Document ID: chunk:federal_register_of_legislation:F2024L00283:reg:29
Version: federal_register_of_legislation:F2024L00283
Segment Type: reg
Provision Reference: reg 29
Character Range: 23753–24905

29  Reporting Standards
 (1) If a provision (the referring provision) of this instrument refers, in relation to a final report for an accountable entity, to a Reporting Standard with a particular identifier, the referring provision is taken to refer to the version of the Reporting Standard with that identifier that applied to the entity in relation to that report because of a determination made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Example: Reporting Standard ARS 323.0 Statement of Financial Position (Licensed ADI).
 (2) However, if that Reporting Standard has been superseded by a more recent Reporting Standard with a different identifier:
 (a) subsection (1) applies as if the referring provision referred instead to the more recent Reporting Standard; and
 (b) any reference to particular material in the superseded Reporting Standard is taken to refer instead to the corresponding material in the more recent Reporting Standard.
 (3) In this section:
identifier means a combination of letters and numbers (with or without punctuation marks, and whether or not followed by a title).

Part 4—Miscellaneous