This chapter sets out the procedure for ending the incorporation of an association or transferring to a different corporate structure.

Key points

• An incorporated association may end its incorporation by applying for voluntary cancellation or by winding up either voluntarily or by order of the Supreme Court.
• If an incorporated association has surplus property when it is cancelled, it must prepare and submit a distribution plan to the Commissioner for approval.
• An association may also transfer to another form of incorporated structure. These include registering as a company, an Aboriginal or Torres Strait Islander corporation or a co-operative.