Document ID: chunk:federal_register_of_legislation:F2024C00932:reg:5
Version: federal_register_of_legislation:F2024C00932
Segment Type: reg
Provision Reference: reg 5
Character Range: 7103–8755

5  Definitions
Note 1: A number of expressions used in this instrument are defined in section 700‑1 of the Act, including the following:
(a) accounting standard;
(b) consolidated entity;
(c) control;
(d) Corporations Act auditor independence provisions.
Note 2: Sections 45‑1, 499‑10, 516‑1, 521‑1, 526‑35, 526‑40, 531‑1 and 536‑1 of the Act apply certain provisions of the Corporations Act and Corporations Regulations to an Aboriginal and Torres Strait Islander corporation.
  In this instrument:
Act means the Corporations (Aboriginal and Torres Strait Islander) Act 2006.
Corporations Act means the Corporations Act 2001.
Corporations Regulations means the Corporations Regulations 2001.
director's declaration about the statements and the notes: see subsection 21(5).
financial statements for the financial year: see subsection 21(2).
funding body means any of the following:
 (a) the Commonwealth, a State or a Territory;
 (b) a Commonwealth, State or Territory statutory authority;
 (c) a body corporate established for a public purpose by a law of the Commonwealth, a State or a Territory;
 (d) a body corporate established by the Governor of a State;
 (e) a body corporate established by the Administrator of the Northern Territory;
 (f) a body corporate established by or under an enactment (within the meaning of the Australian Capital Territory (Self‑Government) Act 1988), or otherwise by the Australian Capital Territory Executive.
notes to the financial statements: see subsection 21(3).
PBC Regulations means the Native Title (Prescribed Bodies Corporate) Regulations 1999.

Part 2—Aboriginal and Torres Strait Islander corporations