give notice requesting confirmation of a relevant change if already informed and has received the required particulars.

s.18amendedAmends subsection (2) paragraphs (a) and (b) to clarify when each applies, and adds new subsections (4) and (5) requiring corporate services providers to issue restrictions notices and notify the competent authority for non-compliance.

s.19substitutedRepeals and substitutes subsection (1) to set out conditions for issuing restrictions notices, and adds subsection (2A) providing that restrictions notices do not take effect where the relevant interest is subject to a pre-existing third-party security interest.

s.22amendedRepeals subsection (2)(ia), adds subsection (2B) allowing the competent authority to share information with registrable beneficial owners, amends subsection (4), adds subsection (4A) enabling information sharing with foreign beneficial ownership authorities and governments, and substitutes subsection (6)(a) to specify publicly available particulars.

s.26substitutedRepeals and substitutes subsections (2) and (3) to set the administrative fine at $5,000 for a prescribed breach with additional $1,000 monthly fines up to a $25,000 cap, and adds subsection (3A) requiring the Registrar to consider rules in determining fine amounts.

s.29substitutedRepeals and substitutes paragraph (a) and inserts new paragraph (aa) to empower the Registrar to make rules on initial and final assessment of administrative fine amounts including aggravating and mitigating factors.

Beneficial Ownership Transparency (Legitimate Interest Access) Regulations, 2024

SL 47 of 2024LG47/S15

Pending

Gazette: 28 Feb 2025Commencement: These Regulations come into force on 28th February, 2025.

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Amendment) Regulations, 2025

LG17/S3

Pending

Gazette: 27 Feb 2025Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Amendment) Act, 2025

LG15/S2

Pending

Gazette: 19 Feb 2025Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Legitimate Interest Access) Regulations, 2024

LG47/S15

Pending

Gazette: 19 Dec 2024Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Access Restriction) Regulations, 2024

LG45/S1

Pending

Gazette: 9 Dec 2024Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act, 2023 (Commencement) Order, 2024

LG26/S1

Pending

Gazette: 31 Jul 2024Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Regulations, 2024

LG26/S11

Pending

Gazette: 31 Jul 2024Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act, 2023 (Commencement) Order, 2024

SL 16 of 2024LG26/S1

Pending

Gazette: 31 Jul 2024Commencement: The Beneficial Ownership Transparency Act, 2023 comes into force on 31st July, 2024.

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act, 2023 (Commencement) Order, 2024

SL 16 of 2024LG26/S1

Pending

Gazette: 31 Jul 2024Commencement: The Beneficial Ownership Transparency Act, 2023 comes into force on 31st July, 2024.

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency Act, 2023

LG41/S1

Pending

Gazette: 15 Dec 2023Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership (Companies) Regulations (2019 Revision),

LG1/S2

Pending

Gazette: 14 Feb 2019Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership (Limited Liability) Regulations (2019 Revision),

LG1/S3

Pending

Gazette: 14 Feb 2019Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership (Companies) (Amendment) Regulations, 2020

SL 106 of 2020LG54/S2

Pending

Commencement: On publication in the Gazette

s.2amendedAmends the definition of withdrawal notice in regulation 2.

s.6addedAdds new subparagraph (aa) to paragraph (1) and inserts a new paragraph (3).

s.7amendedAmends the regulation heading, paragraphs (1), (2), (3), (4) by substituting 'corporate services provider' for 'company'.

s.8substitutedReplaces paragraph (b) with a new version.

s.9amendedAmends the regulation by substituting 'corporate service provider' for 'company' and adds a new paragraph (c).

Beneficial Ownership (Companies) (Amendment) Regulations, 2020

SL 106 of 2020LG54/S2

Pending

Commencement: On publication in the Gazette

s.3insertedInserts a new Part 3A titled 'Administrative Fines' with definitions and regulations.

Beneficial Ownership Transparency (Amendment) Act, 2025

Act 3 of 2025LG15/S2

Pending

Commencement: On publication in the Gazette

s.4amendedRepeals subsection (3) and substitutes a new definition.

s.4substitutedSubstitutes the words 'individual who meets' with 'registrable beneficial owner or trustee identified'.

s.6amendedReplaces 'A licensed fund administrator or the contact person under subsection (4)(c) shall provide' with a new provision.

s.10substitutedSubstitutes paragraph (a) and adds new paragraphs for access to information by various entities.

Beneficial Ownership Transparency (Amendment) (No. 2) Act, 2025

Act 11 of 2025LG1/S1

Pending

Commencement: Not specified

Section-level detail not yet available for this entry.

Beneficial Ownership Transparency (Amendment) Regulations, 2025

SL 16 of 2025LG17/S3

Pending

Commencement: On publication in the Gazette

s.3repealedRepeals paragraph (2) and substitutes a new paragraph regarding the provision of date of death for deceased registrable beneficial owners.

s.4amendedAmends paragraphs to include senior managing officials or trustees where particulars are not confirmed.

s.19repealedRepeals paragraph (b) and substitutes a new paragraph regarding holding interests in legal persons directly.

s.22substitutedSubstitutes regulation 22 with new requirements for the particulars of senior managing officials and trustees.

Beneficial Ownership Transparency (Amendment) Regulations, 2026

SL 1 of 2026LG3/S1

Pending

Commencement: On publication in the Gazette

s.2amendedAmends regulation 2 by renumbering it as 2(1), deleting the definition of 'voting rights', and adding a new definition for 'legal entity'.

s.4repealedRepeals section 11 reference in regulation 4.

s.12repealedRepeals paragraph (2) of regulation 12.

s.17substitutedSubstitutes new text for paragraph (1) in regulation 17, specifying the timeframe for notifying discrepancies to the competent authority.

s.18amendedAmends regulation 18 by replacing 'another legal person' with 'a legal entity other than B'.

s.20substitutedSubstitutes new text for paragraph (1) in regulation 20, specifying conditions under which A holds an interest in B indirectly through a legal entity.

s.21amendedAmends regulation 21 by inserting 'voting' after the word 'or', and substituting new paragraphs for (1) and (2).

s.27repealedRepeals regulation 27.

Beneficial Ownership Transparency (Access Restriction) Regulations, 2024

SL 42 of 2024LG45/S1

Pending

Commencement: On publication in the Gazette

sch.addedRegulations added under section 30 of the Beneficial Ownership Transparency Act, 2023