Section 1685 — Corporations Act 2001 (Cth)

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.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 1684VA — Application of amendment—approval of domestic qualifications
s 1684VB — Transitional—determination approving degrees and qualifications
s 1684VC — Certain requirements for registered tax agents
s 1686 — Definitions
s 1686A — Qualified privilege for restructuring practitioners
s 1686B — Protection of persons dealing with restructuring practitioner

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