Conciliation and Arbitration Regulations (Amendment) (Cth)

Statutory Rules

1980 No. 190

REGULATION UNDER THE CONCILIATION AND ARBITRATION ACT 19041

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Conciliation and Arbitration Act 1904.

Dated this twenty-eighth day of June 1980.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

A. A. STREET

Minister of State for Industrial Relations

Amendment of the Conciliation and Arbitration Regulations2

After Part VA of the Conciliation and Arbitration Regulations the following Part is inserted:

“PART VI — ACCOUNTS AND AUDIT IN RESPECT OF ORGANIZATIONS

Interpretation

“147.
In this Part, unless the contrary intention appears —
‘auditor’ has the same meaning as in section 158AA of the Act;
‘financial year’ has the same meaning as in section 158AA of the Act.
Application of Part with respect to organizations divided into branches
“148.
(1) Where an organization is divided into branches —
(a)
this Part (other than this sub-regulation) applies to, and in relation to, the organization as if the financial affairs (including transactions) of a branch did not form part of those of the organization; and
(b)
this Part (other than this sub-regulation) applies to, and in relation to, each of the branches as if the branch were itself an organization.
“(2)
For the purposes of the application of this Part, in accordance with paragraph (1) (b), to, and in relation to, a branch of an organization —
(a)
the members of the organization constituting the branch shall be deemed to be members of the branch; and
(b)
any employees of the organization employed in connection with the branch (whether or not they are also employed in connection with any other branch or branches) shall be deemed to be employees of the branch.
Accounts prescribed for purposes of section 158AD of the Act
“149.
For the purposes of section 158AD of the Act, each of the following accounts is prescribed in respect of a financial year:
(a)
an account of all the income and expenditure of the organization to which the account relates, being an account that, without limiting the generality of the foregoing, sets out such of the following particulars of the income or expenditure of the organization in respect of the financial year as are applicable:
(i)
the total amount paid to the organization as entrance fees or periodic contributions (in this regulation referred to as ‘membership contributions’) in respect of membership of the organization;
(ii)
where the organization is divided into branches and the rules of the organization provide that each branch of the organization shall pay to the organization, as a contribution towards the administrative expenses of the organization, a proportion of the total amount received by the branch as entrance fees or membership contributions — the total amount so paid to the organization by its branches;
(iii)
where the organization is a branch of another organization and the rules of the other organization provide that the other organization shall pay to each of its branches, as a contribution towards the administrative expenses of that branch, a proportion of the total amount received by the other organization as entrance fees or membership contributions — the total amount so paid to the first-mentioned organization by the other organization;
(iv)
the total amount paid to the organization by the members of the organization in respect of compulsory levies raised by the organization or as voluntary contributions for the furtherance of particular purposes;
(v)
the total amount of donations or grants (other than voluntary contributions referred to in sub-paragraph (iv)) made to the organization;
(vi)
the total amount received by the organization as interest;
(vii)
the total amount received by the organization as dividends;
(viii)
the total amount received by the organization as income from the investment or use of any moneys or other assets of the organization, other than any such income included in an amount referred to in sub-paragraph (vi) or (vii);
(ix)
the total amount paid by the organization as fees and periodic contributions in respect of its affiliation to any political party, any federation, congress, council or group of organizations, or any international body having an interest in industrial matters;
(x)
where the organization is divided into branches and the rules of the organization provide that the organization shall pay to each of its branches, as a contribution towards the administrative expenses of that branch, a proportion of the total amount received by the organization as entrance fees or membership contributions — the total amount so paid by the organization to its branches;
(xi)
where the organization is a branch of another organization and the rules of the other organization provide that each of its branches shall pay to the other organization, as a contribution towards the administrative expenses of the other organization, a proportion of the total amount received by the branch as entrance fees or membership contributions — the total amount so paid by the first-mentioned organization to the other organization;
(xii)
the total amount paid by the organization in respect of compulsory levies imposed on the organization;
(xiii)
the total amount of donations or grants made by the organization;
(xiv)
the total amount paid as remuneration to holders of offices in the organization;
(xv)
the total amount paid as remuneration to employees of the organization;
(xvi)
the total amount paid as fees or allowances (other than any payment included in an amount referred to in sub-paragraph (xiv) or (xv)) to persons in respect of their attendances as representatives of the organization at conferences or other meetings;
(xvii)
the total amount paid by the organization in respect of audit fees, legal expenses and any other expenses incurred in respect of professional services;
(xviii)
the total amount of expenses (other than expenses included in an amount referred to elsewhere in this paragraph) incurred in connection with meetings of members of the organization and any conferences or meetings of councils, committees, panels or other bodies for the holding of which the organization was wholly or partly responsible;
(xix)
the total amount paid by the organization in respect of administrative expenses other than any such expenses included in an amount referred to elsewhere in this paragraph;
(xx)
the total amount set aside by the organization as provision for payments in respect of long service leave entitlements to officers and employees of the organization;
(xxi)
the total amount set aside by the organization as provision for payments in respect of annual leave entitlements to officers and employees of the organization;
(xxii)
the total amount set aside by the organization as provision for the payment of superannuation or retirement benefits to, or paid by the organization as contribution to a superannuation or retirement scheme applicable in relation to, officers or employees of the organization;
(xxiii)
the total amount paid by the organization in respect of interest on loans to the organization and any other expenses incurred in connection with the control or management of the assets of the organization;
(xxiv)
the total amount set aside by the organization as provision for depreciation or amortisation on investments and fixed assets;
(xxv)
the total amount paid by the organization in respect of penalties imposed on the organization in pursuance of the provisions of the Act or these Regulations;
(xxvi)
whether there is an excess of income over expenditure or an excess of expenditure over income and, in either case, the amount of that excess;
(xxvii)
where any assets of the organization have been sold for, or revalued at, an amount exceeding $1,000 — the amount of profit or loss (as the case may be) arising from the sale or revaluation of those assets;
(xxviii)
where any amount (other than an amount included in an amount referred to elsewhere in this paragraph) has been transferred to a fund or account kept for a specific purpose by the organization or any such amount has been withdrawn from such a fund or account — the total amount transferred to, or withdrawn from, that fund or account, as the case may be;
(xxix)
the net surplus or net deficit of the organization that has been transferred to the general fund;
(b)
an account of the assets and liabilities of the organization to which the account relates as at the end of the financial year, being an account that, without limiting the generality of the foregoing, sets out such of the following particulars of the assets or liabilities of the organization as are applicable:
(i)
the total amount of cash in hand;
(ii)
the total amount of cash at bank;
(iii)
the total amount of prepayments;
(iv)
where the accounting records of the organization are kept on an accrual basis — the total amount of accounts receivable and the total amount of loans receivable;
(v)
the total book value of investments in Government, municipal and other public debentures, stock or bonds;
(vi)
the total book value of investments other than those specified in sub‑paragraph (v);
(vii)
the total book value of the fixed assets of the organization, specifying separately the book value of any real property included in those assets and the book value of assets other than realty;
(viii)
where the accounting records of the organization are kept on an accrual basis — the total amount of accounts payable and the total amount of loans payable;
(ix)
the total amount held as provision for payments in respect of annual leave entitlements to officers and employees of the organization;
(x)
the total amount held as provision for payments in respect of long service leave entitlements to officers and employees of the organization;
(xi)
the total amount held as provision for the payment of superannuation or retirement benefits to officers and employees of the organization;
(xii)
the total amount of contingent liabilities (other than contingent liabilities included in an amount referred to elsewhere in this paragraph), specifying separately the total amount of unsecured contingent liabilities and the total amount of contingent liabilities secured upon the assets of the organization;
(xiii)
the total amount of the balances of all funds or accounts operated by the organization in respect of compulsory levies raised by the organization or voluntary contributions collected from members of the organization;
(xiv)
where moneys, or the balance of any moneys, standing to the credit of a fund or account referred to in sub-paragraph (xiii) have been invested in any assets — the total book value of those assets;
(xv)
the total amount of the balances of all funds (other than the general fund or a fund referred to in sub-paragraph (xiii) ) the operation of which is required by the rules of the organization;
(xvi)
the balance of the general fund.
Information to b e provided to members, &c., under sub-section 158ADA (1) of the Act
“150.
(1) For the purposes of sub-section 158ADA (1) of the Act, an application by a member of an organization, or the Registrar, requesting information concerning the organization —
(a)
shall be in writing addressed to the secretary, or any other executive officer, of the organization; and
(b)
shall be delivered by hand at, or sent by pre-paid post to, the registered office of the organization.
“(2)
Any information that is made available to a member of an organization, or to the Registrar, under sub-section 158ADA (1) of the Act —
(a)
shall be in writing signed by the secretary, or any other executive officer, of the organization; and
(b)
shall, within the prescribed period after the receipt of the application for the information —
(i)
if the application was made by the Registrar — be delivered by hand at, or sent by pre-paid post to, the office of the Registrar;
(ii)
if the application was made by a member of an organization and specifies an address in relation to the member — be sent by pre-paid post to that address; or
(iii)
if sub-paragraphs (i) and (ii) do not apply — be left for collection at the registered office of the organization.
“(3)
For the purposes of paragraph (2) (b), the prescribed period is —
(a)
in relation to information that is made available to a member of an organization —
(i)
except where sub-paragraph (ii) applies — 28 days; or
(ii)
where, on an application by the secretary, or any other executive officer, of the organization (whether before or after the expiration of the period referred to in sub-paragraph (i)), the Registrar certifies that he is satisfied that, for reasons outside the control of the organization, it was, or is, not practicable for the organization to make the information available to the member within that period — 6 weeks; or
(b)
in relation to information that is made available to the Registrar — 28 days.
“(4)
For the purposes of sub-section 158ADA (1) of the Act, each of the following kinds of information concerning an organization, being information relating to the financial year that is, in relation to the organization, the financial year in respect of which accounts and statements were last prepared in accordance with section 158AD of the Act, is a prescribed kind of information:
(a)
in relation to any compulsory levy raised by the organization other than a levy in respect of which the organization has, during the financial year, operated a special fund or account —
(i)
the purpose for which the levy was raised by the organization; and
(ii)
the total amount received by the organization in respect of the levy;
(b)
in relation to any collection by the organization of voluntary contributions made by members of the organization for the furtherance of a particular purpose, other than voluntary contributions in respect of which the organization has, during the financial year, operated a special fund or account —
(i)
the purpose for which the contributions were collected; and
(ii)
the total amount received by the organization as voluntary contributions for the furtherance of that purpose;
(c)
in relation to any donation or grant exceeding $1,000 made to the organization —
(i)
the amount of the donation or grant; and
(ii)
where the donation or grant was made for a specified purpose — the purpose so specified;
(d)
in relation to any compulsory levy imposed on the organization —
(i)
the purpose for which the levy was imposed; and
(ii)
the total amount paid by the organization in respect of the levy;
(e)
in relation to any donation or grant exceeding $1,000 made by the organization —
(i)
the purpose for which the donation or grant was made;
(ii)
the amount of the donation or grant; and
(iii)
where the donation or grant is not a prescribed donation or grant — the name and address of the person to whom the donation or grant was made;
(f)
in relation to any amount exceeding $1,000 received or paid by the organization, not being an amount included in an amount referred to in a sub-paragraph of paragraph 149 (a) in relation to the organization —
(i)
the amount received or paid by the organization;
(ii)
the name and address of the person from whom the amount was received or to whom the amount was paid; and
(iii)
the purpose for which the amount was received or paid by the organization;
(g)
the amount paid as remuneration to the holder of any office in the organization;
(h)
in relation to the sale or revaluation of any asset of the organization, being a sale or revaluation that has resulted in a profit or a loss exceeding $1,000 —
(i)
a description of the asset sold or revalued;
(ii)
in the case of the revaluation of an asset — the reasons for which the asset was revalued; and
(iii)
the amount of the profit made or the loss incurred;
(j)
in relation to any loan exceeding $1,000 made by the organization —
(i)
the amount of the loan;
(ii)
the purpose for which the loan was required;
(iii)
the security given in respect of the loan; and
(iv)
where the loan is not a prescribed loan — the name and address of the person to whom the loan was made and the arrangements made for the repayment of the loan;
(k)
the total amount paid by the organization in respect of investments, other than investments in Government, municipal or other public debentures, stock or bonds, made by the organization during the financial year;
(l)
in relation to any investment, other than an investment in Government, municipal or other public debentures, stock or bonds, held by the organization at the end of the financial year, being an investment the book value of which, as at the end of that financial year, exceeds whichever is the greater of $1,000 and 20 per cent of the total book value of all such investments held by the organization at the end of that financial year —
(i)
a description of the investment;
(ii)
the book value of the investment as at the end of the financial year; and
(iii)
where applicable, the quoted market value of the investment as at the end of the financial year;
(m)
in relation to any asset, other than an asset included in a class of assets referred to in a sub-paragraph of paragraph 149 (b), held by the organization at the end of the financial year, being an asset the book value of which, as at the end of the financial year, exceeds whichever is the greater of $1,000 and 5 per cent of the total book value of all the assets held by the organization at the end of the financial year —
(i)
a description of the asset; and
(ii)
the book value of the asset as at the end of the financial year;
(n)
in relation to any loan exceeding $10,000 received by the organization —
(i)
the name and address of the person from whom the loan was received;
(ii)
the amount of the loan;
(iii)
the purpose for which the loan was required;
(iv)
the security given in respect of the loan; and
(v)
the arrangements made for the repayment of the loan;
(o)
in relation to any of the amounts held by the organization respectively as provision for payments in respect of annual leave entitlements, provision for payments in respect of long service leave entitlements and provision for the payment of superannuation or retirement benefits, to officers and employees of the organization — the number of officers and employees of the organization in respect of whom the amount so held constitutes provision;
(p)
in relation to any contingent liability of the organization as at the end of the financial year, being a contingent liability the amount of which has been ascertained and exceeds 5 per cent of the net value of the assets of the organization at the end of the financial year —
(i)
a description of the liability; and
(ii)
the amount for which the organization is liable;
(q)
in relation to any liability of the organization, other than a liability included in a class of liabilities referred to in a sub-paragraph of paragraph 149 (b), outstanding at the end of the financial year, being a liability involving an amount exceeding 5 per cent of the total amount of the other liabilities of the organization as at the end of the financial year —
(i)
a description of the liability; and
(ii)
the amount for which the organization is liable;
(r)
in relation to any fund or account operated by the organization in respect of a compulsory levy raised by the organization or in respect of voluntary contributions collected from the members of the organization —
(i)
the purpose for which the levy was raised or the voluntary contributions collected;
(ii)
where applicable, the amount of the balance of the fund or account at the commencement of the financial year;
(iii)
whether any moneys were transferred to the fund or account from any other fund or account operated by the organization and, if any moneys were so transferred, a description of each fund or account from which moneys were so transferred and the amount transferred from each fund or account;
(iv)
the total amount paid by the members of the organization in respect of the levy or as voluntary contributions;
(v)
the total amount of payments made out of the fund or account, being payments in respect of the purpose for which the levy was imposed or the voluntary contributions collected;

(vi)
whether any payment was made out of the fund or account in respect of a purpose other than the purpose for which the levy was imposed or the voluntary contributions collected and, if any payment was so made, the amount of each payment and the purpose for which it was made;
(vii)
whether any moneys were transferred from the fund or account to any other fund or account operated by the organization and, if any moneys were so transferred, a description of each fund or account to which the moneys were transferred and the amount transferred to each fund or account;
(viii)
in respect of each payment, being a payment referred to in sub-paragraph (vi), and each transfer, being a transfer referred to in sub-paragraph (vii), made out of the fund — the designation within the organization of the person who approved the payment or transfer, as the case may be, and the date on which the approval was given; and
(x)
the amount of the balance of the fund or account at the end of the financial year or, in the case of a fund or account that the organization ceased to operate before the end of the financial year, of the closing balance and, if any part of that amount has been invested in any assets, the amount so invested and a description of those assets;
(s)
in relation to any special fund, other than the general fund or a fund referred to in paragraph (r), the operation of which is required by the rules of the organization —
(i)
the purpose for which the fund was operated;
(ii)
where applicable, the amount of the balance of the fund at the beginning of the financial year;
(iii)
whether any moneys were transferred to the fund from any other fund or any account operated by the organization and, if any moneys were so transferred, a description of each fund or account from which moneys were so transferred and the amount transferred from each fund or account;
(iv)
the total amount of moneys, other than moneys referred to in sub-paragraph (iii), paid into the fund;
(v)
the total amount of payments made out of the fund, being payments in respect of the purpose for which the fund was operated;
(vi)
whether any payment was made out of the fund in respect of a purpose other than the purpose for which the fund was operated and, if any payment was so made, the amount of each payment and the purpose for which it was made;
(vii)
whether any moneys were transferred from the fund to any other fund or any account operated by the organization and, if any moneys were so transferred, a description of each fund or account to which the moneys were transferred and the amount transferred to each fund or account;
(viii)
in respect of each payment, being a payment referred to in sub-paragraph (vi), and each transfer, being a transfer referred to in sub-paragraph (vii), made out of the fund — the designation within the organization of the person who approved the payment or transfer, as the case may be, and the date on which the approval was given; and
(ix)
the amount of the balance of the fund at the end of the financial year or, in the case of a fund that the organization ceased to operate before the end of the financial year, of the closing balance and, if any part of that amount has been invested in any assets, the amount so invested and a description of those assets.
“(5)
In sub-regulation (4) —
(a)
a reference to a person shall be read as including a reference to an organization and any other body whether corporate or unincorporated; and
(b)
a reference to a prescribed donation or grant or to a prescribed loan shall be read as being a reference to a donation or grant made, or a loan granted, as the case may be, by an organization to a member of the organization on the certification of the officer of the organization authorizing the donation or grant, or the loan, as the case may be, that the officer was satisfied, from investigations made by the officer, that the donation or grant, or the loan, was necessary to relieve the member or a dependant of the member from severe financial hardship.
Evidence of membership of organization to be supplied
“151.
Where the Registrar receives, in accordance with sub-section 158ADA (2) of the Act, a request purporting to be made by a member of an organization, the Registrar may require the person making the request to furnish evidence that the person is a member of the organization.

Certificates to be given in accounts

“152.
(1) The accounts prepared in accordance with sub-section 158AD (1) of the Act in relation to an organization shall each contain —
(a)
a certificate, given by the accounting officer of the organization, stating the number of persons that were, at the end of the financial year to which the accounts relate, members of the organization and stating in relation to that financial year whether, in the opinion of the officer —
(i)
the accounts show a true and fair view of the financial affairs of the organization as at the end of the financial year;
(ii)
a record has been kept of all moneys paid by, or collected from, members of the organization, and all moneys so paid or collected have been credited to the bank account or accounts to which those moneys are to be credited, in accordance with the rules of the organization;
(iii)
before any expenditure was incurred by the organization, approval of the incurring of the expenditure was obtained in accordance with the rules of the organization;
(iv)
any payment was made out of a fund referred to in sub-paragraph 149 (b) (xiii) or (xv) for a purpose other than the purpose for which the fund was operated and, if any such payment was so made, it was approved in accordance with the rules of the organization;
(v)
all loans or other financial benefits granted to persons holding office in the organization were authorized in accordance with the rules of the organization; and
(vi)
the register of members of the organization was maintained in accordance with the Act; and
(b)
a certificate of the committee of manangement of the organization stating, in relation to the financial year to which the accounts relate —
(i)
whether, in the opinion of the committee of management, the accounts show a true and fair view of the financial affairs of the organization as at the end of the financial year;
(ii)
whether, in the opinion of the committee of management, the meetings of the committee were held in accordance with the rules of the organization;
(iii)
whether, to the knowledge of any member of the committee, there have been instances where records of the organization or other documents (not being documents containing information made available to a member of the organization under sub-section 158ADA (1) of the Act), or copies of those records or other documents, or copies of the rules of the organization, have not been furnished, or made available, to members of the organization in accordance with the Act, these Regulations or the rules of the organization, as the case may be; and
(iv)
except in the case of accounts prepared in respect of the first financial year to which Part VIIIAA of the Act applies — whether the organization has, in relation to the report made in accordance with sub-section 158AF (1) of the Act by the auditor in respect of the immediately preceding financial year and any accounts and statements prepared in accordance with section 158AD in respect of the immediately preceding financial year, complied with the provisions of sub-sections 158AG (1) and (4) of the Act.
“(2)
The certificate referred to in paragraph (1) (b) in relation to the accounts of an organization —
(a)
shall be in accordance with such resolution as is passed by the committee of management of the organization in relation to the matters to be stated in the certificate; and
(b)
shall be signed on behalf of the committee of management by 2 members of the committee.
“(3)
In sub-regulation (1), ‘accounting officer’, in relation to an organization, means the officer of the organization responsible for the keeping of the accounting records of the organization.

Persons competent to be auditors

“153.
(1) A person is not a competent person for the purposes of sub-section 158AE (1A) in relation to an organization the income of which for the relevant financial year exceeds $10,000 unless the person —
(a)
is registered under a law of a State or Territory providing for the registration of public accountants; or
(b)
is licensed or registered as an auditor under the law of a State or Territory relating to companies,
and the person is not a member of the organization.
“(2)
A person is not a competent person for the purposes of sub-section 158AE (1A) in relation to an organization other than an organization referred to in sub-regulation (1) unless —
(a)
the Registrar has issued a certificate in respect of the person stating that the person has had experience in the keeping or auditing of accounts; and
(b)
the person is not a member of the organization.
“(3)
In sub-regulation (1), ‘relevant financial year’, in relation to an organization that appoints an auditor, means the financial year immediately preceding the financial year that is current at the time of the apppointment of the auditor.
Prescribed period for purposes of sub-section 158AF (1) of the Act
“153A.
For the purposes of sub-section 158AF (1) of the Act, the prescribed period is —
(a)
except where paragraph (b) applies — 6 months; or
(b)
where, on an application made by an auditor (whether before or after the expiration of the period referred to in paragraph (a)), the Registrar certifies that he is satisfied that, for reasons outside the control of the auditor, it was, or is, not practicable for the auditor to complete within that period the report referred to in sub‑section 158AF (1) of the Act — 8 months.
Prescribed officer for purposes of sub-section 158AH (1) of the Act
“153B.
Where the rules of an organization provide that the certificate referred to in sub-section 158AH (1) of the Act is to be signed by an officer of the organization other than the secretary of the organization, that officer is a prescribed officer for the purposes of that sub-section.”.

Notes

1. Notified in the Commonwealth of Australia Gazette on 30 June 1980.
2. Statutory Rules 1956 No. 60 as amended to date. For previous amendments see Note 2 to Statutory Rules 1980 No. 119 and see also