Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_114
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 114
Character Range: 104681–105578

114  After subsection 324CH(2)
Insert:

Applying table if audited body is registrable superannuation entity
 (2A) If the audited body is a registrable superannuation entity, apply the table in subsection (1) as if:
 (a) references to the audited body in items 1 to 9, and items 15 to 19, in the table were references to the RSE licensee for the registrable superannuation entity; and
 (b) references to an interest in the audited body in items 10 to 12 in the table were references to an interest in either:
 (i) the registrable superannuation entity; or
 (ii) the RSE licensee for the registrable superannuation entity; and
 (c) references to an investment in an entity that has a controlling interest in the audited body in items 13 and 14 in the table were references to an investment in an entity that has a controlling interest in the RSE licensee for the registrable superannuation entity.