(a) the entity is a Chapter 6C body; and

(b) the person mentioned in column 2 of the item is the key person for the Chapter 6C body; and

(c) a security mentioned in column 3 of the item is a voting security in the Chapter 6C body; and

(d) a security mentioned in column 4 of the item is a disclosable security in the Chapter 6C body.

(a) a person (the first person) has a relevant interest in a number of issued securities of a particular class in a body, registered scheme or notified foreign passport fund;

the first person (whether before or after acquiring the relevant interest):

has entered or enters into an agreement with another person with respect to securities of that class in the body, scheme or fund; or

has given or gives another person an enforceable right, or has been or is given an enforceable right by another person, in relation to securities of that class in the body, scheme or fund (whether the right is enforceable presently or in the future and whether or not on the fulfilment of a condition); or

has granted or grants an option to, or has been or is granted an option by, another person with respect to securities of that class in the body, scheme or fund;

the other person would have a relevant interest in a number of securities of that class in the body, scheme or fund if the agreement were performed, the right enforced or the option exercised.

the number of securities mentioned in paragraph (1)(a); and

the number of securities mentioned in paragraph (1)(c).

(a) a person (the first person):

has entered or enters into an agreement with another person; or

has given or gives another person an enforceable right, or has been or is given an enforceable right by another person, (whether the right is enforceable presently or in the future and whether or not on the fulfilment of a condition); or

has granted or grants an option to, or has been or is granted an option by, another person;

the agreement is a derivative, the enforceable right is given by a derivative or the option is a derivative;

under the derivative the first person must, or may be required to, provide at some future time consideration of a particular kind or kinds to someone that, if provided, would result in the other person having a relevant interest in a number of securities of a particular class in a Chapter 6C body.

securities in which the other person has a relevant interest; or

securities that would be issued as, or as part of, the consideration.

(a) a person (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body under this Subdivision because of a derivative; and

another person has power:

to dispose of; or

to control the exercise of a power to dispose of;

power or control that is indirect; and

power or control that is, or can be, exercised as a result of, by means of or by the revocation or breach of:

a trust; or

an agreement; or

a practice; or

any combination of them;

power or control that is, or can be made, subject to restraint or restriction.

(a) a body corporate or managed investment scheme (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body under this Subdivision; and

either or both of the following subparagraphs apply:

another person’s voting power in the first person is above 20%;

another person controls the first person.

the practical influence the person can exert (rather than the rights the person can enforce) is the issue to be addressed; and

any practice or pattern of behaviour affecting the body corporate’s financial or operating policies is to be taken into account (even if it involves a breach of an agreement or a breach of trust).

if the person is an individual—someone else; or

if the person is a body corporate—someone other than its members.

(a) a person (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body because of a derivative;

the first person (whether before or after acquiring the deemed economic interest):

has entered or enters into an agreement with another person with respect to the derivative; or

has given or gives another person an enforceable right, or has been or is given an enforceable right by another person, in relation to the derivative (whether the right is enforceable presently or in the future and whether or not on the fulfilment of a condition); or

has granted or grants an option to, or has been or is granted an option by, another person with respect to the derivative;

the other person would have a deemed economic interest in a number of issued securities of that class in the Chapter 6C body under this Subdivision if the agreement were performed, the right enforced or the option exercised.

(a) a person (the first person) has entered or enters into an arrangement with another person;

the arrangement is a derivative;

the consideration that the first person must, or may be required to, provide at some future time under the derivative to someone, or the value of the derivative:

is ultimately determined by; or

is ultimately derived from; or

varies by reference to;

either or both of the following subparagraphs apply:

the derivative gives the other person, in economic substance, the financial benefits of holding issued securities in the class for a period determined under the derivative;

under the derivative, the other person might benefit if the value of issued securities in the class increases (rather than decreases).

securities in which the other person has a relevant interest; or

a number of securities in which the other person has a deemed economic interest under Subdivision A (or would have apart from paragraph 671AA(2)(b)).

to the extent that it relates to securities in which the other person has a relevant interest; or

if the other person has a deemed economic interest in securities of the class in the Chapter 6C body under section 671AA because of the derivative (or would have apart from paragraph 671AA(2)(b))—to the extent that the benefit would result from the requirement described in paragraph 671AA(1)(c).

(a) a person (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body under this Subdivision because of a derivative; and

another person has the power:

to dispose of; or

to control the exercise of a power to dispose of;

the number determined under section 671AK;

if no number is determined—the number mentioned in paragraph (1)(a) of this section.

power or control that is indirect; and

power or control that is, or can be, exercised as a result of, by means of or by the revocation or breach of:

a trust; or

an agreement; or

a practice; or

any combination of them;

power or control that is, or can be made, subject to restraint or restriction.

(a) a body corporate or managed investment scheme (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body under this Subdivision; and

either or both of the following subparagraphs apply:

another person’s voting power in the first person is above 20%;

another person controls the first person.

the number determined under section 671AK;

if no number is determined—the number mentioned in paragraph (1)(a) of this section.

the practical influence the person can exert (rather than the rights the person can enforce) is the issue to be addressed; and

any practice or pattern of behaviour affecting the body corporate’s financial or operating policies is to be taken into account (even if it involves a breach of an agreement or a breach of trust).

if the person is an individual—someone else; or

if the person is a body corporate—someone other than its members.

(a) a person (the first person) has a deemed economic interest in a number of issued securities of a particular class in a Chapter 6C body because of a derivative;

the first person (whether before or after acquiring the deemed economic interest):

has entered or enters into an agreement with another person with respect to the derivative; or

has given or gives another person an enforceable right, or has been or is given an enforceable right by another person, in relation to the derivative (whether the right is enforceable presently or in the future and whether or not on the fulfilment of a condition); or

has granted or grants an option to, or has been or is granted an option by, another person with respect to the derivative;

the other person would have a deemed economic interest in a number of issued securities of that class in the Chapter 6C body under this Subdivision if the agreement were performed, the right enforced or the option exercised.

the number determined under section 671AK;

if no number is determined—the number mentioned in paragraph (1)(c) of this section.

securities in which the other person mentioned in the extension provision has a relevant interest; or

a number of securities in which the other person mentioned in the extension provision has a deemed economic interest under Subdivision A (or would have apart from paragraph 671AA(2)(b)).

to the extent that it relates to securities in which the other person mentioned in the extension provision has a relevant interest; or

if the other person mentioned in the extension provision has a deemed economic interest in securities of the class in the Chapter 6C body under section 671AA because of the derivative (or would have apart from paragraph 671AA(2)(b))—to the extent that the benefit would occur because of the requirement described in paragraph 671AA(1)(c).

provide for the person to choose between different specified methods, or between methods that meet specified requirements; or

require the number of issued securities to be recalculated:

in specified circumstances; or

at a specified time.

the security interest is taken or acquired:

in the ordinary course of the person’s business of the provision of financial accommodation by any means and on ordinary commercial terms; or

for the benefit of one or more other persons in relation to financial accommodation provided by the other persons in the ordinary course of their business of the provision of financial accommodation by any means and on ordinary commercial terms; and

the person whose property is subject to the security interest is not an associate of any other person mentioned in this subsection.

the person is a director of a body corporate; and

the body corporate has a deemed economic interest in a number of those securities.

in the ordinary course of a business carried on by:

an Australian ADI; or

a financial services licensee; or

a CS facility licensee; or

an equivalent, under a foreign law, of an Australian ADI, financial services licensee or CS facility licensee; and

for the purposes of:

facilitating the obtaining by a client, at the client’s request, of economic exposure to changes in the value of securities; or

making a market in securities or derivatives; or

hedging a position, or otherwise managing a risk, created by another transaction to which this subsection applies.

the nature of the information that, apart from the determination, would be required to be given under this Act because a person has a deemed economic interest in the securities in those circumstances, including:

the frequency with which the information would be required to be given; and

the extent to which giving the information would benefit investors and market participants; and

whether giving the information would reduce the usefulness of other information given under this Act;

the likelihood that, and extent to which, in those circumstances:

the entity mentioned in paragraph (3)(a); or

an associate of the entity mentioned in paragraph (3)(a);

the nature and size of the economic exposure of the entity mentioned in paragraph (3)(a) to changes in the value of the securities in those circumstances;

whether the entity mentioned in paragraph (3)(a) has adequate systems to distinguish between transactions to which subsection (3) applies and other transactions;

any other matter ASIC considers relevant.

the first person mentioned in that section; and

the other person mentioned in that section; and

all other persons (if any) who would, apart from this section, have deemed economic interests because of the derivative;

a person has entered or enters into an arrangement with another person;

the arrangement is a derivative;

the consideration that the person must, or may be required to, provide at some future time under the derivative to someone, or the value of the derivative:

is ultimately determined by; or

is ultimately derived from; or

varies by reference to;

under the derivative, the other person might benefit if the value of issued securities in the class decreases (rather than increases).

(a) a person (the first person) has an offsetting short position in a number of issued securities of a particular class in a Chapter 6C body because of a derivative; and

another person has power:

to dispose of; or

to control the exercise of a power to dispose of;

power or control that is indirect; and

power or control that is, or can be, exercised as a result of, by means of or by the revocation or breach of:

a trust; or

an agreement; or

a practice; or

any combination of them;

power or control that is, or can be made, subject to restraint or restriction.

(a) a body corporate or managed investment scheme (the first person) has an offsetting short position in a number of issued securities of a particular class in a Chapter 6C body; and

either or both of the following subparagraphs apply:

another person’s voting power in the first person is above 20%;

another person controls the first person.

the practical influence the person can exert (rather than the rights the person can enforce) is the issue to be addressed; and

any practice or pattern of behaviour affecting the body corporate’s financial or operating policies is to be taken into account (even if it involves a breach of an agreement or a breach of trust).

if the person is an individual—someone else; or

if the person is a body corporate—someone other than its members.

(a) a person (the first person) has an offsetting short position in a number of issued securities of a particular class in a Chapter 6C body because of a derivative;

the first person (whether before or after acquiring the deemed economic interest):

has entered or enters into an agreement with another person with respect to the derivative; or

has given or gives another person an enforceable right, or has been or is given an enforceable right by another person, in relation to the derivative (whether the right is enforceable presently or in the future and whether or not on the fulfilment of a condition); or

has granted or grants an option to, or has been or is granted an option by, another person with respect to the derivative;

the other person would have an offsetting short position in a number of issued securities of that class in the Chapter 6C body if the agreement were performed, the right enforced or the option exercised.

provide for the person to choose between different specified methods, or between methods that meet specified requirements; or

require the number of issued securities to be recalculated:

in specified circumstances; or

at a specified time.

a person begins to have, or ceases to have, a substantial holding in a Chapter 6C body;

a person has a substantial holding in a Chapter 6C body when the Chapter 6C body begins to be a Chapter 6C body;

a person has a substantial holding in a Chapter 6C body and there is a disclosable movement in the person’s holding;

a person is the bidder for a takeover bid for securities in a Chapter 6C body and the bid period for the bid starts.

the key person for the Chapter 6C body; and

each relevant market operator.

if paragraph (b) of this subsection does not apply—within 2 business days after the person becomes aware of the situation; or

by 9.30 am on the next trading day of the relevant financial market after the person becomes aware of the situation, if:

the bid period for a takeover bid for voting securities in the Chapter 6C body starts; and

the person becomes aware of the situation during the bid period.

the person’s name and address; and

details of the person’s relevant interests and deemed economic interests in voting securities in the Chapter 6C body, including:

the person’s holding percentage in the Chapter 6C body; and

the person’s derivative-based holding percentage in the Chapter 6C body; and

if the person’s derivative-based holding percentage is greater than nil—the person’s relatable derivative-based holding percentage, deemed physically settleable derivative-based holding percentage and deemed non-physically settleable derivative-based holding percentage in the Chapter 6C body; and

if the person’s derivative-based holding percentage is greater than nil—details of any offsetting short positions of the person in voting securities in the Chapter 6C body, including the person’s offsetting short position percentage in the Chapter 6C body; and

details of any agreement through which the person would have a relevant interest or deemed economic interest in voting securities in the Chapter 6C body; and

the name of each associate of the person who has a relevant interest or deemed economic interest in voting securities in the Chapter 6C body, together with details of:

the nature of the person’s association with the associate; and

the relevant interest or deemed economic interest of the associate; and

any agreement through which the associate has the relevant interest or deemed economic interest; and

if the situation is a disclosable movement:

the size and date of the disclosable movement; and

details of each transaction that resulted in the disclosable movement; and

if the information is being given because a person has ceased to be an associate of the person—the name of the person who ceased to be an associate; and

any other particulars determined under subsection (3) of this section for the purposes of this paragraph in relation to the Chapter 6C body.

occurred:

on the same day; and

on the same declared financial market; and

are either:

all acquisitions; or

all disposals;

the highest and lowest value (on a per-security or per-financial product basis) of the consideration under those transactions; and

the total value of the consideration under those transactions.

a person takes all reasonable steps to ensure that, were:

a situation referred to in subsection 671B(1) to arise at a future time; and

the person to be required to give information under subsection 671B(3) because of that situation;

a situation referred to in subsection 671B(1) arises at that time and the person is required to give information under subsection 671B(3) because of that situation.

the only reason the discloser would, apart from this section, be required to give the name and address is that the person has accepted an offer made under a takeover bid; and

at the time the discloser gives the information, the person is shown, in the Chapter 6C body’s register of members, as holding the securities to which the acceptance of the offer relates.

for each agreement (if any):

that contributed to the situation; and

for which there is one or more documents that set out the terms of the agreement, are in writing and are readily available to the person;

for each contract, scheme or arrangement (if any) that:

contributed to the situation; and

is not both in writing and readily available to the person; and

is not an agreement to which paragraph (a) of this subsection applies;

the person who must give the information is:

the bidder under a takeover bid; or

an associate of the bidder under a takeover bid; and

an agreement that contributed to the situation giving rise to the person needing to provide the information includes the acceptance of offers under the bid;

the bidder’s statement; or

the takeover offer document; or

any acceptance form.

the document is in a form determined under subsection (5) of this section; and

the information is accompanied by a statement that:

identifies any differences between the document and the form; and

contains any information included in the document that is provided for, but not set out in, the form (for example, information included in any blank space the form requires to be filled in); and

states the date the document was executed.

a copy of the document, or the statement, accompanied information previously given by the person or another person under subsection 671B(3); and

the document (or a copy of the document) or the statement is publicly available; and

the information is accompanied by a statement that identifies:

the document or statement; and

the information mentioned in paragraph (a) of this subsection.

the signature of an individual; or

a phone number; or

an email address; or

a physical address.

a situation referred to in subsection 671B(1) to arise at that time; and

the person to be required to give information under subsection 671B(3) because of that situation; and

the information to be required to be accompanied by a statement under paragraph 671BF(1)(b);

the bidder under a takeover bid gives information in compliance with subsection 671B(3); and

apart from section 671BD, the bidder would contravene subsection 671B(3) because:

subsection 671BB(1) requires the information to include the name and address of a particular person; and

the information does not include that name and address.

the name and address of each person who:

has accepted the offer under the bid; and

when the bidder gives the information to the target, remains a registered holder of the securities to which the acceptance of the offer relates; and

for each such person—the number of securities held by the person in respect of which the bidder has a relevant interest because of the person’s acceptance of the offer under the bid.

(a) a person (the discloser) gives the information in compliance with subsection 671B(3); and

apart from subsection 671BG(4), the discloser would contravene subsection 671B(3) because:

paragraph 671BF(1)(a) requires the information to be accompanied by a copy of the document; and

the information is not accompanied by a copy of the document.

the document, or a copy of the document, is readily available to the person who makes the request; or

both:

subsection 671BJ(1) applies in relation to the information and the document; and

the document is not in the discloser’s possession.

(a) a person (the discloser) gives the information in compliance with subsection 671B(3); and

apart from subsection 671BG(4), the discloser would contravene subsection 671B(3) because:

paragraph 671BF(1)(a) requires the information to be accompanied by a copy of the document; and

the information is not accompanied by a copy of the document; and

(c) the information is accompanied by a statement that complies with subsection (2) of this section in relation to another person (the nominated person).

must:

state that queries about the information may be made to the nominated person, and not expressly exclude making to the nominated person a request for a copy of the document; or

state that a copy of the document may be obtained on request from the nominated person; and

must:

be made with the consent of the nominated person; and

state that it is so made.

both:

the person has previously disclosed, or been required to disclose, under this Part the person’s holding percentage or derivative-based holding percentage in the Chapter 6C body; and

that percentage increases or decreases by 1 or more percentage points from the percentage the person last disclosed; or

both:

the person has previously disclosed, or been required to disclose, under this Part any 2 or more of the person’s relatable derivative-based holding percentage, deemed physically settleable derivative-based holding percentage and deemed non-physically settleable derivative-based holding percentage in the Chapter 6C body; and

any of those percentages increases or decreases by 1 or more percentage points from the percentage the person last disclosed, and there is a corresponding change in the other percentage, or either or both of the other percentages, that the person previously disclosed; or

all of the following subparagraphs apply:

the person has previously disclosed, or been required to disclose, under this Part the person’s offsetting short position percentage in the Chapter 6C body;

that percentage increases or decreases by 1 or more percentage points from the percentage the person last disclosed;

if the percentage increases—immediately after the increase, the person’s derivative-based holding percentage in the Chapter 6C body is greater than nil.

a person who disclosed under this Part that the person’s derivative-based holding percentage in a Chapter 6C body was nil is taken to have disclosed that the person’s:

relatable derivative-based holding percentage; and

deemed physically settleable derivative-based holding percentage; and

deemed non-physically settleable derivative-based holding percentage; and

offsetting short position percentage;

a person who:

was required to disclose a percentage under this Part; but

did not disclose that percentage by the time required;

before the commencement of this section, a person disclosed, or was required to disclose, under this Part the person’s old holding percentage in a Chapter 6C body; and

the person is not, on the commencement of this section, required to disclose under this Part the person’s derivative-based holding percentage in the Chapter 6C body;

before the commencement of this section, a person disclosed, or was required to disclose, under this Part the person’s old holding percentage in a Chapter 6C body; and

the person is not, on the commencement of this section, required to disclose under this Part the person’s relatable derivative-based holding percentage in the Chapter 6C body;

before the commencement of this section, a person disclosed, or was required to disclose, under this Part the person’s old holding percentage in a Chapter 6C body; and

the person is not, on the commencement of this section, required to disclose under this Part the person’s deemed physically settleable derivative-based holding percentage in the Chapter 6C body;

before the commencement of this section, a person disclosed, or was required to disclose, under this Part the person’s old holding percentage in a Chapter 6C body; and

the person is not, on the commencement of this section, required to disclose under this Part the person’s deemed non-physically settleable derivative-based holding percentage in the Chapter 6C body;

before the commencement of this section, a person disclosed, or was required to disclose, under this Part the person’s old holding percentage in a Chapter 6C body; and

the person is not, on the commencement of this section, required to disclose under this Part the person’s offsetting short position percentage in the Chapter 6C body;

the person, or an associate of the person, has a relevant interest or deemed economic interest in voting securities in the Chapter 6C body; and

the relevant interest or deemed economic interest is of the kind specified in column 2 of the item.

the person; or

an associate of the person;

the item of the table in subsection (1) is item 3 or 4; and

either:

the person and one or more associates of the person; or

2 or more associates of the person;

the person’s relatable derivative-based holding percentage in the Chapter 6C body; and

the person’s deemed physically settleable derivative-based holding percentage in the Chapter 6C body; and

the person’s deemed non-physically settleable derivative-based holding percentage in the Chapter 6C body.

the person; or

an associate of the person;

the person and one or more associates of the person; or

2 or more associates of the person;

that:

the person contravened that section because of inadvertence or mistake; and

the inadvertence or mistake was reasonable in all the circumstances; or

that the person contravened that section because the person was not aware of a relevant fact or occurrence (other than a fact or occurrence of which the person ought reasonably to have been aware).

the person, or an associate of the person, has a deemed economic interest in a number of voting securities of a particular class in the Chapter 6C body; and

the person would have a substantial holding in the Chapter 6C body if the person or associate had a relevant interest in that number of voting securities of that class in the Chapter 6C body (in addition to any voting securities in which the person or associate actually has a relevant interest).

subsection 609(6) (market traded options and derivatives);

subsection 609(7) (conditional agreements);

subsection 609(9B) (securities escrowed under listing rules);

section 609B (securities subject to escrow agreement in connection with initial public offer etc.).

(a) apart from subsection (2), this Part would require (the Australian requirement) a person (the discloser) to give or disclose to another person information in relation to a particular matter relating to a listed body to which item 5 of the table in section 671A applies; and

(b) requirements (the foreign requirements) that are declared under subsection (4) of this section apply in relation to the listed body; and

under the foreign requirements, information in relation to that matter must be given to a person.

that is operated in this jurisdiction; and

the official list of which includes the listed body.

the requirements are requirements of:

a law of a jurisdiction other than this one; or

a financial market that is operated in a jurisdiction other than this one; and

ASIC is satisfied that the requirements are equivalent to the requirements of this Part.

about derivatives relating to a Chapter 6C body—means instructions about:

the acquisition or disposal of derivatives, being derivatives that result in a person having a deemed economic interest in a number of voting securities in the Chapter 6C body; or

the exercise of any rights attached to such derivatives; or

any other matter relating to such derivatives; or

about voting securities in a Chapter 6C body—means instructions about:

the acquisition or disposal of voting securities in the Chapter 6C body; or

the exercise of any voting or other rights attached to voting securities in the Chapter 6C body; or

any other matter relating to voting securities in the Chapter 6C body.

a member of a Chapter 6C body; or

a person named in a previous disclosure under section 672AB as:

having a relevant interest in voting securities in a Chapter 6C body; or

having given instructions about voting securities in a Chapter 6C body; or

a person whom ASIC suspects, on reasonable grounds:

has a relevant interest in voting securities in a Chapter 6C body; or

has given instructions about voting securities in a Chapter 6C body; or

is an associate of a person to whom subparagraph (i) or (ii) applies in relation to voting securities in the Chapter 6C body; or

a person named in a previous disclosure under section 672AB as:

having a deemed economic interest in a number of voting securities of a particular class in a Chapter 6C body; or

having given instructions about derivatives relating to a Chapter 6C body; or

a person whom ASIC suspects, on reasonable grounds:

has a deemed economic interest in a number of voting securities of a particular class in a Chapter 6C body; or

has given instructions about derivatives relating to a Chapter 6C body; or

is an associate of a person to whom subparagraph (i) or (ii) applies in relation to voting securities of a particular class in the Chapter 6C body;

sending the direction by:

pre-paid post; or

pre-paid courier service;

emailing the direction to an email address that it is reasonable for ASIC to email the direction to.

ASIC gives a direction to a person in the way described in paragraph (1)(a) of this section; and

the direction specifies a way for the person to notify ASIC that the person has received the direction; and

ASIC does not, during the 21 days starting on the day ASIC posts the direction or gives it to the courier, receive a notification from the person, in that specified way, that the person has received the direction;

ASIC emails a direction to a person in the way described in paragraph (1)(b); and

the direction specifies a way for the person to notify ASIC that the person has received the direction; and

ASIC does not, during the 7 days starting when ASIC emails the direction, receive a notification from the person, in that specified way, that the person has received the direction;

the discloser is given the direction; or

if:

the discloser applies for an exemption under section 673 from the obligation to make the disclosure; and

ASIC refuses to grant the exemption;

full details of the discloser’s own relevant interests and deemed economic interests in voting securities in the Chapter 6C body, including full details of:

the circumstances that give rise to the relevant interests and deemed economic interests; and

if the discloser has a relevant interest under subsection 608(8) in voting securities in the Chapter 6C body, or deemed economic interests in voting securities in the Chapter 6C body—any offsetting short positions of the discloser in voting securities in the Chapter 6C body; and

full details of any agreement through which the discloser would have a relevant interest, deemed economic interest or offsetting short position in voting securities in the Chapter 6C body; and

the name of each associate of the discloser, together with full details of the nature of the discloser’s association with the associate; and

the name and address of any other person who has a deemed economic interest in voting securities in the Chapter 6C body, together with full details of:

the nature and extent of the other person’s deemed economic interest; and

the circumstances that give rise to the other person’s deemed economic interest; and

the name and address of each person who has given the discloser instructions about derivatives relating to the Chapter 6C body, together with full details of those instructions (including the date or dates on which they were given); and

any other particulars:

prescribed by the regulations for the purposes of this subparagraph in relation to the direction; or

determined under subsection (2) in relation to the direction.

paragraph 672A(a), (b) or (c) applies to the discloser; and

the direction specifies disclosable securities in the Chapter 6C body for the purposes of this paragraph.

if paragraph 672A(a) applies to the discloser—disclosable securities the discloser is shown as holding in the Chapter 6C body’s register of members; or

if paragraph 672A(b) applies to the discloser—voting securities the discloser was named as:

having a relevant interest in; or

as having given instructions about;

if paragraph 672A(c) applies to the discloser—voting securities that are relevant to the suspicion mentioned in that paragraph.

the name and address of any other person who has a relevant interest in any of the specified disclosable securities, together with full details of:

the nature and extent of the other person’s relevant interest; and

the circumstances that give rise to the other person’s relevant interest; and

if the specified disclosable securities are voting securities—the name and address of each person who has given the discloser instructions about any of the specified disclosable securities in the Chapter 6C body, together with full details of those instructions (including the date or dates on which they were given).

if the direction specifies that the discloser is directed to disclose specified information only (being information covered by subsection 672AD(1) or (5))—the discloser is required to disclose only the specified information; and

a matter referred to in paragraph 672AD(1)(d) need only be disclosed to the extent to which it is known to the discloser on the basis of information that is not publicly available (whether or not it is also knowable on the basis of information that is publicly available); and

a matter referred to in paragraph 672AD(5)(a) need only be disclosed to the extent to which it is known to the discloser.

for each agreement (if any):

that contributed to the circumstances giving rise to a relevant interest or deemed economic interest mentioned in paragraph 672AD(1)(a) or (d) or (5)(a); and

for which there is one or more documents that set out the terms of the agreement, are in writing and are readily available to the discloser;

for each contract, scheme or arrangement (if any):

that contributed to the circumstances giving rise to a relevant interest or deemed economic interest mentioned in paragraph 672AD(1)(a) or (d) or (5)(a); and

is not both in writing and readily available to the discloser; and

is not an agreement to which paragraph (a) of this subsection applies;

contributed to the circumstances giving rise to:

a deemed economic interest mentioned in paragraph 672AD(1)(d); or

a relevant interest mentioned in paragraph 672AD(5)(a); and

did not contribute to circumstances giving rise to a relevant interest or deemed economic interest mentioned in paragraph 672AD(1)(a).

if subparagraph (4)(a)(ii) applies—the details are known to the discloser; or

otherwise—the details are known to the discloser on the basis of information that is not publicly available (whether or not they are also knowable on the basis of information that is publicly available).

the key person for the Chapter 6C body; or

ASIC, if:

a member of the Chapter 6C body requests ASIC to give the direction; and

ASIC does not consider that it would be unreasonable to give the direction.

a member of the Chapter 6C body; or

a person named in a previous disclosure under section 672BA, or in information given to the key person for the Chapter 6C body under section 672C, as:

having a relevant interest in voting securities in the Chapter 6C body; or

having given instructions about voting securities in the Chapter 6C body; or

a person whom:

if paragraph (2)(a) of this section applies—the key person for the Chapter 6C body; or

if paragraph (2)(b) applies—the member who makes the request mentioned in subparagraph (2)(b)(i);

has a relevant interest in voting securities in the Chapter 6C body; or

has given instructions about voting securities in the Chapter 6C body.

paragraph 672B(2)(a) applies (the direction is given by the key person for the Chapter 6C body); and

the discloser proves that the giving of the direction is vexatious.

the discloser is given the direction; or

if:

the discloser applies for an exemption under section 673 from the obligation to make the disclosure; and

ASIC refuses to grant the exemption;

if paragraph 672B(2)(a) applies (the direction is given by the key person for the Chapter 6C body)—the key person for the Chapter 6C body pays any fee payable under the regulations made for the purposes of subsection 672D(2).

full details of the discloser’s own relevant interests in voting securities in the Chapter 6C body, including full details of the circumstances that give rise to the relevant interests; and

if the direction specifies disclosable securities in the Chapter 6C body for the purposes of this paragraph (see subsection (2) of this section)—the name and address of any other person who has a relevant interest in any of the specified disclosable securities, together with full details of:

the nature and extent of the other person’s relevant interest; and

the circumstances that give rise to the other person’s relevant interest; and

if the direction specifies disclosable securities in the Chapter 6C body for the purposes of this paragraph (see subsection (2) of this section)—the name and address of each person who has given the discloser instructions about any of the specified disclosable securities in the Chapter 6C body, together with full details of those instructions (including the date or dates on which they were given); and

any other particulars prescribed by the regulations for the purposes of this paragraph in relation to the direction.

if paragraph 672B(3)(a) applies to the discloser—disclosable securities the discloser is shown as holding in the Chapter 6C body’s register of members; or

if paragraph 672B(3)(b) applies to the discloser—voting securities the discloser was named as:

having a relevant interest in; or

having given instructions about;

if paragraph 672B(3)(c) applies to the discloser—voting securities that are relevant to the suspicion mentioned in that paragraph.

if the direction specifies that the discloser is directed to disclose specified information only (being information covered by subsection 672BC(1))—the discloser is required to disclose only the specified information; and

a matter referred to in paragraph 672BC(1)(b) need only be disclosed to the extent to which it is known to the discloser.

states in a disclosure under section 672AB or 672BA about securities in a Chapter 6C body that the person does not know particular information about:

the securities; or

someone who has a relevant interest or deemed economic interest in the securities; or

someone who has given instructions in relation to the securities, or in relation to a derivative relating to the Chapter 6C body.

a newspaper or magazine;

a radio or television broadcasting service;

an electronic service (including a service provided through the internet) that:

(i) is operated on a commercial basis, or operated by a body that provides a national broadcasting service (within the meaning of the Broadcasting Services Act 1992); and

is similar to a newspaper, magazine or radio or television broadcast.

in response to a direction the key person itself gives under section 672B; or

from ASIC under section 672C.

details of the nature and extent of a person’s relevant interest in disclosable securities in the Chapter 6C body;

details of the circumstances that give rise to a person’s relevant interest in disclosable securities in the Chapter 6C body;

the name and address of a person who has a relevant interest in disclosable securities in the Chapter 6C body;

details of instructions that a person has given about:

the acquisition or disposal of disclosable securities in the Chapter 6C body; or

the exercise of any voting or other rights attached to disclosable securities in the Chapter 6C body; or

any other matter relating to disclosable securities in the Chapter 6C body;

the name and address of a person who has given instructions of the kind referred to in paragraph (d) of this subsection;

any information required under paragraph (2)(b).

must be kept in a specified form; or

must include specified information (in addition to information mentioned in paragraphs (1)(a) to (e)); or

is not required to include specified information mentioned in paragraphs (1)(a) to (e); or

must not include specified information (including information mentioned in paragraphs (1)(a) to (e)); or

must comply with other specified requirements.

the key person’s registered office; or

the key person’s principal place of business in this jurisdiction; or

a place in this jurisdiction (whether or not an office of the key person) where the work involved in maintaining the register is done; or

another place in this jurisdiction approved by ASIC.

established at a place that:

is not the key person’s registered office; and

is not at the key person’s principal place of business in this jurisdiction; or

moved from one place to another.

by any member of the Chapter 6C body—without charge; and

by an academic or journalist—without charge; and

by any other person:

if the key person requires the payment of a fee for the inspection—on payment of the fee; or

if the key person does not require the payment of a fee for the inspection—without charge.

if the key person requires payment of a fee for the copy:

before the end of 21 days after the day on which the payment of the fee is received by the key person; or

within such longer period as ASIC approves in writing; or

if the key person does not require payment of a fee for the copy:

before the end of 21 days after the day on which the request is made; or

within such longer period as ASIC approves in writing.

if a person has failed to comply with a requirement of Chapter 6, 6A, 6B or 6C:

directs that person to comply with that requirement; or

in the case of a contravention of Part 6C.1 or 6C.2, and without limiting the other paragraphs of this definition or subparagraph (i) of this paragraph—is any of the orders mentioned in paragraph 673A(1)(a) to (i) and relates to the contravention.

an order restraining a specified person from disposing of any interest in specified disclosable securities in the Chapter 6C body;

an order restraining a specified person from acquiring any interest in specified disclosable securities in the Chapter 6C body;

an order restraining the exercise of voting or other rights attached to specified disclosable securities in the Chapter 6C body;

an order directing the holder of disclosable securities in respect of which an order under this section is in force to give written notice of that order to any person whom the holder knows to be entitled to exercise a right to vote attached to the disclosable securities;

an order directing the Chapter 6C body not to pay, except in the course of winding up, a sum due from the Chapter 6C body in respect of specified disclosable securities in the Chapter 6C body;

an order directing the body not to register the transfer or transmission of specified disclosable securities in the Chapter 6C body;

an order directing the Chapter 6C body not to issue to a person who holds disclosable securities in the Chapter 6C body disclosable securities the Chapter 6C body proposed to issue to the person:

because the person holds disclosable securities in the Chapter 6C body; or

under an offer or invitation made or issued to the person because the person holds disclosable securities in the Chapter 6C body;

an order requiring a specified person to dispose of specified derivatives, or to dispose of specified derivatives in a specified manner;

an order restraining the exercise of specified rights under, or compliance with specified provisions of, a derivative.

if ASIC is satisfied that the rights or interests of any person, or group of persons, have been or are being affected, or will be or are likely to be affected, by the contravention—protecting those rights or interests;

preventing a person who is or has been involved in the contravention from benefiting from the non-compliance;

encouraging a person who is or has been involved in the contravention to rectify the contravention;

protecting ASIC’s ability:

to inquire about the contravention; or

to obtain remedies from a Court or the Takeovers Panel in relation to the contravention.

that prejudice; and

any association, agreement or other relationship the person mentioned in subsection (3) has with any person who was or is involved in the contravention.

do not limit the matters to which ASIC may have regard in making an order under subsection (1); and

do not require ASIC to come to an opinion as to whether an order would have the effect referred to in subsection (3).

in ASIC’s opinion, a person has contravened Part 6C.1 or 6C.2 in relation to a Chapter 6C body; and

ASIC is considering making an order under section 673A in relation to the contravention;

ASIC makes an order under this Division because a person fails to comply with a requirement to give information; and

after the order is made, the person gives the information;

an order under section 673A; or

an order under subsection 673C(3) suspending or revoking an order in force under section 673A;

may hold a hearing; and

whether or not ASIC holds a hearing—must give a reasonable opportunity to any interested persons to make oral or written submissions to ASIC on whether the order should be made.

the principal order; and

any order made under this Division varying, suspending or revoking the principal order;

to cause or enter into a transaction that causes a derivative to be closed out; or

to cause to be registered in a person’s name, or to register in a person’s name, a derivative that was previously registered in another person’s name.

is taken to begin to have that substantial holding on that commencement; and

if, on that commencement, the person is aware, or ought reasonably to be aware, that the person has that substantial holding—is taken to become aware of that situation on that commencement.

before the commencement of this section, a situation referred to in paragraph 671B(1)(a), (b) or (c) (as in force immediately before that commencement) arose; and

on that commencement, a person:

is not aware of that situation; but

ought reasonably to be aware of that situation;

it does not matter whether the last disclosure referred to in subparagraph 671BK(1)(a)(i), (b)(i) or (c)(i) occurred, or was required to occur, before, on or after that commencement; and

it does not matter whether part of the increase or decrease referred to in subparagraph 671BK(1)(a)(ii), (b)(ii) or (c)(ii) occurred before, on or after that commencement; and

a reference in subparagraph 671BK(1)(a)(i) to the person’s holding percentage is taken to include a reference to the person’s old holding percentage (within the meaning of subsection 671BK(8)).

on or after that commencement; and

in relation to a pre-commencement direction;

a member of a company, scheme or fund made a request under subsection 672A(2) before the commencement of this section; and

ASIC did not give a pre-commencement direction in response to the request (other than because ASIC considered it would be unreasonable to do so, as mentioned in subsection 672A(2) as in force before that commencement);

made for the purposes of paragraph 672DA(2)(d), (3)(d) or (3A)(d); and

in force immediately before the commencement of this section;

made for the purposes of subsection 672DA(7); and

in force immediately before the commencement of this section;

given under subparagraph 672DA(8)(a)(ii); and

in force immediately before the commencement of this section;

given under subparagraph 672DA(8)(b)(ii); and

in force immediately before the commencement of this section;

made for the purposes of subsection 672DA(8); and

in force immediately before the commencement of this section;

must cause the information to be published on the ACNC’s website; and

may also disclose the information by any other means authorised, in writing, by the Commissioner.

the Commissioner is satisfied that there is information available to the public that could reasonably be regarded as suggesting that a registered entity:

may have contravened a provision of this Act; or

may not have complied with a governance standard or external conduct standard; and

the information to be disclosed consists only of some or all of the following:

the identity of the entity;

whether or not the Commissioner is carrying out a recognised assessment activity in relation to the entity;

any other information that is already available to the public; and

the Commissioner is satisfied that the disclosure is necessary to prevent, or minimise the risk of:

significant harm to public health, public safety or an individual; or

significant mismanagement or misappropriation of funds or assets of the entity, or contributions to the entity; or

significant harm to the public trust and confidence in the Australian not-for-profit sector, or to a part of the sector; and

(d) if the information is personal information (within the meaning of the Privacy Act 1988)—the Commissioner is satisfied that the disclosure is necessary to achieve the objects of this Act.

employed by the entity under a contract of service; or

engaged by the entity under a contract for services; or

being provided with services, or receiving benefits, under a program provided by the entity; or

a volunteer of the entity; or

a member of the entity; or

otherwise connected to the entity;

the matters in paragraph (3)(c); and

the seriousness of any contravention or non-compliance suggested by the information mentioned in paragraph (3)(a) and the strength of the evidence (if any) of the contravention or non-compliance available to the Commissioner; and

whether any contravention or non-compliance suggested by the information mentioned in paragraph (3)(a) is likely to be the result of an act or omission of the entity, or of an individual acting without the authority of the entity.

the Commissioner has authorised the disclosure of the information under subsection (3); and

the Commissioner has given a notice under subsection 150-53(1); and

subsections 150-53(4) and (5) do not prevent the disclosure being made.

must cause the information to be published on the ACNC’s website; and

may also disclose the information by any other means authorised, in writing, by the Commissioner.

(a) the Commissioner reasonably suspects that a registered entity:

has contravened a provision of this Act; or

has not complied with a governance standard or external conduct standard; and

the disclosure is for the purpose of describing a recognised assessment activity being carried out, or proposed to be carried out, by the Commissioner under this Act in relation to such a suspected contravention, or such suspected non-compliance, by the entity; and

the Commissioner is satisfied that the disclosure is necessary to prevent, or minimise the risk of:

significant harm to public health, public safety or an individual; or

significant mismanagement or misappropriation of funds or assets of the entity, or contributions to the entity; and

(d) if the information is personal information (within the meaning of the Privacy Act 1988)—the Commissioner is satisfied that the disclosure is necessary to achieve the objects of this Act.

employed by the entity under a contract of service; or

engaged by the entity under a contract for services; or

being provided with services, or receiving benefits, under a program provided by the entity; or

a volunteer of the entity; or

a member of the entity; or

otherwise connected to the entity;

the matters in paragraph (3)(c); and

the seriousness of the suspected contravention or suspected non-compliance mentioned in paragraph (3)(a) and the strength of the evidence of the suspected contravention or suspected non-compliance available to the Commissioner; and

whether the suspected contravention or suspected non-compliance mentioned in paragraph (3)(a) is likely to be the result of an act or omission of the entity, or of an individual acting without the authority of the entity.

set out the information that is authorised to be disclosed; and

state that the entity may object against the decision in the manner set out in Part 7-2; and

state that, if the entity lodges such an objection before the day specified in the notice, which must be at least 14 days after the notice is given, the disclosure will not be made before the objection is resolved; and

state that the entity may, before the day specified in the notice under paragraph (c), give the Commissioner a written response to the information that is to be disclosed; and

state that the response will be published with the disclosure unless:

the entity indicates in the response that the response is confidential; or

the Commissioner considers the response is unsuitable for publication.

the Commissioner has made an objection decision in relation to the objection; and

60 days have passed since the Commissioner made the objection decision; and

if, during that period of 60 days, an application for review of the objection decision is made in accordance with Division 165, or an appeal to a court against the objection decision is made in accordance with Division 170—the application or appeal has been finally determined.

the Commissioner gives an entity a notice under subsection (1) in relation to a decision to authorise a disclosure; and

the entity gives the Commissioner a response as mentioned in paragraph (2)(d) before the day specified in the notice under paragraph (2)(c); and

the entity does not indicate in the response that the response is confidential; and

the Commissioner does not consider that the response is unsuitable for publication; and

the disclosure is made in accordance with the authorisation;

the Commissioner is considering authorising, under subsection 150-51(3) or 150-52(3), the disclosure of information; and

the information concerns an entity;

the Commissioner authorises the disclosure of information under subsection 150-51(3) or 150-52(3); and

before authorising the disclosure, the Commissioner gave notice to an entity under subsection (1) of this section that the Commissioner was considering giving the authorisation; and

that entity gave the Commissioner a response to the notice, and did not indicate in the response that the response was confidential;

an entity’s entitlement to registration as a type or subtype of entity at any time before, on or after the commencement time; or

an entity’s compliance with that Act, or any regulations made under that Act, at any time before, on or after the commencement time.

once in the period that begins at the start of 1 July 2023 and ends at the end of 30 June 2028; and

once in each successive period of 5 financial years.

monitoring, investigating and enforcing compliance with the SPF provisions, other than the provisions of SPF codes; and

those conferred by:

the SPF code for the sector; and

any other SPF provisions; and

monitoring, investigating and enforcing compliance with the provisions of the SPF code for the sector; and

if the SPF sector regulator is the Commission—the Commission’s powers under section 155 to the extent that section 155 relates to:

the provisions of the SPF code for the sector; or

a designated scams prevention framework matter (within the meaning of that section) involving the performance of a function, or the exercise of a power, mentioned in paragraph (a) or (b) of this subsection.

(a) the document is prepared by a company, registered scheme, registrable superannuation entity or disclosing entity (the reporting entity); and

the order provides under subsection (2) that this paragraph applies to the document for the year; and

the document contains a declaration, in accordance with subsection (5), that the directors of the reporting entity intend that subsection (6) apply to the document.

be made in accordance with a resolution of the directors; and

specify the date on which the declaration is made; and

be signed by a director.

section 296E (ASIC directions);

section 301A (audit of annual sustainability report).

is not required to prepare a sustainability report for a particular financial year that commences during the 3 years starting on the start date; but

prepares a document that:

would be a sustainability report for the year if the company, scheme or entity were required to prepare a sustainability report for the year; and

contains a declaration, in accordance with subsection (2), that the directors intend that this section apply to the document.

be made in accordance with a resolution of the directors; and

specify the date on which the declaration is made; and

be signed by a director.

section 296E (ASIC directions);

section 301A (audit of annual sustainability report);

section 1707D (limited immunity for statements in new sustainability reporting).

if the year commences during the 3 years starting on the start date—a reference in subparagraph 1707D(3)(a)(ii) to an auditor’s report of an audit or review of a sustainability report mentioned in subparagraph 1707D(3)(a)(i) includes a reference to an auditor’s report, on the document mentioned in paragraph (1)(b) of this section, required by section 301A (as that section applies under subsection (4) of this section); and

if the year commences during the 12 months starting on the start date—a reference in subparagraph 1707D(4)(a)(ii) to an auditor’s report of an audit or review of a sustainability report mentioned in subparagraph 1707D(4)(a)(i) includes a reference to an auditor’s report, on the document mentioned in paragraph (1)(b) of this section, required by section 301A (as that section applies under subsection (4) of this section).

the statement is made in a relief condition report (within the meaning of subsection 342C(4)) for the year; and

the order provides under subsection (2) of this section that this paragraph applies to the statement for the year.

the relief condition report were a sustainability report for the financial year; and

the references in subparagraphs 1707D(3)(a)(i) and (4)(a)(i) to complying with a sustainability standard were omitted; and

to avoid doubt:

if the year commences during the 3 years starting on the start date—a reference in subparagraph 1707D(3)(a)(ii) to an auditor’s report of an audit or review of a sustainability report mentioned in subparagraph 1707D(3)(a)(i) were a reference to an auditor’s report, on the relief condition report, required by section 301A (as that section applies under subsection 342C(6)); and

if the year commences during the 12 months starting on the start date—a reference in subparagraph 1707D(4)(a)(ii) to an auditor’s report of an audit or review of a sustainability report mentioned in subparagraph 1707D(4)(a)(i) were a reference to an auditor’s report, on the relief condition report, required by section 301A (as that section applies under subsection 342C(6)).

(a) the Commissioner of the ACNC is notified (the ACNC notice) for the purposes of the Australian Charities and Not-for-profits Commission Act 2012 that a person has ceased to be a responsible entity (within the meaning of that Act) of the body corporate; and

the person was a responsible entity of the body corporate because the person was a director (within the meaning of this Act) of the body corporate; and

the body corporate is a company (within the meaning of this Act).

treat a written notice stating that the person has stopped being a director of the body corporate as having been lodged with ASIC; and

(b) if the ACNC notice complied with paragraph 65-5(4)(b) or (c) of the Australian Charities and Not-for-profits Commission Act 2012—treat the notice as having been lodged with ASIC on the day the person ceased to be a responsible entity of the body corporate; and

if the ACNC notice did not comply with paragraph 65-5(4)(b) or (c) of that Act—treat the notice as having been lodged with ASIC on the day it was given to the Commissioner of the ACNC.

paragraph (6)(c) of this section applies; and

either:

the Court fixes the resignation day as the day the person’s resignation takes effect under subsection 203AA(2) of this Act; or

ASIC fixes the resignation day as the day the person’s resignation takes effect under subsection 203AA(2) of this Act;

ASIC must give the Commissioner of the ACNC a copy of the order made by the Court that fixes the day; or

ASIC must give the Commissioner of the ACNC details of the resignation day that ASIC fixed.

(a) a person is a director (within the meaning of this Act) of the body corporate because the person is an acting responsible entity (Australian Charities and Not-for-profits Commission Act 2012) of the body corporate; andwithin the meaning of section 100-30 of the

the person resigns their appointment as an acting responsible entity of the body corporate by giving the Commissioner of the ACNC on a day a written resignation in accordance with subsection 100-50(1) of that Act; and

the body corporate is a company (within the meaning of this Act);

ASIC is treated as being notified on that day of the person’s resignation as a director of the body corporate; and

subsection 203AA(1) of this Act is treated as providing that the person’s resignation as a director of the body corporate takes effect at the same time as the person’s resignation as an acting responsible entity takes effect under subsection 100-50(2) of that Act; and

the Commissioner of the ACNC must give ASIC details of the written resignation.

either:

a member of the staff referred to in subsection 36(1); or

an employee or officer whose services are made available as referred to in subsection 36(3); and

either:

an SES employee or acting SES employee; or

an APS employee who is classified as Executive Level 1 or 2 or equivalent, or acting in a position usually occupied by an APS employee who is so classified.

a member of the staff referred to in subsection 36(1); or

an employee or officer whose services are made available as referred to in subsection 36(3).

the input tax credit would otherwise be attributable to a particular tax period; and

the input tax credit has not been taken into account in an *assessment of a *net amount of yours for that tax period.

the input tax credit not to be attributable to that tax period; and

the input tax credit to be attributable to a later specified tax period.

the fuel tax credit would otherwise be attributable to a particular *tax period or *fuel tax return period; and

the fuel tax credit has not been taken into account in an *assessment of a *net fuel amount of yours for that period.

the fuel tax credit not to be attributable to that *tax period or *fuel tax return period; and

the fuel tax credit to be attributable to a later specified tax period or fuel tax return period.

the input tax credit has not been taken into account in an assessment of a net amount of yours; and

(b) it is more than 4 years after the day on which you were required to give to the Commissioner a GST return for the tax period to which the input tax credit would be attributable under subsection 29-10(1) or (2) of the A New Tax System (Goods and Services Tax) Act 1999.

that tax period started on or after 1 July 2012; and

before the commencement of this item:

the GST return for a later tax period took the input tax credit into account; or

(ii) you applied for an amendment of an assessment of a net amount of yours for a later tax period, in the approved form for the purposes of Taxation Administration Act 1953, to take the input tax credit into account.section 155-45 of Schedule 1 to the

the input tax credit not to be attributable to the tax period mentioned in paragraph (3)(a) of this item; and

the input tax credit to be attributable to the later tax period mentioned in paragraph (3)(b) of this item.

the fuel tax credit has not been taken into account in an assessment of a net fuel amount of yours; and

(b) it is more than 4 years after the day on which you were required to give to the Commissioner a return for a tax period or fuel tax return period to which the fuel tax credit would be attributable under subsection 65-5(1), (2) or (3) of the Fuel Tax Act 2006.

that tax period or fuel tax return period started on or after 1 July 2012; and

before the commencement of this item:

the return for a later tax period or fuel tax return period took the fuel tax credit into account; or

(ii) you applied for an amendment of an assessment of a net fuel amount of yours for a later tax period or fuel tax return period, in the approved form for the purposes of Taxation Administration Act 1953, to take the fuel tax credit into account.section 155-45 of Schedule 1 to the

the fuel tax credit not to be attributable to the tax period or fuel tax return period mentioned in paragraph (7)(a) of this item; and

the fuel tax credit to be attributable to the later tax period or fuel tax return period mentioned in paragraph (7)(b) of this item.

you do not cease to be entitled to the input tax credit under section 93-5; and

you cease to be entitled to the input tax credit to the extent that the input tax credit has not been taken into account, in an *assessment of a *net amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a *GST return for the tax period to which the input tax credit is attributable under the determination.

exceeds the *input tax credit (if any) to which you are entitled for a *creditable acquisition that relates to that supply; and

is payable by you (and is not payable by the supplier of that supply) because of the operation of Division 83, 84 or 86 of the GST Act.

the earlier of:

(i) the seventh sitting day of the House of Representatives after the date of registration of the instrument under the Legislation Act 2003; and

(ii) the last day of the 6 months from the date of registration of the instrument under the Legislation Act 2003; or

the acquisition is put into effect on or after 1 January 2026; and

the acquisition:

occurs in circumstances determined under subsection 51ABP(1) for the purposes of this subparagraph in relation to the acquisition; or

is in a class of acquisitions determined under subsection 51ABQ(1) for the purposes of this subparagraph; and

the acquisition:

does not occur in circumstances determined under subsection 51ABRA(1) for the purposes of this subparagraph in relation to the acquisition; and

is not in a class of acquisitions determined under subsection 51ABRB(1) for the purposes of this subparagraph.

a party, or a class of parties, to an acquisition or to a contract, arrangement or understanding; or

an asset or a class of assets; or

a business or a class of businesses; or

a market or a class of markets; or

an industry or a class of industries; or

another acquisition, or a class of acquisitions.

subsection 921BA(1);

subsection 921BA(5) in so far as it relates to subsection 921BA(1).

meeting the education and training standard in subsection 921B(2); or

completing, on or before the following day, one or more courses determined by the Minister under subsection 1684E(1) to give the existing provider qualifications equivalent to that standard:

if the existing provider is a relevant provider on 1 January 2026—31 December 2025;

otherwise—the day occurring immediately before the day on which the existing provider first becomes a relevant provider after 1 January 2026.

was a relevant provider; and

had not met the education and training standard in subsection 921B(3), as amended by Schedule 1 to the amending Act.

paragraph 1684A(3)(b);

subparagraph 1684D(4)(a)(ii).

was made under that subsection; and

in force immediately before the commencement of this subsection.

an approved manner may be electronic communication; and

an approved form may be an electronic form.

the notice or application substantially complies with the approved manner or form; and

it is appropriate in the circumstances to treat the notice or application as being effective for the purposes of this Act.

the Secretary of the Social Services Department; or

the Secretary of the Treasury Department.