Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)

Schedule 2   ALRC Financial Services Interim Report: single glossary of defined terms

Part 1   Amendments

Division 3   Terms relating to companies and audited bodies

Corporations Act 2001

90   Section 9 (definition of financial report)

Repeal the definition, substitute:

financial report means:

(a) an annual financial report required by or under section 292, 293, 294, 294A or 294B; or

(b) a half-year financial report required by section 302.