Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)
Schedule 2 ALRC Financial Services Interim Report: single glossary of defined terms
Part 1 Amendments
Division 3 Terms relating to companies and audited bodies
Corporations Act 2001
90 Section 9 (definition of financial report)
Repeal the definition, substitute:
financial report means:
(a) an annual financial report required by or under section 292, 293, 294, 294A or 294B; or
(b) a half-year financial report required by section 302.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).