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Key issues:
- The changes arise from the recently issued Corporations Amendments Regulations 2006 (No. 4)
- These changes will have an impact on the amounts and components disclosed in the Remuneration Report of the Directors' Report under Section 300A of the Corporations Act, where companies have chosen to transfer their disclosures from their annual financial report.
- The amended regulations are applicable to financial years ending after 31 March 2006
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