COLLECTIONS FOR CHARITABLE PURPOSES ACT 1939 - SECT 15
COLLECTIONS FOR CHARITABLE PURPOSES ACT 1939 - SECT 15
15—Accounts, statements and audit
(1) If the holder of a
licence under this Act collects or receives money for a charitable purpose
during a financial year or other period specified in the licence (the
"statement period"), the holder of the licence must—
(a) keep
proper accounts relating to the money; and
(b)
after the end of the statement period, have the accounts audited by a person
who is authorised to audit the accounts of a prescribed association under
Part 4 Division 2 of the Associations Incorporation Act 1985 or is
approved by the Minister for the purposes of this section.
(2) The holder of a
licence under this Act must, at the time or times fixed in the licence,
provide to the Minister—
(a) a
copy of the audited accounts for the last ending statement period; and
(i)
the amount of money collected or received by the licensee
during the last ending statement period; and
(ii)
the costs associated with collection or receipt of the
money; and
(iii)
the manner in which the money has been dealt with; and
(iv)
any other information required by the Minister.
(3) The Minister may
at any time, by notice in writing to the holder of a licence, require the
holder of the licence to provide to the Minister, within a specified time, a
statement setting out specified information relating to money or property
collected or received by the holder of the licence for charitable purposes.
(5) If the holder of a
licence under this Act sells, or otherwise converts into money, any property
collected or received by the holder of the licence for a charitable purpose,
the money so obtained is, for the purposes of this section, money collected or
received by the holder of the licence for a charitable purpose.
(6) The Minister may
publish on a website maintained by the Minister any information provided by
the holder of a licence under this section and must publish—
(a) the
name of, and contact details for, any person who holds a licence under this
Act; and
(b) the
contents of any statement submitted to the Minister under
subsection (2)(b) or a summary of, or extract from, any such statement.
(7) The holder of a
licence who contravenes or fails to comply with a provision of this section is
guilty of an offence.
Maximum penalty: $8 000.
(7a) If a body
corporate is guilty of an offence against this section, each member of the
governing body of the body corporate is guilty of an offence and liable to the
same penalty as is prescribed for the principal offence if the prosecution
proves that—
(a) the
member knew, or ought reasonably to have known, that there was a significant
risk that such an offence would be committed; and
(b) the
member was in a position to influence the conduct of the body corporate in
relation to the commission of such an offence; and
(c) the
member failed to exercise due diligence to prevent the commission of the
offence.
(7b) If an
unincorporated body is guilty of an offence against this section, each member
of the unincorporated body is guilty of an offence and liable to the same
penalty as is prescribed for the principal offence if the prosecution proves
that—
(a) the
member knew, or ought reasonably to have known, that there was a significant
risk that such an offence would be committed; and
(b) the
member was in a position to influence the conduct of the body corporate in
relation to the commission of such an offence; and
(c) the
member failed to exercise due diligence to prevent the commission of the
offence.
(8) It is a defence to
a charge of an offence under this section other than an offence against
subsection (7a) or (7b) if the defendant proves that the offence
occurred without the defendant's knowledge or consent.
(9) If a Commonwealth
registered entity taken to hold a section 6 licence for the purposes of
this Act has, in respect of a particular period—
(a)
submitted to the Commonwealth Commissioner an information statement that the
entity is required to prepare under the Commonwealth Act and, if relevant, a
financial report together with any auditor's report or reviewer's report that
the entity is required to obtain under that Act; and
(b)
submitted to the Minister any other information required by the Minister,
the entity is exempt from the operation of subsections (1), (2)
and (7) in relation to that period.
(10) A document or
information required to be provided to the Minister under this section must be
provided in accordance with any requirements specified by the Minister
(including requirements as to the form and verification of the document or
information, or the time or manner in which it is to be provided).