Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)
Schedule 1 Multinational tax transparency - disclosure of subsidiaries
Corporations Act 2001
3 After paragraph 295(4)(d)
Insert:
(da) whether, in the directors' opinion, the consolidated entity disclosure statement required by subsection (3A) is true and correct; and
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