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CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 283
Accounting standards
283. (1) The Board may make for the purposes of this Part and Part 3.7 a
written accounting standard that is not inconsistent with this Act.
(2) An instrument made under subsection (1) is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act 1901.
(3) In considering whether or not to make a particular instrument under
subsection (1), the Board shall have regard to the fact that section 48 of the
Acts Interpretation Act 1901 would apply in relation to the instrument by
virtue of subsection (2) of this section.
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