The amendments of this Act made by Part 1 of Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 so far as they relate to:
(a) a financial report for a financial year; or
(b) a directors' report for a financial year; or
(c) an audit of a financial report for a financial year;
apply in relation to the report or audit if the financial year begins on or after 1 July 2023.