Corporations Act 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.58 - APPLICATION AND TRANSITIONAL PROVISIONS RELATING TO SCHEDULE 6 TO THE TREASURY LAWS AMENDMENT (2022 MEASURES NO. 4) ACT 2023  

SECTION 1685  

1685   FINANCIAL REPORTING AND AUDITING REQUIREMENTS FOR REGISTRABLE SUPERANNUATION ENTITIES  


The amendments of this Act made by Part 1 of Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 so far as they relate to:

(a)    a financial report for a financial year; or

(b)    a directors ' report for a financial year; or

(c)    an audit of a financial report for a financial year;

apply in relation to the report or audit if the financial year begins on or after 1 July 2023.