Corporations Act 2001
CHAPTER 10
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TRANSITIONAL PROVISIONS
PART 10.58
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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;
View history note
Hide history noteThe 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.