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Accounting Standard AASB 2021-3 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions beyond 30 June 2021

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2021L0054521 April 2021 - 30 December 2022

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

Details

Title ID
F2021L00545
Registered
05 May 2021
Effective
21 April 2021 - 30 December 2022
Series
AASB 2021-3
Type
Principal
Date repealed
31 December 2022
Repealed by

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

Sunsetting

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    11 May 2021
  • Explanatory Statement
    11 May 2021

Senate

  • Legislative Instrument
    11 May 2021
  • Explanatory Statement
    11 May 2021