Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 286

286. (1) Unless the contrary intention appears in an accounting standard, an
expression has the same meaning in an accounting standard as in this Part.

(2) A document that purports to be issued or published by or on behalf of the
Board or the Commission and to set out the text of a specified accounting
standard as in effect at a specified time, or a copy of such a document, is,
in proceedings under this Act, prima facie evidence that:

   (a)  the specified accounting standard was in effect at the specified time;
        and

   (b)  that text is the text of that accounting standard as so in effect.