Corporations Act 2001

CHAPTER 10 - TRANSITIONAL PROVISIONS  

PART 10.72 - APPLICATION PROVISIONS RELATING TO SCHEDULE 1 TO THE TREASURY LAWS AMENDMENT (MAKING MULTINATIONALS PAY THEIR FAIR SHARE - INTEGRITY AND TRANSPARENCY) ACT 2024  

SECTION 1702  

1702   APPLICATION OF AMENDMENTS  


Sections 295 and 295A , as amended by Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 , apply in relation to any financial reports for a financial year commencing on or after 1 July 2023.