CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.5 Application of Division

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.5

  (1)   This Division applies if:

  (a)   an auditor undertakes an audit of a financial report, or a part of a financial report, of an Aboriginal and Torres Strait Islander corporation; and

  (b)   one of the following requires the report, or that part of the report, to be audited:

  (i)   this Act;

  (ii)   regulations made for the purposes of section   333 - 15;

  (iii)   a determination by the Registrar under section   336 - 1 or 336 - 5.

  (2)   If only a part of the report is required to be audited, this Division applies as if references to the financial report were references to that part of the financial report.