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CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) REGULATIONS 2017 (F2017L01311) - REG 5

Definitions

Note 1:       A number of expressions used in this instrument are defined in section 700- 1 of the Act, including the following:

(a)    accounting standard;

(b)    consolidated entity;

(c)    control;

(d)    Corporations Act auditor independence provisions.

Note 2:       Sections 45- 1, 499- 10, 516- 1, 521- 1, 526- 35, 526- 40, 531- 1 and 536- 1 of the Act apply certain provisions of the Corporations Act and Corporations Regulations to an Aboriginal and Torres Strait Islander corporation.

                   In this instrument:

"Act " means the Corporations (Aboriginal and Torres Strait Islander) Act 2006 .

"Corporations Act " means the Corporations Act 2001 .

"Corporations Regulations " means the Corporations Regulations 2001 .

"director's declaration about the statements and the notes " : see subsection 21(5).

"financial statements for the financial year " : see subsection 21(2).

"funding body " means any of the following:

                     (a)  the Commonwealth, a State or a Territory;

                     (b)  a Commonwealth, State or Territory statutory authority;

                     (c)  a body corporate established for a public purpose by a law of the Commonwealth, a State or a Territory;

                     (d)  a body corporate established by the Governor of a State;

                     (e)  a body corporate established by the Administrator of the Northern Territory;

                      (f)  a body corporate established by or under an enactment (within the meaning of the Australian Capital Territory (Self-Government) Act 1988 ), or otherwise by the Australian Capital Territory Executive.

"notes to the financial statements " : see subsection 21(3).

   



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