From hlb.com.au: Since July 1, 2023, public companies must include a Consolidated Entity Disclosure Statement in their annual financial reports under the Corporations Act 2001.

Recent amendments clarify tax residency disclosures for subsidiary entities, requiring that Australian tax residency and any foreign tax residencies be listed, while also specifying conditions for partnerships and trusts.

These changes will take effect for annual financial reports for financial years commencing on or after July 1, 2024.