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

46   At the end of section 301

Add:

Registrable superannuation entities

(6) The following reports relating to:

(a) a registrable superannuation entity; and

(b) a financial year;

may be set out in the same document:

(c) an auditor's report obtained by the entity under subsection (1);

(d) an auditor's report provided in relation to the entity under a provision of the RSE licensee law.