Document ID: chunk:federal_register_of_legislation:C2025C00185:section:9:p41
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 9 (pt 41/63)
Character Range: 178239–180911

is not a professional member of the audit team conducting the audit of the audited body; and
 (b) is either:
 (i) if the auditor is an individual auditor—an employee of the individual auditor (or of an entity acting for, or on behalf of, the individual auditor); or
 (ii) if the auditor is an audit firm—a member of the audit firm or senior manager of the audit firm (or of an entity acting for, or on behalf of, the audit firm); or
 (iii) if the auditor is an audit company—a director of the audit company or a senior manager of the audit company (or of an entity acting for, or on behalf of, the audit company); and
 (c) provides, or has provided, services (other than services related to the conduct of an audit) to the audited body.
non‑cash payments: see makes non‑cash payments.
non‑shareholder mutual member of an MCI mutual entity means a person who is a member of the entity otherwise than as a holder of a share (whether or not the person also holds one or more shares in the entity).
non‑standard margin lending facility has the meaning given by subsection 761EA(5).
notice includes a circular and an advertisement.
notified foreign passport fund: see section 1213C.
number of shares, in relation to a body corporate, has a meaning affected by section 101.
of, in relation to financial products, means, in the case of interests in a managed investment scheme, made available by.
offence means an offence against a law of the Commonwealth or a State or Territory.
offence based on a particular provision of this Act means, unless a contrary intention appears:
 (a) if that provision creates an offence—an offence against that provision, or an offence against section 1314 that relates to that provision; or
 (b) if section 1311 creates an offence relating to that provision—an offence against section 1311 or 1314 that relates to that provision; or
 (c) if another provision creates an offence relating to that provision—an offence against that other provision or section 1314 that relates to that other provision.
offer:
 (a) offer a security (other than a financial product) includes:
 (i) invite applications for the issue of the security; and
 (ii) invite offers to purchase the security; and
 (b) offer to issue or sell a financial product, for the purposes of Part 7.8A (design and distribution requirements) and Part 7.9 (financial product disclosure), has a meaning affected by subsection 1010C(2); and
 (c) the person who offers a security:
 (i) (unless subparagraph (ii) applies) is the person who has the capacity, or who agrees, to issue or transfer the security if the offer is accepted; or
 (ii) for the purposes of Chapter 8 (mutual recognition of