Corporations Act 2001
In this Part:
amending Act
means the
Corporations Legislation Amendment (Audit Enhancement) Act 2012
.
commencement
means the commencement of Schedule 1 to the amending Act.
The amendments made by Part 2 of Schedule 1 to the amending Act apply in relation to annual transparency reports for:
(a) the first transparency reporting year that ends after commencement (even if part of that year occurs before commencement); and
(b) all later transparency reporting years.