Treasury Laws Amendment (2017 Measures No. 5) Act 2018 (27 of 2018)

Schedule 1   Financial benchmarks

Part 2   Main consequential amendments

Corporations Act 2001

7   Section 761A


Australian entity means:

(a) an Australian citizen; or

(b) a resident of Australia (within the meaning of the Criminal Code); or

(c) a body corporate incorporated by or under a law of the Commonwealth or of a State or Territory.