Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

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

SECTION 338   EVIDENCE OF TEXT OF ACCOUNTING, AUDITING OR SUSTAINABILITY STANDARD  

338(1)    
This section applies to a document that purports to be published by, or on behalf of, the AASB or the AUASB and to set out the text of:

(a)    

a specified standard as in force at a specified time under section 334 , 336 or 336A ; or

(b)    a specified provision of a standard of that kind.

It also applies to a copy of a document of that kind.

338(2)    
In the absence of evidence to the contrary, a document to which this section applies is proof in proceedings under this Act that:

(a)    the specified standard was in force at that time under that section; and

(b)    the text set out in the document is the text of the standard referred to in paragraph (1)(a) or the provision referred to in paragraph (1)(b).