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.
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