Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 (87 of 2024)

Schedule 4   Sustainability reporting

Part 3   Sustainability and auditing standards

Corporations Act 2001

132   Section 9 (definition of commencement)

Repeal the definition, substitute:

commencement , in relation to an accounting standard or a sustainability standard, means:

(a) in the case of an accounting standard or a sustainability standard as originally in effect - the time when the accounting standard or sustainability standard took effect; or

(b) in the case of an accounting standard or a sustainability standard as varied by a particular provision of an instrument made under section 334 or 336A - the time when that provision took effect.