This item is authorised by the following title:
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.
sch 1 (item 1) of the AUASB Repeal of Superseded Auditing Standards 2020
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
Australian Government
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.