Document ID: chunk:federal_register_of_legislation:C2025C00134:section:130ca:p3
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 130CA (pt 3/3)
Character Range: 710927–712027

it may affect the interests of members or beneficiaries of the entity—tell the Regulator about the matter in writing.

No civil liability for telling about a matter
 (5) A person is not liable in a civil action or civil proceeding in relation to telling the Regulator, or a trustee of a registrable superannuation entity, about a matter as required by subsection (1), (2) or (4).

Offences—RSE audit company
 (6) A company commits an offence if the company contravenes subsection (1).
Penalty: 250 penalty units.
 (7) A company commits an offence if the company contravenes subsection (1).
Penalty: 125 penalty units.
 (8) An offence against subsection (7) is an offence of strict liability.

Offences—lead auditor and member of RSE audit firm
 (9) A person commits an offence if the person contravenes subsection (2) or (4).
Penalty: 50 penalty units.
 (10) A person commits an offence if the person contravenes subsection (2) or (4).
Penalty: 25 penalty units.
 (11) An offence against subsection (10) is an offence of strict liability.

Division 3—Disqualifying and removing actuaries and auditors