Document ID: chunk:federal_register_of_legislation:F2024L01482:reg:132
Version: federal_register_of_legislation:F2024L01482
Segment Type: reg
Provision Reference: reg 132
Character Range: 30278–31591

132                                                                        Intangible Assets – Web Site Costs                                                                       (beginning)                 SIC-32
December 2021                                                                                                                                                                       1 January 2022
[as amended to]

7 The principal application date listed in Table 1 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 1, subject to any early application requirements of the Interpretation.

Other Australian Interpretations
8 An entity shall apply each relevant Australian Interpretation listed in Table 2 below.
Table 2: Other Australian Interpretations
Interpretation                             Title                                                                                         Application Date
Issue Date                                                                                                                               (annual reporting periods)