Clause 36

The trustee‑manager of a registered business trust must send a copy of the financial statements or, in the case of a parent business trust, a copy of the consolidated financial statements and balance sheet (including every document required by law to be attached thereto), which is duly audited and which is to be laid before the unitholders of a registered business trust in their general meeting, accompanied by —

a copy of the auditor’s report thereon; and

the financial statements of the trustee‑manager prepared in accordance with section 201 of the Companies Act 1967,to all persons entitled to receive notice of general meetings of the registered business trust, unless subsection (2) applies, not less than 14 days before the date of the meeting.(2) The financial statements, or consolidated financial statements, balance sheet and documents mentioned in subsection (1) may be sent less than 14 days before the date of the general meeting as required under that subsection if all the persons entitled to receive notice of general meetings of the unitholders of the registered business trust so agree.(3) The trustee‑manager of a registered business trust must provide without charge a copy of the last financial statements, or last consolidated financial statements and last balance sheet (including every document required by this Act to be attached thereto) together with a copy of the auditor’s report thereon, to —

any unitholder of a registered business trust (whether or not entitled to have sent to the unitholder copies of the financial statements, or consolidated financial statements and balance sheet) to whom copies have not been sent; and

any holder of a debenture,on a request being made by the unitholder or debenture holder to the trustee‑manager.(4) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (3) shall, unless it is proved that the unitholder or holder of a debenture in question has already made a request for and been provided with a copy of the financial statements, or consolidated financial statements and balance sheet, and all documents mentioned in subsection (1) or (3), 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.”.