s. 3 means the roll prepared under exhibition roll S. 3(1) def. of section 23; exhibition roll inserted by No. 109/2003 s. 12(1)(b). means— S. 3(1) def. of exhibition roll date exhibition roll date (a) the day that is 100 days before election inserted by day; or No. 109/2003 s. 12(1)(b). (b) an earlier day than the day that is 100 days before election day and which is specified in an Order in Council for the purposes of this definition; has the same meaning as it has in the S. 3(1) def. of farm land farm land Valuation of Land Act 1960; inserted by No. 91/1994 s. 35(a). means a finance lease within the finance lease S. 3(1) def. of finance lease meaning of the Australian Accounting inserted by Standards as issued by the Australian No. 109/2003 s. 72(1)(b). Accounting Research Foundation; S. 3(1) def. of financial statements— financial statements (a) subject to paragraph (b), means the inserted by financial statements and the notes No. 5/2014 s. 4(a). attached to, or intended to be read with, the financial statements prepared in accordance with the current AAS as it applies to the general purpose financial reports of local governments; (b) in sections 126 and 127, means the financial statements referred to in paragraph (a) but does not include the notes referred to in that paragraph; means the period of 12 months S. 3(1) def. of financial year financial year ending on 30 June each year; substituted by No. 99/1994 s. 3(1).
S. 3(1) def. of exhibition roll inserted by No. 109/2003 s. 12(1)(b). exhibition roll means the roll prepared under section 23; S. 3(1) def. of exhibition roll date inserted by No. 109/2003 s. 12(1)(b). exhibition roll date means— (a) the day that is 100 days before election day; or (b) an earlier day than the day that is 100 days before election day and which is specified in an Order in Council for the purposes of this definition; S. 3(1) def. of farm land inserted by No. 91/1994 s. 35(a). farm land has the same meaning as it has in the Valuation of Land Act 1960; S. 3(1) def. of finance lease inserted by No. 109/2003 s. 72(1)(b). s. 3 finance lease means a finance lease within the meaning of the Australian Accounting Standards as issued by the Australian Accounting Research Foundation; S. 3(1) def. of financial statements inserted by No. 5/2014 s. 4(a). financial statements— (a) subject to paragraph (b), means the financial statements and the notes attached to, or intended to be read with, the financial statements prepared in accordance with the current AAS as it applies to the general purpose financial reports of local governments; (b) in sections 126 and 127, means the financial statements referred to in paragraph (a) but does not include the notes referred to in that paragraph; S. 3(1) def. of financial year substituted by No. 99/1994 s. 3(1). financial year means the period of 12 months ending on 30 June each year;
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