### sec.21 Application of s 16E and 16H to quarterly financial statements Sections 16E and 16H do not apply in relation to a quarterly financial statement for a financial quarter ending before 1 July 2025. s 21 ins 2024 SL No. 71 s 8

Previous sectionsec.20Application of s 16D and 16H to annual financial statements Next sectionsec.22Application of s 16F and 16H to audit reports

sec.21Application of s&#160;16E and 16H to quarterly financial statements

Get a plain-English read of sec.21

sec.21Application of s 16E and 16H to quarterly financial statements