(1) The following information must be contained in section 4 of the offer document:
(a) a description of the cooling off rights contained in section 738ZD of the Act;
(b) a description of the effect of subsection 738ZA(5) of the Act (responsible intermediary for CSF offer to provide communication facility).
(2) To the extent that any of the following provisions apply to the offering company, section 4 of the offer document must also contain a description of the effect of those provisions:
(aa) subsection 301(2) of the Act (about when financial reports have to be audited);
(a) subsection 301(5) of the Act (about financial accounts not required to be audited for up to 5 years);
(b) subsections 250N(5) and (6) of the Act (about company not required to hold an AGM for up to 5 years);
(c) subsections 314(1AF) and (2A) of the Act (about annual financial reporting to members and making the reports accessible online);
(d) item 19A of the table in section 611 of the Act (about the exception to the prohibition on acquiring relevant interests in voting shares);
(e) section 738ZK of the Act (about Chapter 2E of the Act applying to proprietary companies that have one or more CSF shareholders).
Note: The provisions mentioned in paragraph (2)(a) or (b) only apply to an offering company covered under section 738ZI of the Act.