Bankruptcy Act 1966
(a) set out the ground or each of the grounds of objection, being a ground or grounds set out in subsection 149D(1) but not being a ground or grounds of a previous objection to the discharge that was cancelled; and
(b) refer to the evidence or other material that, in the opinion of the trustee, establishes that ground or each of those grounds; and
(c) state the reasons of the trustee for objecting to the discharge on that ground or those grounds.
Paragraph (1)(c) does not apply to a ground specified in paragraph 149D(1) (ab), (d), (da), (e), (f), (g), (h), (ha), (ia), (k) or (ma).
A notice of objection is not invalid merely because it does not state the ground or grounds of objection precisely as set out in subsection 149D(1) provided that the ground or grounds can reasonably be identified from the terms of the notice.