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Financial Sector (Collection of Data) Act 2001
15When reporting standards begin to apply to particular financial sector entities
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15 When reporting standards begin to apply to particular financial sector entities
(1) The reporting standards apply to a financial sector entity only on and after the day declared by APRA to be the day on which the standards begin to apply to the entity or to the class or kind of financial sector entities in which the entity is included. (2) APRA may, by writing published in the Gazette, make declarations for the purposes of subsection (1).