Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 230.500

Comparable foreign accounting and auditing standards

    The regulations may:

  (a)   specify that particular standards that apply under a * foreign law are to be taken for the purposes of this Division to be comparable to the * accounting principles; and

  (b)   specify that particular standards that apply under a foreign law are to be taken for the purposes of this Division to be comparable to the * auditing principles.


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