negative net asset position, page-95

Selmax,
If you are posting your accountant's opinion, remove anything that may identify you or your accountant.

Do remember that the ATO do not care whether it is the Tax payer or the Tax Payer's accountant's fault if a tax return is wrong (that is wrong in the ATO's opinion). The Tax payer still bear the responsibility for the accuracy of the tax return.

Also keep a copy of the Accountant's opinion, just in case it is wrong. Normaly the ATO will not slap a penalty surcharge for any tax that may be due if one relied on professional advice.