CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.5 - ACCOUNTING AND AUDITING STANDARDS  

SECTION 338   EVIDENCE OF TEXT OF ACCOUNTING STANDARD OR AUDITING STANDARD  

338(1)   [ Publication by AASB or AUASB]  

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) a specified standard as in force at a specified time under section 334 or 336 ; or


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

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

338(2)   [ Proof]  

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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