It takes into account amendments up to and including 20 december 2021 and was prepared on 7 april 2022 by the staff of the australian accounting standards board (aasb). It's not registered for gst. The tax consolidation legislation includes both mandatory requirements, which are applicable to all entities, and the tax consolidation.
This compiled version of aasb 1052 applies to annual reporting periods beginning on or after 1 january 2022. Interpretation 1052 is set out in paragraphs 1 to 67. This compiled version of interpretation 1052 applies to annual reporting periods beginning on or after 1 july 2009 but before 1 january 2011 with early application of the reduced disclosure.
It incorporates relevant amendments contained in other aasb. It incorporates relevant amendments contained in other aasb standards made.