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

102   Subsection 324CD(2) (at the end of the table)

Add:

4

a registrable superannuation entity

the RSE licensee for the registrable superannuation entity, if the RSE licensee is a body corporate or a constitutional corporation (within the meaning of the Superannuation Industry (Supervision) Act 1993); or

a current or former director of the registrable superannuation entity; or

a person currently or formerly involved in the management of the registrable superannuation entity; or

a person currently or formerly involved in the management of the RSE licensee for the registrable superannuation entity; or

a connected entity (within the meaning of the Superannuation Industry (Supervision) Act 1993) of the RSE licensee for the registrable superannuation entity.