Subdivision B of Division 3 of Part 2M.4 applies in relation to a retail CCIV as if:
(a) references in the table in subsection 324CH(1) to the audited body included references to the corporate director of the CCIV; and
(b) references in subsection 324CH(3) and sections 324CI, 324CJ and 324CK to a listed entity do not include references to a CCIV that is a listed company.