Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:1_338
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 1 cl 338
Character Range: 49002–49769

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).