Document ID: chunk:federal_register_of_legislation:F2023L01244:reg:7
Version: federal_register_of_legislation:F2023L01244
Segment Type: reg
Provision Reference: reg 7
Character Range: 5788–7037

7  Reporting Standards
 (1) If a provision (the referring provision) of this instrument refers, in relation to an ADI's final reporting period in a financial year, to a Reporting Standard with a particular identifier, the referring provision is to be taken to refer to the version of the Reporting Standard with that identifier that applied to that reporting period because of a determination made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Example: Reporting Standard ARS 323.0.
 (2) However, if no version of that Reporting Standard applies to that reporting period because that Reporting Standard has been replaced by a Reporting Standard with a different identifier:
 (a) subsection (1) applies as if the referring provision referred instead to the Reporting Standard with the different identifier; and
 (b) if the referring provision also refers to particular material in the Reporting Standard that has been replaced, it is taken to refer instead to the corresponding material in the applicable version of the Reporting Standard with the different identifier.
 (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).