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
114 After subsection 324CH(2)
Insert:
Applying table if audited body is registrable superannuation entity
(2A) If the audited body is a registrable superannuation entity, apply the table in subsection (1) as if:
(a) references to the audited body in items 1 to 9, and items 15 to 19, in the table were references to the RSE licensee for the registrable superannuation entity; and
(b) references to an interest in the audited body in items 10 to 12 in the table were references to an interest in either:
(i) the registrable superannuation entity; or
(ii) the RSE licensee for the registrable superannuation entity; and
(c) references to an investment in an entity that has a controlling interest in the audited body in items 13 and 14 in the table were references to an investment in an entity that has a controlling interest in the RSE licensee for the registrable superannuation entity.