Document ID: chunk:federal_register_of_legislation:C2025C00185:section:300:p5
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 300 (pt 5/6)
Character Range: 1090187–1092802

paid or payable to an auditor for non‑audit services provided, during the year, by the auditor (or by another person or firm on the auditor's behalf) are:
 (a) the name of the auditor; and
 (b) the dollar amount that:
 (i) the listed company; or
 (ii) if consolidated financial statements are required—any entity that is part of the consolidated entity;
  paid, or is liable to pay, for each of those non‑audit services.
 (11D) The statements under paragraphs (11B)(b) and (c) must be made in accordance with:
 (a) advice provided by the listed company's audit committee if the company has an audit committee; or
 (b) a resolution of the directors of the listed company if paragraph (a) does not apply.
 (11E) For the purposes of subsection (11D), a statement is taken to be made in accordance with advice provided by the company's audit committee only if:
 (a) the statement is consistent with that advice and does not contain any material omission of material included in that advice; and
 (b) the advice is endorsed by a resolution passed by the members of the audit committee; and
 (c) the advice is written advice signed by a member of the audit committee on behalf of the audit committee and given to the directors.

Special rules for listed registered schemes
 (12) The report for a registered scheme whose interests are quoted on a declared financial market must also include the following details for each director of the company that is the responsible entity for the scheme:
 (a) their relevant interests in interests in the scheme;
 (b) their rights or options over interests in the scheme;
 (c) contracts to which the director is a party or under which the director is entitled to a benefit and that confer a right to call for or deliver interests in the scheme.

Special rules for registered schemes
 (13) The report for a registered scheme must also include details of:
 (a) the fees paid to the responsible entity and its associates out of scheme property during the financial year; and
 (b) the number of interests in the scheme held by the responsible entity or its associates as at the end of the financial year; and
 (c) interests in the scheme issued during the financial year; and
 (d) withdrawals from the scheme during the financial year; and
 (e) the value of the scheme's assets as at the end of the financial year, and the basis for the valuation; and
 (f) the number of interests in the scheme as at the end of the financial year.
Note: This subsection applies to sub‑funds of retail CCIVs in a modified form: see section 1232E.

Proceedings on behalf of a company
 (14) The report for a