Document ID: chunk:federal_register_of_legislation:F2023L01234:reg:14
Version: federal_register_of_legislation:F2023L01234
Segment Type: reg
Provision Reference: reg 14
Character Range: 10904–12040

14  Information that must be included in audit
 (1) For subsection 52ZZZWG(6) of the Act, the audit of the trust must include information of the following kind:
 (a) a statement to the effect that the trust's financial statements give a true and fair view of the trust's financial position and performance as at 30 June of each financial year to which the audit relates;
 (b) if the person requesting the audit under subsection 52ZZZWG(3) of the Act requests the audit for the purpose of determining whether the trust has met the requirements of all of the provisions of the trust deed — a statement indicating whether the trust has met the requirements of all of the provisions of the trust deed;
 (c) if the person requesting the audit under subsection 52ZZZWG(3) of the Act requests the audit for the purpose of determining whether the trust has met the requirements of specified provisions of the trust deed — a statement indicating whether the trust has met the requirements of those specified provisions of the trust deed.
 (2) Information mentioned in subsection (1) must comply with the relevant Australian Auditing Standards.