Section 338 — Corporations Act 2001 (Cth)

(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, 336 or 336A; 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).

Related sections

• s 336 — Auditing standards
• s 336A — Sustainability standards
• s 337 — Interpretation of accounting, auditing and sustainability standards
• s 340 — Exemption orders—companies, registered schemes, registrable superannuation entities and disclosing entities
• s 340A — Exemption orders—notified foreign passport funds
• s 341 — Exemption orders—class orders for companies, registered schemes, registrable superannuation entities and disclosing entities

Research how courts apply s 338

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.