58Application—amendments made by the Aged Care Legislation Amendment (Financial Information) Principles 2022

58 Application—amendments made by the Aged Care Legislation Amendment (Financial Information) Principles 2022

Quarterly financial report (1) Part 4A of these principles, as inserted by Part 1 of the amending Schedule, applies in relation to a quarter of a financial year for an approved provider if the quarter ends on or after the commencement of that Part. Publication of general purpose financial reports and audit opinions (2) Section 37B of these principles, as inserted by Part 2 of the amending Schedule, applies in relation to a financial year for an approved provider beginning on or after 1 July 2021. Permitted uses reconciliation (3) Section 40A of these principles, as inserted by Part 4 of the amending Schedule, applies in relation to an aged care financial report for a financial year for an approved provider if the financial year for the approved provider begins on or after 1 July 2021. (4) An approved form for an aged care financial report for an approved provider may, under section 40A of these principles (as inserted by Part 4 of the amending Schedule), specify a financial year or years for the approved provider whether the specified financial year, or any of the specified financial years, began before, on or after the commencement of Part 4 of the amending Schedule. Definitions (5) In this section:

amending Schedule means Schedule 1 to the Aged Care Legislation Amendment (Financial Information) Principles 2022.