(1) Section 2, heading--
omit, insert--
(2) Section 2--
insert--
'qualified person means--
(a) a member of CPA Australia who is entitled to use the letters 'CPA' or 'FCPA'; or
(b) a member of The Institute of Chartered Accountants in Australia who is entitled to use the letters 'CA' or 'FCA'; or
(c) a member of the National Institute of Accountants who is entitled to use the letters 'MNIA', 'FNIA', 'PNA' or 'FPNA'.'.