Application of amendments—directors’ declaration
(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.
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.
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