Document ID: chunk:federal_register_of_legislation:C2014A00100:clause:1_713a:p3
Version: federal_register_of_legislation:C2014A00100
Segment Type: clause
Provision Reference: sch 1 cl 713A (pt 3/4)
Character Range: 13020–15665

the securities;
where trading in the securities on a prescribed financial market on which the securities are quoted was not suspended for more than a total of 5 days during the shorter of the following periods:
 (c) the period during which the class of securities is quoted;
 (d) the period of 12 months before the day on which the offer is made.
 (18) If, at a particular time, there is no prospectus, then, in determining, for the purposes of subsection (17), whether a body has continuously quoted securities at that time, assume that:
 (a) there is a prospectus; and
 (b) the date of the prospectus is the first day of the offer period.

Auditor's reports have not been modified
 (19) If the condition in subsection (17) is satisfied because of the application of paragraph (17)(a) to the issuing body, the auditor's report on:
 (a) the issuing body's financial report for the most recent financial year; or
 (b) if a half‑year financial report was prepared by the issuing body after the issuing body's financial report for the most recent financial year—the half‑year financial report;
must not include:
 (c) a statement to the effect that the auditor is of the opinion that the financial report, or the half‑year financial report, as the case may be, is not in accordance with this Act; or
 (d) a description of a defect or an irregularity in the financial report or the half‑year financial report, as the case may be; or
 (e) a description of a deficiency, failure or shortcoming in respect of the matters referred to in paragraph 307(b), (c) or (d); or
 (f) an emphasis of matter paragraph related to going concern.
 (20) If:
 (a) the issuing body is a wholly‑owned subsidiary of a body corporate; and
 (b) the condition in subsection (17) is satisfied because of the application of paragraph (17)(b) to the body corporate;
the auditor's report on:
 (c) the body corporate's financial report for the most recent financial year; or
 (d) if a half‑year financial report was prepared by the body corporate after the body corporate's financial report for the most recent financial year—the half‑year financial report;
must not include:
 (e) a statement to the effect that the auditor is of the opinion that the financial report, or the half‑year financial report, as the case may be, is not in accordance with this Act; or
 (f) a description of a defect or an irregularity in the financial report or the half‑year financial report, as the case may be; or
 (g) a description of a deficiency, failure or shortcoming in respect of the matters referred to in paragraph 307(b), (c) or (d); or
 (h) an emphasis of matter paragraph related to going