Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

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History

Ch 2M heading amended by No 87 of 2024, s 3, Sch 4[6] (effective 18 September 2024).

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

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History

Pt 2M.5 heading amended by No 87 of 2024, s 3, Sch 4[134] (effective 18 September 2024).

Pt 2M.5 heading substituted by No 103 of 2004, s 3, Sch 1, Pt 1 [ 43] (effective 1 July 2004).

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

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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)    

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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.

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History

S 338(1) amended by No 87 of 2024, s 3, Sch 4[144] (effective 18 September 2024).

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).

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History

S 338 inserted by No 103 of 2004, s 3, Sch 1, Pt 1 [ 44].

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