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
270 Application - retention of accounting records
(1) Subsection 35A(1A) of the Superannuation Industry (Supervision) Act 1993 (as amended by this Part) applies in relation to accounting records that relate to a year of income beginning on or after 1 July 2023.
(2) Despite the repeal of paragraph 35A(2)(a) of the Superannuation Industry (Supervision) Act 1993 by this Part, that paragraph continues to apply, in relation to accounting records that relate to a year of income beginning before 1 July 2023, as if that repeal had not happened.
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