Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 6   Financial reporting and auditing requirements for superannuation entities

Part 2   Amendments of other Acts

Superannuation Industry (Supervision) Act 1993

201   After paragraph 29P(3)(a)

Insert:

(aa) include in the notice links to each of the following reports that are publicly available on the registrable superannuation entity's website:

(i) the financial report for the year of income of the entity;

(ii) the directors' report for the year of income of the entity;

(iii) the auditor's report on the financial report for the year of income of the entity; and