Victorian Consolidated Legislation

Associations Incorporation Act 1981 - SECT 3

Definitions

3. Definitions



(1) In this Act, unless inconsistent with the context or subject-matter-

accounting records include-

   (a)  invoices, receipts, orders for the payment of money, bills of
        exchange, cheques, promissory notes, vouchers and other documents of
        prime entry; and

   (b)  documents and records that record those entries; and

   (c)  any working papers and other documents that are necessary to explain
        the methods and calculations by which accounts are made up;

accounts 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 any statements, reports and notes,
        other than auditors' reports, that are attached to and intended to be
        read with the account, statement or balance sheet, as the case may be;

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association means an association, society, club, institution or body formed or
carried on for any lawful purpose and that has not less than five members;

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committee in relation to an association or incorporated association means the
committee of, or other body having the management of, the association or
incorporated association; Council has the same meaning as it has in
section 3(1) of the Local Government Act 1989;

CPA Australia means CPA Australia A.C.N. 008 392 452;





financial year in relation to an incorporated association means-

   (a)  a period of twelve months, or such other period (whether longer or
        shorter than twelve months) not exceeding eighteen months as the
        incorporated association resolves, commencing on the date of
        incorporation of the association; and

   (b)  each period of twelve months, or such other period (whether longer or
        shorter than twelve months) not exceeding eighteen months as the
        incorporated association resolves, commencing at the expiration of the
        previous financial year of the incorporated association;

incorporated association means an association that is incorporated under this
Act;

inspector means an inspector appointed under the Fair Trading Act 1999;

land includes an estate or interest in land;

machine copy, in relation to a document, means a copy made of the document by
any machine in which or process by which an image of the contents of the
document is reproduced from surface contact with the document or by the use of
photo-sensitive material other than transparent photographic film;

model rules means the rules prescribed under section 54; personal information
has the same meaning as in section 3 of the Information Privacy Act 2000;

prescribed means prescribed by this Act or the regulations;

prescribed association means an incorporated association-

   (a)  that has gross receipts in that association's previous financial year
        in excess of $200 000 or such other amount as is prescribed by
        regulation; or

   (b)  that has gross assets in excess of $500 000 or such other amount as is
        prescribed by regulation; or

   (c)  that is prescribed or of a class prescribed by regulation;

property includes real and personal property and any estate or interest in any
real or personal property;

public officer in relation to an incorporated association means the person who
is for the time being the public officer of the incorporated association under
Part V; Registrar means the body corporate established under section 38;

relevant documents means records or other documents, however compiled,
recorded or stored, that relate to the incorporation and management of an
incorporated association, including membership records, accounts, accounting
records and documents relating to transactions, dealings, business or property
of the association;

reproduction in relation to a document, means a machine copy of the document
or a print made from a negative of the document or an electronic copy of the
document;

special resolution means a resolution of an incorporated association passed in
accordance with section 29;

transparency in relation to a document, means-

   (a)  a developed negative or positive photograph of that document (in this
        definition referred to as an original photograph) made, on a
        transparent base, by means of light reflected from, or transmitted
        through, the document;

   (b)  a copy of an original photograph made by the use of photo-sensitive
        material (being photo-sensitive material on a transparent base) placed
        in surface contact with the original photograph; or

   (c)  any one of a series of copies of an original photograph, the first of
        the series being made by the use of photo-sensitive material (being
        photo-sensitive material on a transparent base) placed in surface
        contact with a copy referred to in paragraph (b), and each succeeding
        copy in the series being made, in the same manner, from any preceding
        copy in the series;

Tribunal means Victorian Civil and Administrative Tribunal established by the
Victorian Civil and Administrative Tribunal Act 1998.



(2) For the purpose of this Act, an association or incorporated association
shall not be deemed to trade or to secure pecuniary profit for its members or
to be formed or carried on for the purpose of trading or securing pecuniary
profit for its members by reason only of any one or more of the following
circumstances-

   (a)  that the association or incorporated association itself makes a
        pecuniary profit, unless that profit or any part of it is divided
        among or received by the members or some of them;

   (b)  that the association or incorporated association buys or sells or
        deals in or provides goods or services where those transactions are
        ancillary to the principal purpose of the association or incorporated
        association and, where the transactions are with the public, the
        transactions-

   (i)  are not substantial in number or value in relation to the other
        activities of the association or incorporated association; or

   (ii) consist of admission fees to displays, exhibitions, contests, sporting
        fixtures or other occasions organized for the promotion of the
        purposes of the association or incorporated association;

   (c)  that the association or incorporated association is established for
        the protection or regulation of a trade, business, industry or calling
        in which the members are engaged or interested, if the association or
        incorporated association itself does not engage or take part in, or in
        any part or branch of, any such trade, business, industry or calling;

   (d)  that the members of the association or incorporated association are
        entitled to divide its assets among them on its dissolution;

   (e)  that any member of the association or incorporated association derives
        pecuniary benefit from the association by way of bona fide payment of
        remuneration;

   (f)  that any member of the association or incorporated association derives
        from it any pecuniary benefit to which he would be entitled if he were
        not a member of the association or incorporated association;

   (g)  that the members of the association or incorporated association
        compete for trophies or prizes in contests directly related to the
        purposes of the association or incorporated association;

   (h)  that the members of the association or incorporated association derive
        pecuniary profit through enjoyment of facilities or services provided
        by the association for social, recreational, educational or other like
        purposes; or

        (i)    that the incorporated association makes any payment of
               pecuniary profit to a member being another incorporated
               association having the same or similar purpose as the first
               incorporated association.

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