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PR-A5 Below is a list of relevant legislation, regulations or standards that may affect the preparation of financial statements for a non-reporting entity

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PR-A5 Below is a list of relevant legislation, regulations or standards that may affect the preparation of financial statements for a non-reporting entity. Provide a description of each key feature in no more than three (3) sentences each Key feature Description Reporting entity concept Taxation of non- reporting entities AASB 101 Presentation of Financial Statements Good and Services Tax (GST)