Document ID: chunk:federal_register_of_legislation:F2022C00868:reg:6
Version: federal_register_of_legislation:F2022C00868
Segment Type: reg
Provision Reference: reg 6
Character Range: 54211–55267

6     Thailand                      Thai Standards on Auditing.

Lodgement of reports
 (7) The operator of a passport fund must, within 3 months after the end of the review period, lodge a copy of both:
 (a) the report containing those financial statements; and
 (b) the audit report relating to those financial statements;
with:
 (c) the home regulator for the passport fund; and
 (d) each host regulator for an economy in which the passport fund had, during the review period, members who became members of the passport fund following an application made in the host regulator's economy; and
 (e) each host regulator for an economy in which interests in the passport fund were offered during the period from the beginning of the review period to the time the reports are provided to the home regulator for the passport fund.
Note: The operator of an Australian passport fund or a notified foreign passport fund is already obliged to lodge copies of the reports with ASIC under section 319 of the Corporations Act 2001.

Part 5—Offers in home economy