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Legislative instrument

Accounting Standard AASB 2026-4 Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation

InForce. Made: 2026-08-27. Registered: 2026-09-16. Commenced: Not supplied. OPAX shows metadata only.

All instruments

Made
2026-08-27
Registered
2026-09-16
Commenced
Not supplied
Status
InForce
Portfolio
Treasury
Type
Principal
Administering department
Department of the Treasury
FRL id
F2026L01162
Series
Not supplied
Source year / number
Not supplied / Not supplied

Authoritative text — Federal Register of Legislation (latest registered version)

OPAX shows metadata only. The authoritative legal text is on FRL. Registered means the as-made registration date. A version start is not necessarily whole-instrument commencement. InForce can include an instrument made but not yet commenced.

Returned version metadata

Acquisition is bounded to one API-returned version per title. It may be an earlier version. FRL's flags below identify whether it is current or latest; use the authoritative FRL link for the latest text. Full version history is outside this phase.

Version registration id
F2026L01162
Version start
2026-09-16
Version registered
2026-09-16
Compilation number
0
Latest registered version
Yes
Current version
Yes
Source status and relationship metadata

Supplied by FRL; no repeal, supersession or disallowance relationships are inferred.

[
  {
    "reasons": [],
    "start": "2026-09-16T00:00:00",
    "status": "InForce"
  }
]
All exported source metadata
{
  "administeringDepartments": [
    {
      "id": "O-000927",
      "name": "Department of the Treasury",
      "portfolio": "Treasury"
    }
  ],
  "asMadeRegisteredAt": "2026-09-16T16:01:33.0509897",
  "collection": "LegislativeInstrument",
  "hasCommencedUnincorporatedAmendments": false,
  "id": "F2026L01162",
  "isInForce": true,
  "isPrincipal": true,
  "makingDate": "2026-08-27T00:00:00",
  "name": "Accounting Standard AASB 2026-4 Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation",
  "nameHistory": [
    {
      "affecterName": null,
      "affecterTitleId": null,
      "name": "Accounting Standard AASB 2026-4 Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation",
      "start": "2026-09-16T00:00:00"
    }
  ],
  "namePossibleFuture": [],
  "number": null,
  "optionalSeriesNumber": null,
  "originatingBillUri": null,
  "publishComments": null,
  "seriesType": null,
  "status": "InForce",
  "statusHistory": [
    {
      "reasons": [],
      "start": "2026-09-16T00:00:00",
      "status": "InForce"
    }
  ],
  "statusPossibleFuture": [],
  "subCollection": null,
  "versions": [
    {
      "compilationNumber": "0",
      "end": null,
      "hasUnincorporatedAmendments": false,
      "isCurrent": true,
      "isLatest": true,
      "name": "Accounting Standard AASB 2026-4 Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation",
      "publishComments": null,
      "reasons": [],
      "registerId": "F2026L01162",
      "registeredAt": "2026-09-16T16:01:33.0509897",
      "retrospectiveEnd": null,
      "retrospectiveStart": "2026-09-16T00:00:00",
      "start": "2026-09-16T00:00:00",
      "status": "InForce",
      "titleId": "F2026L01162"
    }
  ],
  "year": null
}
OPAX-derived fields
{
  "canonical_url": "https://www.legislation.gov.au/F2026L01162/latest"
}