OBS_VALUE: <ul><li><a href=https://www.legislation.gov.au/Details/C2023C00046 target=_blank>Corporations Act 2001(Act No. 50 of 2001, Date of Assent: 28 June 2001, last amended on 5 April 2021)</a></li><li><a href=https://www.business.gov.au/Planning/Industry-information/Retail-and-wholesale-trade-industry target=_blank>Australian Government - Business, Planning, Industry Information(Retail & wholesale trade industry fact sheet, Last accessed in August 2022)</a></li></ul>