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
41 Subsection 300(1)
After "year must", insert "(in the case of a company, registered scheme or disclosing entity)".