302. Definitions
In this Division—
“issue” includes circulate or distribute;
“notice” includes circular or advertisement;
“prospectus” includes, in relation to any company, any notice, prospectus, or other document that—
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(a) invites applications from the public, or invites offers from the public, to subscribe for or purchase; or
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(b) offers to the public for subscription or purchase, directly or through other persons,
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any shares or debentures of the company or any units of any such shares or debentures of the company.