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

3   Section 9 (paragraph (a) of the definition of audit-critical employee)

Omit "or of the responsible entity for the registered scheme", substitute ", of the responsible entity for the registered scheme or of the RSE licensee for the registrable superannuation entity".