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When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.
Aus45.2 of the AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - August 2015
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.
When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.