Marcus and Stephen had been operating a successful partnership developing software for Australian freight and logistics firms. Eighteen months ago, they decided to form a limited company (IFAL Ltd) and list it on the ASX. As consideration for the licensing of their software to the listed company Marcus and Stephen received a substantial block of shares in IFAL. The company has been steadily expanding and at a recent board meeting the directors of IFAL Ltd were discussing raising $30 million to fund expansion of the business into Asia. The following fundraising options were discussed: 1. offering additional shares to existing shareholders 2. offering shares to past and present employees of the business 3. offering $30 million worth of shares to Northern Insurance Limited Your Task: 1. Advise the directors of IFAL Ltd the type of disclosure documents (if any) required to be prepared in accordance with the Corporations Act 2001 (Cth) in relation to the three proposed offers.