Auditor’s independence declaration  Rounding of amounts Environmental regulations Non-audit services  The Consolidated Entity has policies and procedures in place  that are designed to ensure that, where operations are  subject to any particular and significant environmental  regulation under a law of the Commonwealth or of a State or  Territory, those obligations are identified and appropriately  addressed.  The Voting Directors have determined that there has not  been any material breach of those obligations during the  financial year.  Fees paid or payable to the auditor of the Consolidated  Entity, PwC, for non-audit services during the period ended  31 March 2014 total $A6,130,000. Further details of  amounts paid or payable to PwC and its related practices  are disclosed in Note 42 - Audit and other services provided  by PwC.  The Voting Directors are satisfied that the provision of non- audit services did not compromise the auditor independence  requirements of the Act for the following reasons:  A copy of the auditor’s independence declaration as  required under section 307C of the Act, is set out in the  Directors’ Report Schedule 2 following this report.  In accordance with Australian Securities & Investments  Commission Class Order 98/100 (as amended), amounts  in the full Directors' Report and Financial Report have been  rounded off to the nearest million dollars unless otherwise  indicated.  This report is made in accordance with a resolution of the  Voting Directors.  Consistent with the advice of the BAC, the Voting Directors  are satisfied that the provision of non-audit services during  the year by the auditor and its related practices is compatible  with the general standard of independence for auditors  imposed by the Act.  Sydney 2 May 2014  $_{}$  The operation of the Consolidated Entity’s Auditor Independence Policy, which is discussed in the  Corporate Governance Statement, restricts the external  auditor from providing non-audit services under which  the auditor assumes the role of management, becomes  an advocate for the Consolidated Entity, or audits its  own professional expertise. The policy also provides that  significant permissible non-audit assignments awarded  to the external auditor must be approved in advance by  the Board Audit Committee (BAC) or the BAC Chairman,  as appropriate.  $_{}$  The BAC has reviewed a summary of non-audit services  provided by PwC, including details of the amounts paid  or payable to PwC for non-audit services, and has  provided written advice to the Board of Directors.  87  H Kevin McCann AM  Independent Director and Chairman  Nicholas Moore  Managing Director and Chief Executive Officer 