Commonwealth Numbered Regulations Commonwealth Numbered RegulationsFor the purposes of subsection 339-75(2) of the Act, the Corporations Act auditor independence provisions apply to the audit of a financial report of an Aboriginal and Torres Strait Islander corporation 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.