Pt 2M.5 heading substituted by No 103 of 2004, s 3, Sch 1, Pt 1 (effective 1 July 2004).
SECTION 338 EVIDENCE OF TEXT OF ACCOUNTING STANDARD OR AUDITING STANDARD
338(1) [Publication by AASB or AUASB]
(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.
(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).
S 338 inserted by No 103 of 2004, s 3, Sch 1, Pt 1 (effective 1 July 2004).