Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)

Schedule 2   ALRC Financial Services Interim Report: single glossary of defined terms

Part 1   Amendments

Division 3   Terms relating to companies and audited bodies

Corporations Act 2001

88   Section 9

Insert:

auditor's report means:

(a) an auditor's report on an annual financial report required by section 308; or

(b) an auditor's report on a half-year financial report required by section 309.

chief executive function has the meaning given by section 295A.

chief financial officer function has the meaning given by section 295A.

conflict of interest situation , in Chapter 2M (financial reports and audit),has the meaning given by section 324CD.

corporate responsibility provision has the meaning given by section 188.

directors' report means:

(a) an annual directors' report required by section 292; or

(b) a half-year directors' report required by section 302.

equal reduction has the meaning given by subsection 256B(2).