Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1685
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1685
Character Range: 6225194–6225793

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.

Part 10.59—Application provisions relating to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021