b"Ernst & Young Tel: +61 3 9288 80008 Exhibition StreetFax: +61 3 8650 7777MelbourneVIC3000Australia ey.com/auGPO Box 67 MelbourneVIC3001Independent Auditor's Report to the Members of Uniting (Victoria and Tasmania) Limited Report on the Financial Report Opinion We have audited the financial report of Uniting (Victoria and Tasmania) Limited( the Company), which comprises the statement of financial position as at 30 June 2021, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes to the financial statements, including a summary of significant accounting policies, and the directors declaration. In our opinion, the accompanying financial report of the Company is in accordance with the Australian Charities and Not-for-Profits Commission Act 2012, including: a) giving a true and fair view of the Companys financial position as at 30 June 2021 and of its financial performance for the year ended on that date; and b) complying with Australian Accounting Standards and the Australian Charities and Not-for-Profits Commission Regulation 2013. Basis for Opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Company in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Boards APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Information Other than the Financial Report and Auditors Report Thereon The directors are responsible for the other information. The other information is the directors report accompanying the financial report. Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated.If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. A member firm of Ernst & Young Global LimitedPage10 Liability limited by a scheme approved under Professional Standards Legislation Uniting Vic.Tas Annual Report 2020-2021 55"