Treasury Laws Amendment (Fairer for Families and Farmers and Other Measures) Act 2024 (136 of 2024)

Schedule 6   Miscellaneous and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 2   Contents of annual financial reports

Corporations Act 2001

3   Subparagraphs 295(3A)(a)(vi) and (vii)

Repeal the subparagraphs, substitute:

(vi) whether the entity was an Australian resident at that time;

(vii) a list of each foreign jurisdiction (if any) in which the entity was, at that time, a resident for the purposes of the law of the foreign jurisdiction relating to foreign income tax (within the meaning of the Income Tax Assessment Act 1997); or