Income Tax Assessment Act 1997
Global financial statements for an entity for a period (the relevant period ) are the financial statements that:
(a) have been prepared and audited in relation to that entity, or that entity and other entities, in accordance with:
(i) *accounting principles and *auditing principles; or
(ii) if such principles do not apply - commercially accepted principles, relating to accounting and auditing, that ensure the statements give a true and fair view of the financial position and performance of that entity (or that entity and the other entities on a consolidated basis); and
(b) are for the most recent period ending:
(i) no later than the end of the relevant period; and
(ii) no earlier than 12 months before the start of the relevant period.
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