Document ID: chunk:federal_register_of_legislation:F2021C01043:body:0:p2
Version: federal_register_of_legislation:F2021C01043
Segment Type: other
Provision Reference: 
Character Range: 2805–5680

exemption in any of the following:
(a) ASIC Class Order [CO 02/184] (as continued in force by section 8 and as in force at any time before commencement of this instrument);
(b) ASIC Instrument 04/0024 dated 15 January 2004 (as continued in force by section 9 and as in force at any time before commencement of this instrument).
identification statement: see paragraph 5(3)(a).
measurement requirement means a requirement in an accounting standard that is relevant to working out the cost or other value to be attributed to an asset, liability, revenue, expense or other item that is covered by a recognition requirement.
offer includes, in relation to the issue of a financial product, inviting applications for the issue of the financial product.
offer document means any document which contains an offer for the issue of interests in a managed investment scheme or debentures in connection with a charitable investment fundraiser.
recognition requirement means a requirement in an accounting standard that an asset, liability, revenue, expense or other item is to be expressly reported on, or incorporated in amounts expressly reported on, in a financial statement to which the standard relates.
reporting entity has the same meaning as in Accounting Standard AASB 1053 Application of Tiers of Australian Accounting Standards.
retail client in relation to:
           (a) an interest in a managed investment scheme has the same meaning as in section 761A of the Act; and
           (b) a debenture means a person to whom an offer of the debenture:
             (i) needs disclosure to investors under Part 6D.2 of the Act; or
             (ii) does not need disclosure to investors because of subsection 708(1) or 708(14) of the Act; or
             (iii) does not need disclosure to investors because of an exemption made under paragraph 741(1)(a) of the Act.
               Note: For example, a person will be a retail client if an offer of debentures to the person would need disclosure to investors under Part 6D.2 of the Act but for the exemption in paragraph 5(1)(b).
retail, associated client means, in relation to a charitable investment fundraiser, a retail client which is also an associate of the charitable investment fundraiser.
retail charitable investment fundraiser means a charitable investment fundraiser that is not a wholesale charitable investment fundraiser.
retail, non-associated client means, in relation to a charitable investment fundraiser, a retail client who is not an associate of the charitable investment fundraiser.
short-term investment product means a debenture or interest in a managed investment scheme issued by a charitable investment fundraiser that:
           (a) has a fixed term of less than 31 days; or
           (b) has a fixed term at the end of which it is not required that the amount owing in relation to the debenture or