Section 338 — Corporations Act 2001: Evidence of text of accounting, auditing or sustainability standard

(1) This section applies to a document that purports to be published by, or on behalf of, the AASB or the AUASB and to set out the text of: (a) a specified standard as in force at a specified time under section 334, 336 or 336A; or (b) a specified provision of a standard of that kind. It also applies to a copy of a document of that kind. (2) In the absence of evidence to the contrary, a document to which this section applies is proof in proceedings under this Act that: (a) the specified standard was in force at that time under that section; and (b) the text set out in the document is the text of the standard referred to in paragraph (1)(a) or the provision referred to in paragraph (1)(b).