AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.