In this Subdivision—
"financial documentation" means for the purposes of regulation 38 —
(a) in the case of item A in the formula in regulation 34, a copy of the written determination of the valuer‑general; and
(b) in the case of item B in the formulae in regulations 34 and 35—
(i) a statement endorsed by a certified practising accountant, being a member of CPA Australia, the Institute of Chartered Accountants in Australia or the Institute of Public Accountants; or
(ii) a personal taxation statement issued by the Australian Taxation Office; and
(c) in the case of item D in the formulae in regulations 34 and 35, any documentation that the Secretary determines is relevant in determining the claim; and
(d) in the case of item Y in the formulae in regulations 34 and 35—
(i) a certified copy of a written agreement between the holder of the cancelled access licence and the holder of a registered financial interest in the licence and a statement signed by the holder of the licence and the holder of the registered financial interest that states the terms of the agreement and any dollar amount outstanding at the time the agreement was entered into; or
(ii) if a written agreement was not entered into at the time an arrangement or understanding was made between the holder of the cancelled access licence and the holder of a registered financial interest in the licence, a statement signed by the holder of the licence and the holder of the registered financial interest that states the terms of the agreement and any dollar amount then outstanding;
"independent negotiator" means a person appointed under regulation 39;
"valuer-general" means the valuer-general under the Valuation of Land Act 1960 and includes any deputy valuer-general and any valuer nominated by the valuer-general to make valuations of land referred to in section 3 of that Act.