There are actually tax benefits for a transaction like this...

There are actually tax benefits for a transaction like this which may be of interest to the involved parties, also it is common for companies to go into a TH as time is required for due diligence, in fact it is an ASX requirement, rule 17.1

SmartTRANS books are audited by RSM refer to annual statement page 15

Maybe you need to study the corporation act 2001.

To you defence, I too noticed 1.5 hour difference between the ANn from and SmartTRANS and the follow up correspondence from ASX, this happened likely because ASX is at sleep at the help. Not tge first time this happens, even additional timeouts can follow.