b"Tel: +61 3 9603 1700Collins Square, Tower Four Tel: +61 3 9603 1700Collins Square, Tower FourFax: +61 3 9602 3870Level 18, 727 Collins Street Fax: +61 3 9602 3870Level 18, 727 Collins Streetwww.bdo.com.auMelbourne VIC 3008www.bdo.com.auMelbourne VIC 3008 GPO Box 5099 Melbourne VIC 3001GPO Box 5099 Melbourne VIC 3001 AustraliaAustralia INDEPENDENT AUDITOR'S REPORT To the members of Uniting (Victoria and Tasmania) LimitedReport on the Audit of the Financial ReportDECLARATION OF INDEPENDENCE BY ELIZABETH BLUNT TO THE DIRECTORS OF UNITING (VICTORIAOpinionAND TASMANIA) LIMITEDWe have audited the financial report of Uniting (Victoria and Tasmania) Limited (the registered entity) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 2024, the consolidated statement of profit or loss and other comprehensive income, the As lead auditor of Uniting (Victoria and Tasmania) Limited for the year ended 30 June 2024, I declareconsolidated statement of changes in equity and the consolidated statement of cash flows for the year that, to the best of my knowledge and belief, there have been:then ended, and notes to the financial report, including material accounting policy information, and 1.No contraventions of the auditor independence requirements of section 60-40 of the Australianthe directors declaration. Charities and Not-for-profits Commission Act 2012 in relation to the audit; andIn our opinion the accompanying financial report of Uniting (Victoria and Tasmania) Limited, is in 2.No contraventions of any applicable code of professional conduct in relation to the audit.accordance with Division 60 of the Australian Charities and Not-for-profits Commission Act 2012, including:This declaration is in respect of Uniting (Victoria and Tasmania) Limited and the entities it controlled(i)Giving a true and fair view of the Groups financial position as at 30 June 2024 and of its during the period.financial performance for the year then ended; and(ii)Complying with Australian Accounting Standards and Division 60 of the Australian Charities and Not-for-profits Commission Regulations 2022.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 Elizabeth BluntReport section of our report.We are independent of the Group in accordance with the auditor Directorindependence requirements of the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) and 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 BDO Audit Pty Ltdare relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical Melbourne, 2 October 2024 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.Other MatterThe financial report of Uniting (Victoria and Tasmania) Limited, for the year ended 30 June 2023, was audited by another auditor who expressed an unmodified opinion on that report on 4 October 2023. Other informationThose charged with governance are responsible for the other information. The other information obtained at the date of this auditors report is information included in the directors report, but does not include the financial report and our auditors report thereon.Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of BDOBDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of BDO Australia Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit Pty Ltd and BDO Australia Ltd are members ofAustralia Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit Pty Ltd and BDO Australia Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent memberBDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation.firms. Liability limited by a scheme approved under Professional Standards Legislation. 44 Uniting Vic.Tas and Uniting Housing Annual Report Uniting Vic.Tas and Uniting Housing Annual Report 45"