Document ID: chunk:federal_register_of_legislation:F2024C01213:reg:34:p2
Version: federal_register_of_legislation:F2024C01213
Segment Type: reg
Provision Reference: reg 34 (pt 2/2)
Character Range: 80423–81125

given to the Secretary:
 (i) on or before 30 June of the next year, or another day determined in writing by the Minister; and
 (ii) in a way or ways (if any) determined in writing by the Minister.
 (4) In this section:
qualified accountant means:
 (a) a qualified accountant within the meaning of the Corporations Act 2001; or
 (b) a person registered (or taken to be registered) as an auditor under that Act; or
 (c) a person approved as a qualified accountant under subsection (5).
 (5) For paragraph (c) of the definition of qualified accountant in subsection (4), the Minister may, in writing, approve a person if the Minister is satisfied that the person has relevant qualifications or experience.