Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:1:p23
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 1 (pt 23/148)
Character Range: 385770–388621

issuing body's main business risks;
 (c) if other risks specific to bonds may be relevant to a consumer's investment decision—an explanation of those other risks;
 (d) if other business risks may be relevant to a consumer's investment decision—an explanation of those other risks.
Note: If information mentioned in this subregulation is contained in another document that has been lodged with ASIC, a base prospectus may refer to that lodged document instead of setting out the information (see section 713E of the Act).

Section 5: Other information you should consider
 (9) The following information must be contained in section 5 of a base prospectus:
 (a) an explanation of the consequences, relating to taxation, of investing in bonds;
 (b) information relating to privacy in general and the issuing body's obligations under privacy laws;
 (c) any applicable selling restrictions.
Note: If information mentioned in this subregulation is contained in another document that has been lodged with ASIC, a base prospectus may refer to that lodged document instead of setting out the information (see section 713E of the Act).
 (10) The following statements, or statements to the same effect as the following statements, must be set out in section 5 of a base prospectus:
 (a) More information on the tax implications associated with investing in bonds can be found on the Australian Taxation Office's website: http://www.ato.gov.au.
 (b) The following is a list of material referred to, but not set out in full, in this base prospectus. However, the material (or relevant extracts of the material) is incorporated by reference and, as such, forms part of the offer of bonds covered by this base prospectus.
 (11) Section 5 of a base prospectus must contain a list of material referred to, but not set out in full, in the prospectus.

Section 6: Glossary
 (12) The information that section 6 of a base prospectus must contain is information that is adequate to explain the meanings of terms required to understand the content of:
 (a) the base prospectus; or
 (b) the offer‑specific prospectus that is combined with the base prospectus to create a 2‑part simple corporate bonds prospectus.
Note: See section 713B of the Act.

6D.2.05  Simple corporate bonds—offer‑specific prospectus
 (1) For subsections 713D(6) and (7) of the Act, this regulation specifies:
 (a) the information that must be contained in an offer‑specific prospectus for an offer of simple corporate bonds; and
 (b) the statements that must be set out in an offer‑specific prospectus for an offer of simple corporate bonds.
 (2) Subregulation (1) does not prevent an offer‑specific prospectus from containing other material or setting out other statements.
 (3) An offer‑specific prospectus for an offer of simple corporate bonds must contain a table of contents and sections dealing