Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction
In forceact
Summary
Commonwealth Legislative Instrument no. — of 2021. Sourced from legislation.gov.au (CC BY 4.0).
Source: https://www.legislation.gov.au/F2021L00963/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.