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
113 After subsection 324CG(10)
Insert:
(10A) Paragraphs (10)(a) and (b) do not apply if:
(a) the audited body is a registrable superannuation entity; and
(b) the services are required or permitted to be provided under the prudential standards (within the meaning of the Superannuation Industry (Supervision) Act 1993).
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