New Zealand Legislation: Regulations
Regulations are laws made under Acts
An exemption granted by this notice applies to the following accounting periods of an exempt person:
(a) an accounting period of the exempt person that commenced before the exemption is granted (including an accounting period that ended before the exemption is granted) if the exemption is granted before the financial statements or group financial statements for that period are required to be completed; and
(b) subsequent accounting periods.
