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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 339

Evidence of text of accounting standard

(1) This section applies to a document that purports to be published by or on behalf of the AASB or ASIC and to set out the text of:

a specified standard as in force at a specified time under section 334; or

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:

the specified standard was in force at that time under that section; and

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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