CORPORATIONS ACT 2001 - SECT 338 Evidence of text of accounting standard or auditing standard
CORPORATIONS ACT 2001 - SECT 338
Evidence of text of accounting standard or auditing standard(1) This section applies to a document that purports to be published by, or on behalf of, the AASB or the AUASB and to set out the text of:
(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.
(2) In the absence of evidence to the contrary, a document to which this section applies is proof in proceedings under this Act that:
(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).