240
In forceFinancial years—change in financial year
Chapter 8Records and accounts
Part 3Accounts and audit
Division 1Preliminary
240 Financial years—change in financial year
Where the rules of an organisation change the period constituting the financial year of the organisation, the period between:
(a)
the commencement of the first financial year after the change; and
(b)
the end of the preceding financial year;
is to be taken, for the purposes of this Part, to be a financial year.
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