Australian Capital Territory Consolidated Acts

ASSOCIATIONS INCORPORATION ACT 1991 - SECT 79

    (1)     Subject to this section, an incorporated association must, within the period of 6 months beginning at the end of each financial year of the association, lodge with the registrar-general—

        (a)     a statement of particulars relating to the association in the form approved under section 126 (Approved forms) for this section; and

        (b)     an audited statement of the association's accounts; and

        (c)     a copy of the auditor's report in relation to those accounts; and

        (d)     any prescribed documents; and

        (e)     a statement by 2 members of the committee of the association certifying whether the provisions of this Act that apply to the association in relation to that year in relation to—

              (i)     the preparation of the annual statement of the association's accounts; and

              (ii)     the auditing of the accounts and the presentation of the audited statement of accounts at the annual general meeting of the association;

have been complied with.

Maximum penalty: 2 penalty units.

    (2)     The registrar-general may, in any year, serve on an incorporated association a partly completed annual return in which the registrar-general has set out particulars in relation to the association on the basis of information previously received by the registrar-general.

    (3)     If, under subsection (2), the registrar-general serves a partly completed annual return on an incorporated association, the association may—

        (a)     delete any incorrect particulars appearing in the return and substitute correct particulars of the matters to which the incorrect particulars related; and

        (b)     complete the return and lodge it with the registrar-general accompanied by the documents referred to in subsection (1) (b), (c) and (d).

    (4)     If an incorporated association lodges an annual return in accordance with subsection (3), the association is taken to have set out in the return any particulars included in the return that have not been deleted from the return.

    (5)     If—

        (a)     the registrar-general serves a partly completed annual return on an incorporated association under subsection (2); and

        (b)     the association lodges the completed return in accordance with subsection (3) (b) within the period of 6 months after the end of the most recently completed financial year of the association;

the association is taken to have complied with subsection (1) in respect of that financial year.