Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 1685

Financial reporting and auditing requirements for registrable superannuation entities

    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.

 



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