Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies in relation to a financial year commencing during the 3 years starting on the start date.
(2) Subsection 296A(6) applies to an entity for the financial year as if the reference in that subsection to whether, in the directors' opinion, the substantive provisions of the sustainability report are in accordance with this Act were a reference to whether, in the directors' opinion, the entity has taken reasonable steps to ensure the substantive provisions of the sustainability report are in accordance with this Act.