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

33   At the end of section 292

Add:

Registrable superannuation entities

(4) The regulations may provide that a financial report prepared by a registrable superannuation entity must comply with prescribed requirements.

(5) The regulations may provide that a directors' report prepared by a registrable superannuation entity must comply with prescribed requirements.