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Corporations Act. Australia
Читать онлайн.Название Corporations Act
Год выпуска 0
isbn 9785392086429
Автор произведения Australia
Жанр Юриспруденция, право
Издательство Проспект
(a) the person is appointed as an individual auditor of the company or scheme for that financial year and:
(i) acts as an auditor for the company or scheme for that financial year; or
(ii) prepares an audit report for the company or the scheme in relation to a financial report of the company or scheme for that financial year or for a half‑year falling within that financial year; or
(b) a firm or company is appointed as an auditor of the company or scheme for that financial year and the person:
(i) is a registered company auditor; and
(ii) acts, on behalf of the firm or company, as a lead auditor, or review auditor, in relation to an audit of the company or scheme for that financial year or for a half‑year falling within that financial year.
pooling determination means a determination under subsection 571(1).
pooling order means an order under subsection 579E(1).
positive solvency resolution means a resolution by the directors of a company that, in their opinion, there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.
possession has a meaning affected by section 86.
power includes an authority.
PPSA retention of title property (short for Personal Property Security Act retention of title property) has the meaning given by section 51F.
PPSA security interest (short for Personal Property Security Act security interest) has the meaning given by section 51.
premises includes:
(a) a structure, building, aircraft, vehicle or vessel; and
(b) any land or place (whether enclosed or built on or not); and
(c) a part of a structure, building, aircraft, vehicle or vessel or of such a place.
prescribed derivative trade repository, when used in a provision outside Chapter 7, has the same meaning as it has in Chapter 7.
prescribed financial market means a financial market that is prescribed by regulations made for the purposes of this definition.
printed includes type‑written, lithographed or reproduced by any mechanical means.
procure includes cause.
Product Disclosure Statement, when used in a provision outside Chapter 7, has the same meaning as it has in Chapter 7.
Note: For the effect of the lodgment of a Replacement Product Disclosure Statement, see section 1014J.
professional accounting body has the same meaning as in the ASIC Act.
professional employee of an individual auditor, audit firm or audit company means an employee of the auditor, firm or company who participates in the conduct of the audits on behalf of the auditor, firm or company and, in the course of doing so, exercises professional judgment in relation to the application of or compliance with:
(a) accounting standards; or
(b) auditing standards; or
(c) the provisions of this Act dealing with financial reporting and the conduct of audits.
professional investor means a person in relation to whom one or more of the following paragraphs apply:
(a) the person is a financial services licensee;
(b) the person is a body regulated by APRA, other than a trustee of any of the following (within the meaning of the Superannuation Industry (Supervision) Act 1993):
(i) a superannuation fund;
(ii) an approved deposit fund;
(iii) a pooled superannuation trust;
(iv) a public sector superannuation scheme;
(c) the person is a body registered under the Financial Corporations Act 1974;
(d) the person is the trustee of:
(i) a superannuation fund; or
(ii) an approved deposit fund; or
(iii) a pooled superannuation trust; or
(iv) a public sector superannuation scheme;
within the meaning of the Superannuation Industry (Supervision) Act 1993 and the fund, trust or scheme has net assets of at least $10 million;
(e) the person controls at least $10 million (including any amount held by an associate or under a trust that the person manages);
(f) the person is a listed entity, or a related body corporate of a listed entity;
(g) the person is an exempt public authority;
(h) the person is a body corporate, or an unincorporated body, that:
(i) carries on a business of investment in financial products, interests in land or other investments; and
(ii) for those purposes, invests funds received (directly or indirectly) following an offer or invitation to the public, within the meaning of section 82, the terms of which provided for the funds subscribed to be invested for those purposes;
(i) the person is a foreign entity that, if established or incorporated in Australia, would be covered by one of the preceding paragraphs.
professional member of an audit team has the meaning given by section 324AE.
profile statement means a profile statement that is lodged with ASIC.
property means any legal or equitable estate or interest (whether present or future and whether vested or contingent) in real or personal property of any description and includes a thing in action, and:
(a) in Part 5.3A (administration) — has a meaning affected by section 435B; and
(b) in Part 5.4B (winding up in insolvency or by the Court) — has a meaning affected by section 465; and
(c) in Part 5.5 (voluntary winding up) — has a meaning affected by section 489F; and
(d) in Part 5.6 (winding up generally) — has a meaning affected by section 513AA; and
(e) in Part 5.7B (recovering property or compensation for creditors of insolvent company) — has a meaning affected by section 588C; and
(f) in Part 5.8 (offences relating to external administration) — has a meaning affected by subsection 589(5); and
(g) in Part 5A.1 (deregistration, and transfer of registration, of companies) — has a meaning affected by section 601; and
(h) in Part 5B.2 (registrable bodies) — has a meaning affected by section 601C.
Note: A reference in this Act to the property of a corporation does not include a reference to any PPSA retention of title property of the corporation, unless provided otherwise expressly or by necessary implication (see section 51F). The sections mentioned in paragraphs (a) to (h) extend references to property of a corporation in Parts of this Act to PPSA retention of title property (or to certain PPSA retention of title property).
proportional takeover approval provisions, in relation to a company, means provisions of the kind referred to in subsection 648D(1) that are contained in, or that it is proposed to insert in, the constitution of the company.
proportional takeover bid means an off‑market bid for a specified proportion of the securities