Application
11
This Interpretation applies to superannuation plans when Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets applies.
12
This Interpretation applies to annual reporting periods beginning on or after 1 January 2005.
[Note: For application dates of paragraphs changed or added by an amending pronouncement, see Compilation Details.]
13
This Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.
14
[Deleted by the AASB]
15
When applicable, this Interpretation supersedes Abstract 19 The Superannuation Contributions Surcharge, as issued in July 1998.
16
Abstract 19 remains applicable until superseded by this Interpretation.