Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 6   Financial reporting and auditing requirements for superannuation entities

Part 1   Amendment of the Corporations Act 2001

Corporations Act 2001

183   In the appropriate position in Schedule 3

Insert:

Subsections 324BF(2) and (4)

300 penalty units

Subsections 324BF(1), (3) and (5)

6 months imprisonment