THE CORPORATIONS LAW

CCH Note: Part 13 of the Corporations Act 1989, inserted by sec 6 of No 110 of 1990, Sch 1 (effective 1 January 1991), begins as follows:

PART 13 - THE CORPORATIONS LAW

THE CORPORATIONS LAW   82 

The Corporations Law is as follows:...

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

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History

Chapter 2M inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).

PART 2M.5 - ACCOUNTING STANDARDS

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History

Part 2M.5 inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).

SECTION 339   EVIDENCE OF TEXT OF ACCOUNTING STANDARD  

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339(1)  [Publication by AASB or ASIC]  

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This section applies to a document that purports to be published by or on behalf of the AASB or ASIC and to set out the text of:

(a)  a specified standard as in force at a specified time under section 334; or

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

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

339(2)  [Proof]  

In the absence of evidence to the contrary, a document to which this section applies is proof in proceedings under the Corporations Law of this jurisdiction 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).

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History

S 339 amended by No 54 of 1998, Sch 5, Pt 2 (effective 1 July 1998).

S 339 substituted by No 61 of 1998, Sch 1 (effective 1 July 1998).

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