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
History
Chapter 2M inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).
PART 2M.5 - ACCOUNTING STANDARDS
History
Part 2M.5 inserted by No 61 of 1998, Sch 1 (effective 1 July 1998).
SECTION 339
EVIDENCE OF TEXT OF ACCOUNTING STANDARD
339(1)
[Publication by AASB or ASIC]
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).
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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