Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 (Cth)

Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 6 July 2023

David Hurley Governor‑General

By His Excellency's Command

Stephen Jones Assistant Treasurer Minister for Financial Services

Contents 1 Name 2 Commencement 3 Authority 4 Schedules Schedule 1—Amendments Corporations Regulations 2001 Superannuation Industry (Supervision) Regulations 1994

1 Name This instrument is the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The later of: 8 July 2023 (a) at the start of the day after this instrument is registered; and (paragraph (a) applies) (b) at the same time as Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 commences.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.