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

71   After subsection 322(2)

Insert:

Financial reports and directors' reports lodged by registrable superannuation entities

(2A) If:

(a) a financial report or directors' report for a financial year relates to a registrable superannuation entity; and

(b) the report is amended after it is lodged with ASIC;

the entity must, within 14 days after the amendment:

(c) lodge the amended report with ASIC; and

(d) make both of the following publicly available on the entity's website on and after the day on which the amended report is lodged with ASIC under paragraph (c):

(i) a copy of the amended report;

(ii) a description of the nature of the amendment.