Document ID: chunk:federal_register_of_legislation:C2025C00185:section:338
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 338
Character Range: 1348798–1349618

338  Evidence of text of accounting, auditing or sustainability 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, 336 or 336A; 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).

Part 2M.6—Exemptions and modifications