Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.5 - ACCOUNTING, SUSTAINABILITY AND AUDITING STANDARDS  

SECTION 337  

337   INTERPRETATION OF ACCOUNTING, AUDITING AND SUSTAINABILITY STANDARDS  

In interpreting an accounting, auditing or sustainability standard, unless the contrary intention appears:

(a)    expressions used in the standard have the same meanings as they have in this Chapter; and

(b)    the provisions of Part 1.2 apply as if the standard ' s provisions were provisions of this Chapter.