2 Commencement (1) This Act comes into operation on a day or days to be proclaimed. (2) The proclamation or proclamations made under subsection (1) must be made on or before 1 July 1990. 3 Definitions (1) In this Act— means the accounting standards published by S. 3(1) def. of AAS AAS the Australian Accounting Standards Board inserted by from time to time; No. 5/2014 s. 4(a). includes— S. 3(1) def. of accounts and records accounting records (a) the financial statements; and substituted as accounts and (b) any additional notes attached to, or records by intended to be read with, the financial No. 109/2003 s. 72(1)(a), statements; and amended by No. 5/2014 (c) any working papers and other s. 4(b). documents which are necessary to explain the financial statements; and (d) invoices, receipts, orders for the payment of money, bills of exchange, promissory notes, vouchers and other documents of prime entry; * * * * * S. 3(1) def. of accounts repealed by No. 109/2003 s. 72(1)(a). means any committee S. 3(1) def. of advisory committee advisory established by the Council, other than a committee inserted by special committee, that provides advice to— No. 58/2010 s. 3(1). (a) the Council; or (b) a special committee; or
2 Commencement (1) This Act comes into operation on a day or days to be proclaimed. (2) The proclamation or proclamations made under subsection (1) must be made on or before 1 July 1990. 3 Definitions (1) In this Act— S. 3(1) def. of AAS inserted by No. 5/2014 s. 4(a). AAS means the accounting standards published by the Australian Accounting Standards Board from time to time; S. 3(1) def. of accounting records substituted as accounts and records by No. 109/2003 s. 72(1)(a), amended by No. 5/2014 s. 4(b). accounts and records includes— (a) the financial statements; and (b) any additional notes attached to, or intended to be read with, the financial statements; and (c) any working papers and other documents which are necessary to explain the financial statements; and (d) invoices, receipts, orders for the payment of money, bills of exchange, promissory notes, vouchers and other documents of prime entry; S. 3(1) def. of accounts repealed by No. 109/2003 s. 72(1)(a). * * * * * S. 3(1) def. of advisory committee inserted by No. 58/2010 s. 3(1). advisory committee means any committee established by the Council, other than a special committee, that provides advice to— (a) the Council; or (b) a special committee; or
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