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consumer@demirs.wa.gov.au
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Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
An AGM must be held every year within six months after the end of the association’s financial year. | 50 | Yes / No |
The association sets its own financial year which is included in the rules. An application for an extension should be submitted to be Consumer Protection if the AGM cannot be held within the 6 months. |
A notice regarding the AGM has been sent to all members in accordance with the rules (commonly called a constitution) | Yes / No | All members are entitled to receive notice of any general meeting. | |
Quorum present at the AGM | Yes / No | The meeting will not be considered to have been held if there is no quorum present. |
The reporting requirements of an association will depend on its total annual revenue.
For more information about keeping your financial records check out the Accounts and Auditing chapter of the INC Guide.
Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
Accurate accounting | 66 | Yes / No | The financial accounts must record and explain their transactions, position and performance. |
Annual accounts are prepared within six months after the end of the association's financial year | 68, 71, 74 | Yes / No | The accounts should give a true and fair view of the association’s position and performance for the financial year. |
Annual accounts prepared in accordance with the requirements of association's Tier. | 68, 71, 74 | Yes / No |
Tier 1: income and expense report and statement of financial position (balance sheet). Tier 2 and 3: financial statements, notes and committee declaration prepared in accordance with the Australian Accounting Standards. |
For Tier 2s – The annual accounts have been reviewed. | 72 | Yes / No | See also: Reporting requirements for Tier 2 and 3 associations |
For Tier 3s – The annual accounts have been audited. | 75 | Yes / No | |
Annual accounts presented to the members at the AGM. | 70, 73, 76 | Yes / No | |
All financial records are to be kept for at least 7 years. | 67 |
If you need a copy of the rules an application can be made through AssociationsOnline.
Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
Rules of Association | |||
The association keeps an up to date copy of its rules | 35 | Yes / No | The rules lodged with Consumer Protection are the legally effective rules. If required, a copy can be purchased from Consumer Protection. |
Each new member of the association is provided with their own copy of the rules when they join the association. | 36 | Yes / No |
The association can comply by:
|
The rules are made available to members to inspect and copy if requested. | 35 | Yes / No |
INC Guide: Members’ access to the records |
A copy of the rules or any particular part is given to a member, free of charge, if requested. | 36 | Yes / No | |
Register of members | |||
The association keeps a Register of Members. | 53 | Yes / No | Must include the name of each member and a residential, postal or email address. It is required to be updated within 28 days of any change in membership details occurring. |
The Register of Members is made available to members to inspect and copy if requested. | 54 | Yes / No |
INC Guide: Members’ access to the records |
A copy of the Register of Members is provided to a member where requested in writing. | 56 | Yes / No | |
Other record keeping | |||
The association keeps an up to date Record of Office Holders. | 58 | Yes / No |
Record must include the name and address (residential, postal, business or email) for each member of the committee of management. |
The Record of Office Holders is made available to members to inspect and copy if requested. | 58 | Yes / No | Members are permitted to inspect and copy the record. |
Other records made available for inspection by members in accordance with rules. | Yes / No | The association’s rules must specify what rights members have to inspect other records such as minutes, correspondence and financial documents. | |
Association keeps a copy of its Certificate of Incorporation. | Yes / No | If required, a replacement can be purchased. |
Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
Eligibility and appointment | |||
All committee members are eligible to sit on the management committee. | 39 | Yes / No |
The rules will include eligibility requirements to hold a committee position. Some people are prohibited from sitting on a committee without approval from Consumer Protection. For example an un-discharged bankrupt. Fact sheet: Eligibility requirements for committee members |
All committee members have been properly elected/appointed in accordance with rules. | Yes / No | The procedures for electing the management committee members and filling any casual vacancies are required to be set out in the rules. | |
Handover of records | |||
All association records in the possession of an outgoing committee member are returned | 41 | Yes / No |
The records must be delivered to a current committee member as soon as practicable when a person leaves the committee. INC Guide: Leaving the committee |
Conflicts of interest | |||
Committee member to declare any material personal interest | 42 | Yes / No | Committee members are required to disclose any material personal interests they have in matters being considered at meetings of the Association’s committee. |
Disclosure recorded in the interest in the minutes. | 42 | Yes / No |
The disclosure must explain the nature and extent of the interest and how it relates to the association’s activities. |
Committee member to leave the meeting while the matter is discussed and voted on. | 42 | Yes / No | |
Committee member to disclose their interest to the members at the next general meeting. | Yes / No |
Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
Association contact details lodged with Consumer Protection are up to date | 175 | Yes / No |
When a change occurs the address must updated within 28 days. The notice can be made using AssociationsOnline. Help guide: Managing my association’s details |
Associations Information Statement submitted | 156 | Yes / No |
An information statement must be lodged every year within 6 months after the end of the association’s financial year. |
For more information check out the Altering the Rules chapter of the INC Guide and the changing your rules page.
Requirement of the Act | Section of the Act | Do we comply? | Guidance notes |
---|---|---|---|
Written notice given of general meeting and proposed special resolution. | 51 | Yes / No | The notice must state the wording of the proposed special resolution(s) and be given in accordance with the time and manner required under the rules. |
Notice sent to all members. | 51 | Yes / No | |
Proposed special resolution(s) passed by 75% majority of members who are eligible to vote at general meeting. | 51 | Yes / No |
Members may vote in person or if the rules allow, by proxy or postal vote. Video: Voting on the new rules |
Amendments to the rules lodged with Consumer Protection within one month. | 30 | Yes / No |
The changes must be lodged in order to have legal effect. |
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