Application provision
The amendment of paragraph 295(3A)(a) made by Division 1 of Schedule 6 to the Treasury Laws Amendment (Fairer for Families and Farmers and Other Measures) Act 2024 applies in relation to any financial reports for a financial year commencing on or after 1 July 2024.
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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