Corporations Amendment (Improving Accountability on Director and Executive Remuneration) Act 2011 (42 of 2011)
Schedule 1
Part 1 Remuneration
14 Paragraph 300A(1)(a)
Repeal the paragraph, substitute:
(a) discussion of board policy for determining, or in relation to, the nature and amount (or value, as appropriate) of remuneration of the key management personnel for:
(i) the company, if consolidated financial statements are not required; or
(ii) the consolidated entity, if consolidated financial statements are required; and