Document ID: chunk:federal_register_of_legislation:C2008A00061:clause:2_10
Version: federal_register_of_legislation:C2008A00061
Segment Type: clause
Provision Reference: sch 2 cl 10
Character Range: 31185–32671

10  Reporting requirements of the AASB etc.

Future reporting requirements

(1) If:
 (a) immediately before the commencement time, a law required the AASB, the Chair of the AASB or the members of the AASB to provide a report (whether financial statements or otherwise) for a period; and
 (b) the period ends after the commencement time;
the Chair of the AASB must provide the report, as required, for so much of the period as occurs before the commencement time.

(2) If:
 (a) under subitem (1), the Chair of the AASB is required to provide a report for a part of a period; and
 (b) the Chair of the AASB is also required to provide a similar report for the remainder of the period;
the Chair of the AASB may meet the requirements in a single report for the period.

Outstanding reporting requirements

(3) If:
 (a) a law required the AASB, the Chair of the AASB or the members of the AASB to provide a report (whether financial statements or otherwise) for a period that ended before the commencement time; and
 (b) the report has not been provided by the commencement time;
the Chair of the AASB must provide the report as required.

Application of law to Chair of the AASB

(4) To avoid doubt, if, under this item, the Chair of the AASB is required to provide a report under a law, the law applies to the Chair of the AASB in respect of the report in the same way as the law would have applied to the AASB, the Chair of the AASB or the members of the AASB in respect of the report.