What this covers
The package aligned accountancy, LLP and LP legislation with company-law changes. ACRA records two implementation phases: 1 July 2015 and 3 January 2016, with linked subsidiary regulations and commencement notices.
How to use this guidance
These materials explain legislative history. Check subsequent amendments before applying a historical provision today. A commencement notice confirms when a change began, not that it has remained unchanged ever since.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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