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ASSOCIATIONS INCORPORATION ACT 1991 - SECT 79 Registrar-general's power to require statements and reports

ASSOCIATIONS INCORPORATION ACT 1991 - SECT 79

Registrar-general's power to require statements and reports

    (1)     The registrar-general may, by written notice, require an incorporated association to lodge with the registrar-general any of the following documents of the incorporated association, in relation to a financial year that ended within the last 7 years:

        (a)     a statement of the association's accounts prepared under section 72;

        (b)     a copy of a reviewer's report under section 75;

        (c)     a copy of an auditor's report under section 75 or section 76;

        (d)     a compliance statement;

        (e)     a prescribed document.

    (2)     An association must lodge any documents requested within 2 weeks after the date of the notice, or any longer period allowed by the registrar-general.

    (3)     An incorporated association commits an offence if it does not comply with the notice.

Maximum penalty: 2 penalty units.

    (4)     In this section:

"compliance statement" means a statement signed by 2 members of the committee of the association certifying whether the provisions of this Act that apply to the association in relation to the financial year have, to the best of the members' knowledge at the time of lodging the statement, been complied with for—

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

              (ii)     the reviewing or auditing of the accounts and the presentation of the required statement at the annual general meeting.