Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (61 of 2026)
Schedule 1 Financial reporting system reform
Part 3 Consequential amendments
Superannuation Industry (Supervision) Act 1993
50 Subparagraph 128F(c)(iii)
Omit "the Auditing and Assurance Standards Board under section 227B", substitute "External Reporting Australia under section 225B".