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;
(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).