Section 78

The trustee‑manager of a registered business trust must, at least 14 days before the date of a general meeting of the unitholders of the registered business trust, send to all the unitholders entitled to receive notice of general meetings of the unitholders of the registered business trust a copy of every profit and loss account, balance sheet and cash flow statement of the registered business trust (including every document required under this Act to be attached thereto), which is duly audited and which is to be laid before the unitholders in general meeting, accompanied by —

The trustee‑manager of a registered business trust must, without charge and on a request made by any unitholder of the registered business trust (whether the unitholder is or is not entitled to have sent to the unitholder copies of the profit and loss accounts and balance sheets) to whom copies of the profit and loss account and balance sheet of the registered business trust (including every document required by this Act to be attached thereto) for the financial year immediately preceding the then current financial year have not been sent, provide to the unitholder such copies of the profit and loss account and balance sheet, together with a copy of the auditor’s report thereon.

Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.