Commonwealth Consolidated Acts

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.5

             (1)  This Division applies if:

                     (a)  an auditor undertakes an audit of a financial report, or a part of a financial report, of an Aboriginal and Torres Strait Islander corporation; and

                     (b)  one of the following requires the report, or that part of the report, to be audited:

                              (i)  this Act;

                             (ii)  regulations made for the purposes of section 333- 15;

                            (iii)  a determination by the Registrar under section 336-1 or 336-5.

             (2)  If only a part of the report is required to be audited, this Division applies as if references to the financial report were references to that part of the financial report.