In 1993, the operation of Australia's financial reporting legislation was reviewed by a Senate Committee (‘the Committee’). Most of the Committee's recommendations were accepted in the Government Response, but the changes have yet to be enacted. This note discusses the existing regime and...

In 1993, the operation of Australia's financial reporting legislation was reviewed by a Senate Committee (‘the Committee’). It proposed various changes to the Financial Transactions Reports Act 1988 (FTRA), most of which were accepted in the Government Response in 1995. One of the few points...

In 1993 the operation of Australia's financial reporting legislation was reviewed by a Senate Committee (‘the Committee’). The Committee recommended numerous changes to the Financial Transaction Reports Act 1988 (‘the FTRA’), upon which the reporting regime is based. The federal...