Federal Register of Legislation - Australian Government

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AASB 112 - Income Taxes - July 2004

Authoritative Version
  • Series
  • No longer in force
AASB 112
Notation: When applicable, this Standard supersedes AASB 1020 - Accounting for Income Tax (Tax-effect Accounting) - October 1989, AAS 3 - Accounting for Income Tax (Tax-effect Accounting) - November 1989 and AASB 1020 - Income Taxes - December 1999.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 31 Dec 2017
Repealed by AASB 112 - Income Taxes - August 2015

    Displayed here are links to compilations of the Principal, the most current at the top of the list.

Compilations
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TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
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Authoritative version AASB 112 - Income Taxes - July 2004
No longer in force
11/Apr/2017F2017C002821831/Dec/2016  AASB 2016-1 Amendments to Australian Accounting Standards - Recognition of Deferred Tax Assets for Unrealised Losses - February 2016
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
14/Apr/2015F2015C00329 17/Dec/201430/Dec/2016 AASB 2014-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
18/Mar/2015F2015C00241 12/Dec/201416/Dec/2014 AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
30/Jan/2015F2015C00104 04/Jun/201411/Dec/2014 AASB 2014-1 Amendments to Australian Accounting Standards - June 2014
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
25/Nov/2014F2014C01283 01/Apr/201403/Jun/2014 AASB 2013-9 - Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments - December 2013
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
23/Oct/2014F2014C01151 27/Aug/201331/Mar/2014 AASB 2013-5 - Amendments to Australian Accounting Standards – Investment Entities - August 2013
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
09/Aug/2013F2013C00603 23/Jan/201326/Aug/2013 AASB 2012-10 - Amendments to Australian Accounting Standards - Transition Guidance and Other Amendments - December 2012
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
31/Aug/2012F2012C00597 07/Oct/201122/Jan/2012 AASB 2011-9 - Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income - September 2011
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
02/May/2014F2014C00611 01/Mar/201106/Oct/2011 AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
Authoritative version AASB 112 - Income Taxes - July 2004
Superseded
16/Mar/2012F2012C00154 26/Feb/201128/Feb/2011 AASB 2010-8 - Amendments to Australian Accounting Standards – Deferred Tax: Recovery of Underlying Assets - December 2010