text: Independence 
  In conducting our audit, we have complied with the independence requirements of the*Corporations*
  *Act 2001*. 
  
  Auditor’s opinion 
  In our opinion: 
  
  (a) 
   the financial report of Kingsgate Consolidated Limited 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 2013 
  and of its performance for the year ended on that date; and 
  
  (ii) 
   complying with Australian Accounting Standards (including the Australian Accounting 
  Interpretations) and the*Corporations Regulations 2001*. 
  
  (b) 
   the financial report and notes also comply with International Financial Reporting Standards as 
  disclosed in Note 1. 
  
  Report on the Remuneration Report 
  
  We have audited the remuneration report included in pages 49 to 60 of the directors’ report for the 
  year ended 30 June 2013. 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. 