339‑80.01 Alternative independence requi339‑80.01 Alternative independence requirements

#### 339‑80.01 Alternative independence requirements (1) For section 339‑80 of the Act, the Corporations Act auditor independence provisions apply to the audit of a financial report prepared under subregulation 333‑16.02(2). (2) The modifications made to the Corporations Act auditor independence provisions by paragraphs 339‑75(2)(a) and (b) of the Act and regulation 339‑75.01 apply to the audit of a financial report under subregulation (1). (3) For subregulation (1), the Corporations Act auditor independence provisions are further modified by removing any references to imprisonment terms in the penalties in items 116CA to 116GC in Schedule 3 to the Corporations Act.