Federal Register of Legislation - Australian Government

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AASB 2021-3 Standards/Accounting & Auditing as made
This instrument amends the AASB 16 - Leases - February 2016 to extend the practical expedient to rent concessions that reduce only lease payments originally due on or before 30 June 2022.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 05 May 2021
Tabling HistoryDate
Tabled HR11-May-2021
Tabled Senate11-May-2021
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Legislative Instrument
F2021L00545 : Authoritative PDF Document : 0.8MB Primary Document Icon F2021L00545 : ZIP Document : 82KB
6 pages

Explanatory Statement
F2021L00545ES : PDF Document : 0.4MB Primary Document Icon F2021L00545ES : ZIP Document : 99KB
3 pages