Document ID: chunk:federal_register_of_legislation:F2023C01164:body:0:p12
Version: federal_register_of_legislation:F2023C01164
Segment Type: other
Provision Reference: 
Character Range: 28558–31231

the corresponding amounts shown in the reports prepared by the custodian and which have been independently audited; and
(c) the auditor's statement as to whether or not the auditor has any reason to believe that:
(i) any annual investor statement for the relevant financial year of the scheme given to any member is materially misstated; and
(ii) if the annual investor statement does not generally purport to include particulars of each transaction that would be required in quarterly reports for each quarter during the financial year:
(A) any quarterly reports given for the financial year are materially misstated; and
(B) any information accessible electronically by members under subsection (12) that relates to transactions during the financial year, assets held during the financial year and any corresponding liabilities or revenue and expenses for the financial year was materially misstated at each quarter's end during the financial year;
and no such report may contain any statement that has or purports to have the effect of excluding or disclaiming liability to members of the scheme as users of the report.

           Giving of documents
(15) A document is given to a person for the purposes of this section:
(a) when it is received in accessible form by that person or their eligible agent; or
(b) if there is no other way of sending the document that may reasonably be expected to result in it being received by that person or their eligible agent—when all reasonable steps are taken to send it to that person or their eligible agent; or
(c) one business day after an email is sent to the email address of the person or their eligible agent that the responsible entity reasonably believes is the email address of the person or eligible agent where the person has agreed to receive the document by email; or
(d) one business day after an email is sent containing a hypertext link to the document to the email address of the person or their eligible agent that the responsible entity reasonably believes is the email address of the person or eligible agent where:
(i) the person has agreed to receive documents in that manner; and
(ii) the responsible entity has no reason to suspect that the person is unlikely by mere scrolling or use of direct hypertext links to be able to see all of the contents of the document by using the emailed hypertext link; and
(iii) the document can be downloaded free of charge (excluding any normal fees payable to the recipient's internet service provider); and
(iv)  the hypertext link is accompanied by a prominent statement to the effect that the recipient is advised to access the document and download it; or
(e) when