Northern Territory Consolidated Acts Northern Territory Consolidated ActsIn this Act:
"accountants body" means CPA Australia, the Institute of Chartered Accountants in Australia or the Institute of Public Accountants.
"accounting records" includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry, books and records which record the documents necessary to explain the methods and calculations by which accounts are made up.
"accounts", in relation to an incorporated association, means:
(a) a combination of:
(i) an account of receipts and payments recording the total receipts and payments based on the cash method of accounting; and
(ii) a statement of assets and liabilities; or
(b) a combination of:
(i) an account of income and expenditure recording the total income and expenditure based on the accrual method of accounting; and
(ii) a balance sheet;
together with the statements, reports and notes, other than an auditor's report, attached to and intended to be read with the account, statement or balance sheet.
"affairs", of an incorporated association, include a trust relating to the association.
"approved form" means a form approved by the Commissioner for use under this Act.
"association" means:
(a) an association, society, institution or body formed or carried on for:
(i) a religious, educational, benevolent or charitable purpose; or
(ii) the purpose of providing medical treatment or attention; or
(iii) the purpose of promoting or encouraging literature, science, art or a cultural activity; or
(iv) the purpose of recreation or amusement; or
(v) the purpose of beautifying or improving a community centre;
being an association, society, institution or body the activities of which are carried on in whole or in part in the Territory; or
(b) another association, society, institution or body certified in writing by the Minister to be an association for this Act; or
(c) a trading association.
"books" includes a register or other record of information and accounts or accounting records, however compiled, recorded or stored and any other document.
"Commissioner" means the Commissioner of Consumer Affairs within the meaning of the Consumer Affairs and Fair Trading Act .
"committee", for an association, means:
(a) the committee (however described or comprised) established under the constitution of the association; or
(b) the person having the management of the affairs of the association.
"council" means a council constituted under the Local Government Act .
"contravene" includes fail to comply with.
"disqualified person" means a person for whom a declaration under section 40 is in force.
"financial year", in relation to an incorporated association, means:
(a) in the case of an incorporated association whose constitution fixes a period ending on a specified day as the association's financial year:
(i) if the period is fixed or varied at incorporation or during the first financial year of the association – the period not exceeding 18 months commencing on the date of incorporation and ending on the day specified; or
(ii) if the period is fixed or varied during a subsequent financial year – the period not exceeding 12 months commencing at the end of the last preceding financial year and ending on the day specified; or
(iii) each succeeding period of 12 months ending on the day specified; or
(b) in the case of an incorporated association whose constitution does not fix a period as the association's financial year:
(i) the period commencing on the date of incorporation and ending on the next succeeding 30 June; and
(ii) each succeeding period of 12 months ending on 30 June.
"gross receipts", in relation to an incorporated association, means the total amount of the receipts of the association including a grant or subsidy paid to or on behalf of the association by or on behalf of the Commonwealth or the Territory, or a council, but does not include money received by the association:
(a) by way of a membership fee, subscription, levy or other fee, if any, paid by a member; or
(b) as a bequest; or
(c) from the sale of any of the association's assets that had not been originally purchased by the association for the purpose of resale.
"incorporated association" means an association incorporated under this Act.
"incorporated trading association" means a trading association incorporated under this Act.
"member", in relation to an incorporated association, means a person who or body that, under the association's constitution, is a member of the association.
"officer", in relation to an incorporated association, means:
(a) a person who:
(i) occupies or acts in a position of:
(A) a member of the committee of the association; or
(B) the secretary, treasurer or public officer of the association; or
(ii) is concerned, or takes part, in the management of the affairs of the association;
by whatever name called and whether or not validly appointed to occupy, or duly authorised to act in, the position; or
(b) the holder of another office established by the constitution of the association (except a patron or the holder of some other honorary office that confers no right to participate in the management of the affairs of the association); or
(c) a person in accordance with whose directions or instructions the committee is accustomed to act.
"prescribed property" means property that was acquired from, or using funds obtained under a grant from, the Territory or the Commonwealth, and includes an interest, whether legal or equitable, in such property, but does not include:
(a) property acquired from the Territory or Commonwealth for full consideration using funds that were not, directly or indirectly, obtained under a grant from the Territory or Commonwealth; or
(b) an item of personal property that has a total value of not more than the prescribed amount.
"public officer", in relation to an incorporated association, means the public officer of the association holding office under section 27.
"statutory manager" means a statutory manager appointed under section 78 to administer the affairs of an incorporated association.
tier 1 incorporated association means an incorporated association other than a tier 2 or tier 3 incorporated association.
tier 2 incorporated association has the meaning given by section 47.
tier 3 incorporated association has the meaning given by section 48.
"trading association" means an association, society, institution or body formed or carried on for the purpose of trading or securing pecuniary profit to its members.