Document ID: chunk:federal_register_of_legislation:F2024L01482:reg:1055:p2
Version: federal_register_of_legislation:F2024L01482
Segment Type: reg
Provision Reference: reg 1055 (pt 2/2)
Character Range: 38430–39657

indicated) on or after the date specified. An entity may elect to apply an amended version of the pronouncement to annual reporting periods in advance of that stated in Table AusCF3, subject to any early application paragraphs.

Commencement of the legislative instrument
12 For legal purposes, this legislative instrument commences on 30 December 2024.

Withdrawal of AASB pronouncements
13 This Standard repeals AASB 1048 Interpretation of Standards issued in December 2020. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.
[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]

         Note: The name of this instrument was amended on registration as the instrument as lodged did not have a unique name (see subsection 10(2), Legislation Rule 2016).
[1] Periods no longer than 18 months.