Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 6 Financial reporting and auditing requirements for superannuation entities
Part 2 Amendments of other Acts
Superannuation Industry (Supervision) Act 1993
201 After paragraph 29P(3)(a)
Insert:
(aa) include in the notice links to each of the following reports that are publicly available on the registrable superannuation entity's website:
(i) the financial report for the year of income of the entity;
(ii) the directors' report for the year of income of the entity;
(iii) the auditor's report on the financial report for the year of income of the entity; and