Document ID: chunk:federal_register_of_legislation:C2024C00492:section:44:p25
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 44 (pt 25/41)
Character Range: 839391–842196

matters concerned with the ascertainment of the persons who are or have been financially interested in the success or failure, or apparent success or failure, of the body or are or have been able to control or materially to influence the policy of the body; and
 (p) the circumstances under which a person acquired or disposed of, or became entitled to acquire or dispose of, shares in, debentures of, or interests in a managed investment scheme made available by, the body; and
 (q) where the body has made available interests in a managed investment scheme—any matters concerning the financial or business undertaking, scheme, common enterprise or investment contract to which the interests relate; and
 (r) matters relating to or arising out of the audit of, or working papers or reports of an auditor concerning, any matters referred to in a preceding paragraph.
age of members requirement has the meaning given by section 29‑10.
AGM means an annual general meeting of an Aboriginal and Torres Strait Islander corporation.
amount includes a nil amount and zero.
applied provision means a provision of the Corporations Act that is applied in relation to Aboriginal and Torres Strait Islander corporations by a provision of this Act.
approved form has the meaning given by paragraph 638‑1(6)(b).
ASIC means the Australian Securities and Investments Commission.
associate has the meaning given by Division 686.
audit means an audit conducted for the purposes of this Act.
audit company means a company that consents to be appointed, or is appointed, as auditor of an Aboriginal and Torres Strait Islander corporation.
audited body, in relation to an audit of an Aboriginal and Torres Strait Islander corporation, means the corporation in relation to which the audit is, or is to be, conducted.
audit firm means a firm that consents to be appointed, or is appointed, as auditor of an Aboriginal and Torres Strait Islander corporation.
auditing standard means:
 (a) a standard in force under section 336 of the Corporations Act; or
 (b) a provision of such a standard as it so has effect.
auditor independence requirements of this Act means the requirements of:
 (a) Subdivision 339‑D; and
 (b) the regulations made for the purposes of that Subdivision; and
 (c) the Corporations Act auditor independence provisions as applied by section 339‑75 of this Act.
Australia, when used in a geographical sense, does not include an external Territory.
Note: Section 2B of the Acts Interpretation Act 1901 would otherwise provide that Australia included the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.
Australian ADI means:
 (a) an ADI (short for authorised deposit‑taking institution) within the meaning of the Banking Act 1959; and
 (b) a person who carries on State banking within