what new accounting standard

AEZ claims to have made provision for a tax liability because

"The tax provision results from a new interpretation of the accounting standards which is applicable to AEZ because it holds its property investments in corporate entities".

What the heck is this all about ? Is there a new accounting standard ? Or is this an admission that their previous accounts were not in accordance with the accounting standard ?

And don't all property entities, even those organised as "trusts", actually hold their properties in separate interposed corporate entities ? Is AEZ doing something different in this respect ?

Anyone got any ideas about this ?