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Local Government Act 2002

Regulations, other Orders in Council, and rules - Regulations

259F: Proof of standards incorporated by reference

You could also call this:

“How to prove that official standards are part of the rules”

When financial reporting standards are included in regulations, a copy of these standards must be certified as correct by the Secretary. The Secretary must also keep this copy. This includes any changes or updates to the standards.

If you need to prove in court that these standards are part of the regulations, you can use the certified copy. This copy is enough proof unless someone can show it’s not correct.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4926338.

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“How changes to financial reporting standards affect government rules”

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259G: Effect of expiry or revocation of standards incorporated by reference, or

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Part 11 Regulations, other Orders in Council, and rules
Regulations

259FProof of standards incorporated by reference

  1. A copy of financial reporting standards incorporated by reference in regulations, including any amendment to, or replacement of, the standards must be—

  2. certified as a correct copy by the Secretary; and
    1. retained by the Secretary.

      1. The production in proceedings of a certified copy of the financial reporting standards is, in the absence of evidence to the contrary, sufficient evidence of the incorporation in the regulations of the standards.

      Notes
      • Section 259F: inserted, on , by section 33 of the Local Government Act 2002 Amendment Act 2012 (2012 No 93).