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

176   In the appropriate position in Chapter 10

Insert:

Part 10.58 - Application and transitional provisions relating to Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023

1684 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.