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Annual Report 2016 121

Independence

In conducting our audit, we have complied with the independence requirements of the

Corporations

Act 2001

. We confirm that the independence declaration required by the

Corporations Act 2001

, which

has been given to the directors of Independence Group NL, would be in the same terms if given to the

directors as at the time of this auditor’s report.

Opinion

In our opinion:

(a) the financial report of Independence Group NL is in accordance with the

Corporations Act 2001

,

including:

(i) giving a true and fair view of the consolidated entity’s financial position as at 30 June 2016

and of its performance for the year ended on that date; and

(ii) complying with Australian Accounting Standards and the

Corporations Regulations 2001

; and

(b) the financial report also complies with

International Financial Reporting Standards

as disclosed in

page 66.

Report on the Remuneration Report

We have audited the Remuneration Report included in pages 44 to 58 of the directors’ report for the

year ended 30 June 2016. The directors of the company are responsible for the preparation and

presentation of the Remuneration Report in accordance with section 300A of the

Corporations Act

2001

. Our responsibility is to express an opinion on the Remuneration Report, based on our audit

conducted in accordance with Australian Auditing Standards.

Opinion

In our opinion, the Remuneration Report of Independence Group NL for the year ended 30 June 2016

complies with section 300A of the

Corporations Act 2001

.

BDO Audit (WA) Pty Ltd

Glyn O’Brien

Director

Perth, 30 August 2016