b"Ernst & YoungTel: +61 3 9288 8000Ernst & YoungTel: +61 3 9288 8000 8 Exhibition Street Fax: +61 3 8650 77778 Exhibition Street Fax: +61 3 8650 7777 MelbourneVIC3000Australiaey.com/auMelbourneVIC3000Australiaey.com/au GPO Box 67 MelbourneVIC3001GPO Box 67 MelbourneVIC3001Independent Auditor's Report to the Members of Uniting (Victoria and Auditors Independence Declaration to the Directors of UnitingTasmania) Limited (Victoria and Tasmania) Limited Report on the Financial Report In relation to our audit of the financial report of Uniting (Victoria and Tasmania) Limited for the financial year ended 30 June 2023, and in accordance with the requirements of Subdivision 60-C ofOpinion the Australian Charities and Not-for profits Commission Act 2012, to the best of my knowledge and belief, there have been:We have audited the financial report of Uniting (Victoria and Tasmania) Limited( the Company) and its subsidiaries (collectively the Group), which comprises the consolidated statement of financial position (a)No contraventions of the auditor independence requirements of any applicable code of professionalas at 30 June 2023, the consolidated statement of comprehensive income, consolidated statement of conduct; andchanges in equity and consolidated statement of cash flows for the year then ended, notes to the financial statements, including a summary of significant accounting policies, and the directors (b)No non-audit services provided that contravene any applicable code of professional conduct.declaration.This declaration is in respect of Uniting (Victoria and Tasmania) Limited and the entities it controlledIn our opinion, the accompanying financial report of the Group is in accordance with the Australian during the financial year.Charities and Not-for-Profits Commission Act 2012, including: (a)Giving a true and fair view of the consolidated financial position of the Group as at 30 June 2023 and of its consolidated 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 Regulations 2022. Ernst & Young Basis for OpinionWe 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 Group 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 Paul Goweraudit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in Partneraccordance with the Code.Melbourne 4 October 2023We 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 LimitedA member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards LegislationLiability limited by a scheme approved under Professional Standards Legislation 40 Uniting Vic.Tas and Uniting Housing Annual Report Uniting Vic.Tas and Uniting Housing Annual Report 41"