Skip to main

Scheduled Maintenance - Tuesday 30 December 2025 from 8pm AEST

Maintenance is scheduled between 8.00 - 11.30 pm AEST, Tuesday 30 December 2025 and the site may be unavailable or slow during this time.

AASB 1031 - Materiality - December 2013

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2014L0012606 February 2014 - 30 December 2022

When applied or operative, this Standard supersedes AASB 1031 Materiality (July 2004, as amended).


Legislation text