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StatuteCorporations Act 2001

Section 1702 — Corporations Act 2001: Application of amendments

Text of the provision Official document

Sections 295 and 295A, as amended by Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024, apply in relation to any financial reports for a financial year commencing on or after 1 July 2023.

Official source: Federal Register of Legislation

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Statutory text from an official public source. Informational content — does not replace advice from a qualified legal practitioner.