Deleted IFRS 16 text (AASB16_02-16_COMPapr21_07-21)

Deleted IFRS 16 text is not part of AASB 16.

This Standard supersedes the following Standards and Interpretations:

(a) IAS 17 Leases;

(b) IFRIC 4 Determining whether an Arrangement contains a Lease;

(c) SIC-15 Operating Leases—Incentives; and

(d) SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.