Associations Incorporation Amendment Regulation (No. 1) 1993 (Qld)

Queensland Subordinate Legislation 1993 No. 331 Associations Incorporation Act 1981 ASSOCIATIONS INCORPORATION AMENDMENT REGULATION (No. 1) 1993 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Amended regulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Replacement of ss.2–22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Application for incorporation (s.9 of the Act) . . . . . . . . . . . . . . . . . . 4 6 Certificate of incorporation (ss.12, 17 and 20 of the Act) . . . . . . . . 4 7 Register of incorporated associations . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 Register of refused associations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 9 Change of name (s.17 of the Act) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 10 Amalgamation of incorporated associations . . . . . . . . . . . . . . . . . . . 5 11 Vesting of property in incorporated association . . . . . . . . . . . . . . . . 5 12 Mandatory rules (s.26 of the Act) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 13 Model rules (s.27 of the Act) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 14 Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 15 Incorporated association must operate an account . . . . . . . . . . . . . . 6 16 Incorporated association must keep specified records . . . . . . . . . . . 6 17 Accounting requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

2 Associations Incorporation Amendment (No. 1) No. 331, 1993 18 Return to accompany audited statement . . . . . . . . . . . . . . . . . . . . . . 9 19 Cancellation of incorporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 20 Responsibility of member of management committee . . . . . . . . . . . . 9 21 Offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 22 Inspection of copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 5 Omission of Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 6 Renumbering of Schedules 2, 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 7 Amendment of Schedule 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

3 Associations Incorporation Amendment (No. 1) No. 331, 1993 ˙ Short title 1. This regulation may be cited as the Associations Incorporation Amendment Regulation (No. 1) 1993 . ˙ Commencement 2. This regulation commences on 1 September 1993. ˙ Amended regulation 3. The Associations Incorporation Regulation 1982 is amended as set out in this regulation. ˙ Replacement of ss.2–22 4. Sections 2 to 22— omit, insert— ˙ ‘Definitions ‘2. In this regulation— “approved” means approved by the chief executive; “chief executive” means the chief executive of the department. ˙ ‘Forms ‘3.(1) If a provision of the Act or this regulation requires or permits a person to give a form in the prescribed form or approved form— (a) the chief executive must approve a form for the purpose of the provision; and (b) the form approved under paragraph (a) is the prescribed form or approved form for the purpose. ‘(2) A person may ask the chief executive for a document setting out an approved form. ‘(3) The chief executive must promptly comply with a request under subsection (2).

4 Associations Incorporation Amendment (No. 1) No. 331, 1993 ˙ ‘Fees ‘4.(1) The fees set out in Schedule 1 are the fees payable for the purposes of the Act. ‘(2) If the chief executive considers that the appropriate circumstances exist, the chief executive may waive all or part of the late lodgement fee. ˙ ‘Application for incorporation (s.9 of the Act) ‘5. An application for the incorporation of an association must— (a) be made in the approved form; and (b) be accompanied by the fee set out in Schedule 1. ˙ ‘Certificate of incorporation (ss.12, 17 and 20 of the Act) ‘6. A certificate of incorporation issued under the Act must be in the approved form. ˙ ‘Register of incorporated associations ‘7. If the chief executive grants an application for incorporation, the chief executive must register the following information in a register of incorporated associations— (a) the name of the association; (b) the day the grant was made; (c) any conditions imposed by the chief executive. ˙ ‘Register of refused associations ‘8. The chief executive must keep a register of all associations that are refused incorporation. ˙ ‘Change of name (s.17 of the Act) ‘9.(1) An application by an incorporated association for approval to change its name must—

5 Associations Incorporation Amendment (No. 1) No. 331, 1993 (a) be made in the approved form; and (b) be accompanied by the fee set out in Schedule 1. ‘(2) If— (a) the chief executive approves the change of name; and (b) the old certificate of incorporation required to be returned under section 17(4) of the Act is lost or destroyed; then, before the chief executive issues a fresh certificate of incorporation in the new name, the secretary of the incorporated association must give the chief executive a statutory declaration verifying the loss or destruction. ˙ ‘Amalgamation of incorporated associations ‘10.(1) A notice under section 20(2) of the Act must— (a) be in the approved form; and (b) be accompanied by the fee set out in Schedule 1. ‘(2) If an old certificate of incorporation required to be returned under section 20(4) of the Act is lost or destroyed, then, before the chief executive issues a certificate of incorporation for the incorporated association to be created by the amalgamation, the secretary of the incorporated association to which the lost or destroyed certificate related must give to the chief executive a statutory declaration verifying the loss or destruction. ˙ ‘Vesting of property in incorporated association ‘11. The following documents must be in the approved form— (a) a notice under section 21(2) of the Act given by a secretary of an unincorporated association; (b) a declaration under section 21(3) of the Act made by the secretary of an incorporated association; (c) a declaration under section 21(3) of the Act made by a person in whom an estate or interest in land is held in trust for or on behalf of the incorporated association or its objects.

6 Associations Incorporation Amendment (No. 1) No. 331, 1993 ˙ ‘Mandatory rules (s.26 of the Act) ‘12.(1) The mandatory rules under the Act are stated in Part A of Schedule 2. ‘(2) The rules of an incorporated association must provide for the matters stated in Part B of Schedule 2. ˙ ‘Model rules (s.27 of the Act) ‘13. The model rules under the Act are stated in Schedule 3. ˙ ‘Notices ‘14. A notice under section 28, 36 or 39 of the Actmust be in the approved form. ˙ ‘Incorporated association must operate an account ‘15. An incorporated association must open and maintain an account with a financial institution. 1 Maximum penalty—4 penalty units. ˙ ‘Incorporated association must keep specified records ‘16.(1) An incorporated association must keep the following records— (a) a cash book or statement of all money received and paid; (b) a receipt book containing forms of receipts printed in duplicate and consecutively numbered or kept on the numbered butt principle; (c) a register of receipt books containing details of all receipt books received, used or held by the incorporated association; (d) records of the account the incorporated association holds with a 1 See s.36 of the Acts Interpretation Act 1954 for the definition of “financial institution” and for the definitions of institutions mentioned in the definition of “financial institution”.

7 Associations Incorporation Amendment (No. 1) No. 331, 1993 financial institution that are provided to the incorporated association by the financial institution; 2 (e) a register of members; (f) a register of assets; (g) a petty cash book; (h) a minute book of the management committee. Maximum penalty—4 penalty units. ‘(2) If the chief executive considers the appropriate circumstances exist, the chief executive may require an incorporated association to keep the following records— (a) a ledger; (b) a journal. ‘(3) An incorporated association must comply with a requirement under subsection (2). Maximum penalty—4 penalty units. ‘(4) An incorporated association must ensure that its books of accounts and other records are kept in the English language in a way that— (a) correctly records and explains its transactions and financial position; and (b) enables the statement mentioned in section 40 of the Act to be prepared; and (c) enables its accounts and affairs to be properly and conveniently audited. Maximum penalty—4 penalty units. ˙ ‘Accounting requirements ‘17. An incorporated association, in relation to its financial affairs, must comply with the following requirements— (a) the association’s treasurer, or other authorised officer, must— 2 See footnote 1.

8 Associations Incorporation Amendment (No. 1) No. 331, 1993 (i) receive all amounts paid to the association and immediately issue a receipt for the amounts; (ii) as soon as is practicable, deposit all amounts received into the account the association holds with a financial institution; (iii) as soon as is practicable, enter the particulars of all amounts received and payments made by the association into the association’s cash book; (b) payments of $100 or more must be made by cheque drawn on the account the association holds with a financial institution; 3 (c) payments of less than $100 may be made from a petty cash account that uses the imprest system; (d) particulars of all payments from and reimbursements to the petty cash account must be recorded in the petty cash book; (e) the association’s management committee must— (i) approve or ratify all the association’s expenditure; and (ii) ensure the approval or ratification is recorded in the management committee’s minute book; (f) the association’s expenditure must be supported by adequate documentation filed in chronological order and kept at a place decided by the association’s management committee; (g) all negotiable instruments issued by the association must be signed by any 2 of the following members of the association— (i) the president; (ii) the secretary; (iii) the treasurer; (iv) another member approved by the association’s management committee; (h) the association’s treasurer, or other authorised officer, must regularly— (i) balance the cash book; and 3 See footnote 1.

9 Associations Incorporation Amendment (No. 1) No. 331, 1993 (ii) make a reconciliation between the cash book and the balance of the account the association holds with a financial institution; 4 (i) the association must retain its financial records for at least 7 years. Maximum penalty—4 penalty units. ˙ ‘Return to accompany audited statement ‘18. When the secretary of an incorporated association gives a copy of the audited statement mentioned in section 40 (6) to the chief executive under the section, the secretary must also give to the chief executive a return in the approved form. Maximum penalty—4 penalty units. ˙ ‘Cancellation of incorporation ‘19.(1) This section applies if the incorporation of an incorporated association is cancelled under section 48(2) of the Act. ‘(2) The name of the association must be immediately removed from the register of incorporated associations. ‘(3) Within 2 months after the day the notice of cancellation is served on the secretary of the incorporated association under section 48 (2) of the Act, the secretary must give to the chief executive— (a) the incorporated association’s certificate of incorporation; or (b) if the certificate of incorporation has been lost or destroyed—a statutory declaration verifying the loss or destruction. Maximum penalty—4 penalty units. ˙ ‘Responsibility of member of management committee ‘20. Each member of the management committee of an incorporated association must take all reasonable steps to ensure that the incorporated association complies with this regulation. 4 See footnote 1.

10 Associations Incorporation Amendment (No. 1) No. 331, 1993 Maximum penalty—4 penalty units. ˙ ‘Offences ‘21. A proceeding for an offence against this regulation must be heard and decided summarily. ˙ ‘Inspection of copies ‘22.(1) On application to the chief executive, a person may inspect, or obtain a copy, a certified copy or extract of— (a) a register kept under the Act or this regulation; or (b) a document given to the chief executive under the Act or this regulation. ‘(2) The application must be accompanied by the fee set out in Schedule 1. ’. ˙ Omission of Schedule 1 5. Schedule 1— omit. ˙ Renumbering of Schedules 2, 3 and 4 6.(1) Schedule 2— renumber as Schedule 1. (2) Schedule 3— renumber as Schedule 2. (3) Schedule 4— renumber as Schedule 3. ˙ Amendment of Schedule 3 7. Rule 28(1) of Schedule 3 (as renumbered)—

11 Associations Incorporation Amendment (No. 1) No. 331, 1993 omit, insert— ‘28.(1) The funds of the association must be kept in the name of the association in a financial institution decided by the management committee. 5 ’. ENDNOTES 1. Made by the Governor in Council on 26 August 1993. 2. Notified in the Gazette on 27 August 1993. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Department of Consumer Affairs. The State of Queensland 1993 5 See footnote 1.