Application

2

[Deleted]

3

This Standard applies to annual reporting periods beginning on or after 1 July 2023 that end on or after 31 December 2023.

4

This Standard may be applied to annual reporting periods beginning before 1 July 2023. When an entity applies this Standard to such an annual reporting period, it shall disclose that fact.

5

When applied or operative, this Standard supersedes AAS 1056 Superannuation Entities as issued in June 2014 (as amended).