New South Wales Consolidated Acts

ASSOCIATIONS INCORPORATION ACT 1984 - SECT 27

27 Lodgment of statement regarding accounts

(1) The public officer of an incorporated association shall, within 1 month after the date of each annual general meeting of the association, lodge with the Director-General in an approved form, verified as prescribed, a statement:

(a) containing the particulars referred to in section 26 (6) and such other particulars as may be prescribed,

(b) accompanied by a certificate signed by 2 members of the committee of the incorporated association authorised by resolution of the committee to the effect that the statement has been submitted to the members at an annual general meeting of the incorporated association,

(c) accompanied by a copy of the terms of any resolution passed at that meeting concerning that statement, and

(d) accompanied by the prescribed fee.

Maximum penalty: 2 penalty units.

(1A) The Director-General may, at any time, insert in a form approved for the purposes of the statement referred to in subsection (1), such details relating to an incorporated association as are known to the Director-General, and may provide the partially-completed form (or part of the form) to the association concerned.

(1B) The public officer of an incorporated association provided with such a form does not meet the requirements of subsection (1) if the public officer does not cause the form to be completed in full (with details that were inserted by the Director-General corrected if necessary and further matter added if part only of the form was provided) and duly lodged in accordance with this section.

(2) The Director-General may, on the application (accompanied by the prescribed fee) of the public officer of an incorporated association, if the Director-General thinks fit, extend or further extend the period for lodging a statement under subsection (1).

(3) An application for an extension under subsection (2) may be made, and the power of the Director-General under that subsection may be exercised, notwithstanding that the period referred to in subsection (1) has expired.

(4) The Director-General may, by notice in writing given to an incorporated association, exempt the public officer of the association either generally or in relation to a specified year from compliance with the provisions of subsection (1) in relation to the association and may, by notice in writing given to an incorporated association, revoke any general exemption given under this subsection to the public officer of the association.

(5) Two or more different fees may be prescribed under subsection (2), depending on how long after the relevant annual general meeting the application for an extension or further extension under that subsection is made. The fee prescribed may not exceed an amount equal to 2 penalty units.

(6) The Director-General may waive or remit payment of the whole or any part of a fee required to accompany a statement or application under this section.