Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (61 of 2026)

Schedule 1   Financial reporting system reform

Part 1   Main amendments

Australian Securities and Investments Commission Act 2001

14   Paragraphs 246(1)(i) and (j)

Repeal the paragraphs, substitute:

(i) a person who is:

(i) a member of staff of External Reporting Australia engaged under section 232; or

(ii) a consultant to External Reporting Australia engaged under section 232A; or

(iii) a person whose services are made available to External Reporting Australia under 232B.