Section 304Corporations Act 2001 (Cth)

Compliance with accounting standards and regulations

The financial report for a half‑year must comply with the accounting standards and any further requirements in the regulations.

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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