Commonwealth Consolidated Acts

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CORPORATIONS ACT 2001 - SECT 338

Evidence of text of accounting standard or auditing standard

  (1)   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.

  (2)   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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