For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …

For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …

A SMSF meets the definition of a SMSF of the SISA [12] if: it has fewer than five members;; each individual trustee or director of the corporate trustee is a member of the fund, unless it is a single member fund, in which case the sole member is either: a …

A SMSF does not fail to satisfy the definition of a SMSF of the SISA [14] if: a member of the fund has died and the legal personal representative of the member is a trustee of the fund or a director of a body corporate that is the trustee of the fund, in …

An approved SMSF auditor [16] is a person who is registered as an approved SMSF auditor with ASIC [17] but does not include: a person for whom an order disqualifying or suspending the registration of that person from being an approved SMSF auditor is in …

For the purposes of this Guidance Statement the following items have the meaning attributed in the Australian Auditing Standards and reproduced below: Those charged with governance means the person(s) or organisation(s) (for example, a corporate trustee) …

Section 250PA (1) of the Act states:   “A member of a listed company who is entitled to cast a vote at the AGM may submit a written question to the auditor under this section if the question is relevant to: the content of the auditor’s report to be …

In accordance with section 250PA(3) of the Act, the listed company must pass the question on to the auditor as soon as practicable after the question is received by the company, even if the company believes the question is not relevant to the matters …

In accordance with sections 250PA(4) and (5) of the Act, the auditor must prepare, and give to the listed company, a list of the questions that the listed company has passed on to the auditor and which of the questions the auditor considers to be relevant …

In accordance with section 250PA(9) the listed company must, at or before the start of the AGM, make copies of the question list reasonably available to the members attending the …