Document ID: chunk:federal_register_of_legislation:C2016A00054:clause:2_69
Version: federal_register_of_legislation:C2016A00054
Segment Type: clause
Provision Reference: sch 2 cl 69
Character Range: 80782–81203

69  After subsection 118‑440(2)
Insert:
 (2A) However, for the purposes of this section, the total value of its assets at that time is the sum of the values of those assets provided for by section 118‑450 if:
 (a) there are no such audited accounts; and
 (b) the entity does not have an auditor at that time; and
 (c) the entity is not required under subsection 118‑425(5) or 118‑427(6) to have an auditor at that time.