Evidence of text of accounting, auditing or sustainability standard
338 Evidence of text of accounting, auditing or sustainability standard
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 specified standard as in force at a specified time under section 334, 336 or 336A; or
a specified provision of a standard of that kind.
It also applies to a copy of a document of that kind.
In the absence of evidence to the contrary, a document to which this section applies is proof in proceedings under this Act that:
the specified standard was in force at that time under that section; and
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).
This Act’s bill:Explanatory memorandumSecond reading speech
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