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Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (61 of 2026)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Financial reporting system reform
- Part 1 Main amendments
- Australian Securities and Investments Commission Act 2001
- 1 Paragraph 1(1)(d)
- 2 Subsection 5(1)
- 3 Subsection 5(1)
- 4 Subsection 5(1) (definition of FRC)
- 5 Subsection 5(1)
- 6 Subsection 5(1) (paragraph (a) of the definition of member)
- 7 Subsection 5(1) (paragraphs (e), (ea) and (eb) of the definition of member)
- 7A Subsection 5(1)
- 8 Subsection 5(1)
- 9 Subsection 5(1)
- 10 Paragraph 127(4)(a)
- 11 Paragraph 213(2)(aa)
- 12 After paragraph 224(aa)
- 13 Divisions 1 to 3 of Part 12
- 14 Paragraphs 246(1)(i) and (j)
- 15 Paragraph 246(1)(k)
- 16 Paragraph 246(1)(l)
- 17 Paragraphs 246(2)(b), (c) and (d)
- Part 2 Transitional provisions
- Australian Securities and Investments Commission Act 2001
- 18 In the appropriate position
- Part 3 Consequential amendments
- Airports Act 1996
- 19 Subsection 141(7) (heading)
- 20 Subsection 141(7)
- 21 Subsection 141(7)
- 22 Subsection 141(7)
- Australian Charities and Not-for-profits Commission Act 2012
- 23 Section 300-5 (definition of auditing standard)
- Corporations Act 2001
- 24 Section 9 (definition of AASB)
- 25 Section 9 (definition of AUASB)
- 26 Subsection 334(1) (heading)
- 27 Subsection 334(1)
- 28 Subsection 336(1) (heading)
- 29 Subsection 336(1)
- 30 Paragraph 336(4)(a)
- 31 Paragraph 336(5)(a)
- 32 Subsection 336A(1)
- 33 Subsection 338(1)
- 34 Subsection 1707E(2) (heading)
- 35 Subsection 1707E(2)
- 36 Subsection 1707E(4)
- 37 Subsection 1707F(1)
- 38 In the appropriate position in Chapter 10
- Fair Work (Registered Organisations) Act 2009
- 39 Section 6 (paragraph (a) of the definition of Australian Accounting Standards)
- 40 Section 6 (paragraph (b) of the definition of Australian Accounting Standards)
- Income Tax Assessment Act 1997
- 41 Subsection 25-110(3)
- 42 Paragraph 715-375(1)(b)
- 43 Paragraph 715-379(1)(b)
- 44 Section 995-1 (paragraph (b) of the definition of accounting principles)
- 45 Section 995-1 (paragraph (b) of the definition of auditing principles)
- Public Governance, Performance and Accountability Act 2013
- 46 Section 8 (definition of accounting standards)
- Recycling and Waste Reduction Act 2020
- 47 Subsection 108(3)
- 48 Subsection 109(3)
- Superannuation Industry (Supervision) Act 1993
- 49 Subparagraph 128F(c)(ii)
- 50 Subparagraph 128F(c)(iii)
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