Document ID: chunk:federal_register_of_legislation:F2023C00381:reg:6
Version: federal_register_of_legislation:F2023C00381
Segment Type: reg
Provision Reference: reg 6
Character Range: 161104–162251

6                           Entities required only by their constituting or another document (not by legislation) to prepare financial statements that comply with AAS (eg trusts, partnerships, joint arrangements and self-managed superannuation funds):
                              -          existing entities – constituting or other document not created or amended on or after 1 July 2021                                                                                                                                                      Not in scope
                              -          existing entities – constituting or other document amended on or after 1 July 2021                                                                                                                                                                     In scope
                              -          new entities – constituting or other document created on or after 1 July 2021                                                                                                                                                                          In scope