Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Corporations Act 2001

Latest version

F2023L00949

29 June 2023

Details

Title ID

F2023L00949

Registered

03 July 2023

Effective

29 June 2023

Series

AASB 2023-2

Type

Principal

Any available explanatory material for this instrument can be found on the Downloads tab

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

Legislation Act 2003 s 42

House of Representatives

Legislative Instrument
31 July 2023
Explanatory Statement
31 July 2023

Senate

Legislative Instrument
31 July 2023
Explanatory Statement
31 July 2023