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Federal Register of Legislation

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No longer in force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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.


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As made

Effective date
Making date
21 Apr 2021