Australian Government

Federal Register of Legislation

Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Corporations Act 2001

Latest version

F2021L00963

07 July 2021

Table of contents

Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction - [Legislative Instrument]