Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 (F2023L00990)

Schedule 1   Amendments

Corporations Regulations 2001

29   In the appropriate position in Chapter 10

Insert:

Part 10.50 - Application provisions relating to the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023

10.50.01 Application of amendments relating to financial reporting and auditing of registrable superannuation entities

(1) The amendments made by Schedule 1 to the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 to Divisions 1, 5 and 8 of Part 7.9 apply in relation to a fund reporting period beginning on or after 1 July 2023.

(2) Despite the repeal of regulation 7.9.75BA by Schedule 1 to the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023, an election by a holder given under that regulation before the commencement of that Schedule, has effect on and after the commencement of that Schedule as if it had been given for the purposes of regulation 7.9.32 (as amended by that Schedule).