339‑75.01 Application of Corporations Ac339‑75.01 Application of Corporations Act auditor independence provisions

339‑75.01 Application of Corporations Act auditor independence provisions

For subsection 339‑75(2) of the Act, the Corporations Act auditor independence provisions apply to the audit as if: (a) references in those provisions to ASIC were references to the Registrar; and (b) references in those provisions to a small proprietary company were references to an Aboriginal and Torres Strait Islander corporation registered as a small or medium corporation.

Note: For the definition of Corporations Act auditor independence provisions, see section 700‑1 and subsection 339‑75(4) of the Act.