14Information that must be included in audit

14 Information that must be included in audit

(1) For subsection 52ZZZWG(6) of the Act, the audit of the trust must include information of the following kind: (a) a statement to the effect that the trust’s financial statements give a true and fair view of the trust’s financial position and performance as at 30 June of each financial year to which the audit relates; (b) if the person requesting the audit under subsection 52ZZZWG(3) of the Act requests the audit for the purpose of determining whether the trust has met the requirements of all of the provisions of the trust deed — a statement indicating whether the trust has met the requirements of all of the provisions of the trust deed; (c) if the person requesting the audit under subsection 52ZZZWG(3) of the Act requests the audit for the purpose of determining whether the trust has met the requirements of specified provisions of the trust deed — a statement indicating whether the trust has met the requirements of those specified provisions of the trust deed. (2) Information mentioned in subsection (1) must comply with the relevant Australian Auditing Standards.

Schedule 1—Repeals

Veterans’ Entitlements (Special Disability Trust ─ Trust Deed, Reporting and Audit Requirements) Determination 2013

1 The whole of the instrument

Repeal the instrument.