Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)

Schedule 1   Multinational tax transparency - disclosure of subsidiaries

Corporations Act 2001

3   After paragraph 295(4)(d)

Insert:

(da) whether, in the directors' opinion, the consolidated entity disclosure statement required by subsection (3A) is true and correct; and