Commonwealth Numbered Regulations

1995 No. 204 MEAT AND LIVE-STOCK INDUSTRY (CONDITIONS OF EXPORT) REGULATIONS - REG 8

8. For the purposes of regulation 7, the following documents must accompany an
application for renewal of an export licence:

   (a)  if the applicant is a body corporate that is a company-a copy of the
        most recent annual return and any documents required by law to be
        attached to an annual return; and

   (b)  if the applicant is a body corporate that is a co-operative society, a
        statutory authority or a local government body-a copy of the most
        recently audited financial statement showing the financial
        transactions and state of affairs of the applicant; and

   (c)  if the applicant is a body corporate that is a company or a
        co-operative society-a report by the directors or auditors of the
        applicant:

        (i)    made not earlier than 30 days before the date of the
               application; and

        (ii)   stating, in respect of the period between the date to which the
               balance sheet has been made up and the date of the report,
               whether, after having made reasonable inquiry, the directors or
               auditors are aware of:

                (A)  any circumstance that, in their opinion, has varied, or
                     may vary, materially, the applicant's liabilities, or has
                     affected, or may affect, the value of the applicant's
                     assets; and

                (B)  any contingent liabilities of the applicant that do not
                     appear in the accounts referred to in paragraph (a) or
                     (b); and

   (d)  if the applicant is an individual:

        (i)    an audited statement of the assets and liabilities of the
               applicant; and

        (ii)   a report by the auditor, made not earlier than 30 days before
               the date of the application, stating whether the auditor, after
               having made reasonable inquiry, is aware, in respect of the
               period between the date to which the audited statement was made
               up and the date of the report, of:

                (A)  any circumstance that, in the opinion of the auditor, has
                     varied, or may vary, materially, the applicant's
                     liabilities, or has affected, or may affect, the value of
                     the applicant's assets; and

                (B)  any contingent liabilities of the applicant that do not
                     appear in the statement referred to in subparagraph (d)
                     (i).