Statute
Section 1685 — Corporations Act 2001: Financial reporting and auditing requirements for registrable superannuation entities
Text of the provision Official document
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.
Official source: Federal Register of Legislation
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