{"id":"qld:sl-1999-0143","name":"Associations Incorporation Regulation 1999","slug":"associations-incorporation-regulation-1999","collection":"regulation","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"143 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":175876,"registerId":"qld-qld:sl-1999-0143-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis regulation may be cited as the Associations Incorporation Regulation 1999 .","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Definitions","content":"### sec.2 Definitions\n\nIn this regulation—\nformer association see section 14A (4) .\nSydney Olympic Games means the Summer Games of the Twenty-Seventh Olympiad to be conducted under the auspices of the International Olympic Committee.\nSydney Paralympic Games means the Paralympic Games to be held in Sydney in 2000 to be conducted under the auspices of the International Paralympic Committee.\ns 2 def former association ins 2007 SL No. 120 s 4","sortOrder":2},{"sectionNumber":"pt.2","sectionType":"part","heading":"Unsuitable names","content":"# Unsuitable names","sortOrder":3},{"sectionNumber":"pt.2-div.1","sectionType":"division","heading":"Names declared to be unsuitable","content":"## Names declared to be unsuitable","sortOrder":4},{"sectionNumber":"sec.3","sectionType":"section","heading":"General references","content":"### sec.3 General references\n\nFor section 43 of the Act , each of the following is an unsuitable name—\na name containing a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase;\na name containing a word or phrase with the same or a similar meaning to a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase;\na name containing a word or phrase mentioned in schedule 1 , part 2 , column 1;\nfor an association that is not a controlled entity—a name containing a word or phrase mentioned in schedule 1 , part 2A ;\na name containing the word ‘Commonwealth’ or ‘Federal’;\na name suggesting, in the context in which it is proposed to be used, a connection with—\nthe Commonwealth, a State or Territory; or\nthe Commonwealth Government; or\nthe Government of a State or Territory; or\na local government; or\nthe government of a part of the Queen’s dominions; or\na department, authority or instrumentality of the Commonwealth Government; or\na department, authority or instrumentality of the government of a State or Territory;\na name suggesting, in the context in which it is proposed to be used, a connection, if it does not exist, with—\na member of the Royal Family; or\nthe receipt of Royal patronage; or\nan ex-servicepersons’ organisation;\na name suggesting, in the context in which it is proposed to be used, the members of an association are totally or partially incapacitated if it is not the case;\na name that may reasonably be mistaken for—\nthe name of another association incorporated under an Act; or\nthe name of a cooperative registered under the Co-operatives National Law (Queensland) ; or\na name—\nregistered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or\nheld under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or\nheld under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\nthe name of an organisation under the Industrial Relations Act 2016 ;\na name that—\nappears on the National Names Index created by the Australian Securities and Investments Commission; and\nis identical to a name reserved or registered under the Corporations Law;\na name likely to offend a reasonable person;\na name likely to deceive a reasonable person about the nature or identity of an association.\nIn deciding for subsection (1) (j) whether a name appearing on the National Names Index is identical to a name reserved or registered under the Corporations Law, the following matters are to be disregarded—\nthat the definite or indefinite article is the first word in 1 or both names;\nthe use of ‘Proprietary’, ‘Pty’, ‘Limited’, ‘Ltd’, ‘No Liability’, ‘NL’, ‘Incorporated’, ‘Inc’, ‘Cooperative’ or ‘Co-op’ in 1 or both names;\nthat the same word is used in the singular or plural in the names;\nthe type, size and case of letters, the size of any numbers or other characters, spaces between letters, numbers or characters, punctuation marks and any accents used in the names;\nthat 1 name contains a word stated in schedule 1 , part 3 , column 1 and the other name contains an alternative for that word stated in column 2.\nIn this section—\ncontrolled entity see the Auditor-General Act 2009 , section 5 .\ns 3 amd 2000 SL No. 122 ss 5 , 6 ; 2007 SL No. 120 s 5 ; 2011 Act No. 34 s 31 sch 1 ; 2017 SL No. 33 s 3 ; 2022 Act No. 27 s 88 ; 2023 SL No. 59 s 4\n(sec.3-ssec.1) For section 43 of the Act , each of the following is an unsuitable name— a name containing a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase; a name containing a word or phrase with the same or a similar meaning to a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase; a name containing a word or phrase mentioned in schedule 1 , part 2 , column 1; for an association that is not a controlled entity—a name containing a word or phrase mentioned in schedule 1 , part 2A ; a name containing the word ‘Commonwealth’ or ‘Federal’; a name suggesting, in the context in which it is proposed to be used, a connection with— the Commonwealth, a State or Territory; or the Commonwealth Government; or the Government of a State or Territory; or a local government; or the government of a part of the Queen’s dominions; or a department, authority or instrumentality of the Commonwealth Government; or a department, authority or instrumentality of the government of a State or Territory; a name suggesting, in the context in which it is proposed to be used, a connection, if it does not exist, with— a member of the Royal Family; or the receipt of Royal patronage; or an ex-servicepersons’ organisation; a name suggesting, in the context in which it is proposed to be used, the members of an association are totally or partially incapacitated if it is not the case; a name that may reasonably be mistaken for— the name of another association incorporated under an Act; or the name of a cooperative registered under the Co-operatives National Law (Queensland) ; or a name— registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or the name of an organisation under the Industrial Relations Act 2016 ; a name that— appears on the National Names Index created by the Australian Securities and Investments Commission; and is identical to a name reserved or registered under the Corporations Law; a name likely to offend a reasonable person; a name likely to deceive a reasonable person about the nature or identity of an association.\n(sec.3-ssec.2) In deciding for subsection (1) (j) whether a name appearing on the National Names Index is identical to a name reserved or registered under the Corporations Law, the following matters are to be disregarded— that the definite or indefinite article is the first word in 1 or both names; the use of ‘Proprietary’, ‘Pty’, ‘Limited’, ‘Ltd’, ‘No Liability’, ‘NL’, ‘Incorporated’, ‘Inc’, ‘Cooperative’ or ‘Co-op’ in 1 or both names; that the same word is used in the singular or plural in the names; the type, size and case of letters, the size of any numbers or other characters, spaces between letters, numbers or characters, punctuation marks and any accents used in the names; that 1 name contains a word stated in schedule 1 , part 3 , column 1 and the other name contains an alternative for that word stated in column 2.\n(sec.3-ssec.3) In this section— controlled entity see the Auditor-General Act 2009 , section 5 .\n- (a) a name containing a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase;\n- (b) a name containing a word or phrase with the same or a similar meaning to a word or phrase mentioned in schedule 1 , part 1 , or an abbreviation of the word or phrase;\n- (c) a name containing a word or phrase mentioned in schedule 1 , part 2 , column 1;\n- (d) for an association that is not a controlled entity—a name containing a word or phrase mentioned in schedule 1 , part 2A ;\n- (e) a name containing the word ‘Commonwealth’ or ‘Federal’;\n- (f) a name suggesting, in the context in which it is proposed to be used, a connection with— (i) the Commonwealth, a State or Territory; or (ii) the Commonwealth Government; or (iii) the Government of a State or Territory; or (iv) a local government; or (v) the government of a part of the Queen’s dominions; or (vi) a department, authority or instrumentality of the Commonwealth Government; or (vii) a department, authority or instrumentality of the government of a State or Territory;\n- (i) the Commonwealth, a State or Territory; or\n- (ii) the Commonwealth Government; or\n- (iii) the Government of a State or Territory; or\n- (iv) a local government; or\n- (v) the government of a part of the Queen’s dominions; or\n- (vi) a department, authority or instrumentality of the Commonwealth Government; or\n- (vii) a department, authority or instrumentality of the government of a State or Territory;\n- (g) a name suggesting, in the context in which it is proposed to be used, a connection, if it does not exist, with— (i) a member of the Royal Family; or (ii) the receipt of Royal patronage; or (iii) an ex-servicepersons’ organisation;\n- (i) a member of the Royal Family; or\n- (ii) the receipt of Royal patronage; or\n- (iii) an ex-servicepersons’ organisation;\n- (h) a name suggesting, in the context in which it is proposed to be used, the members of an association are totally or partially incapacitated if it is not the case;\n- (i) a name that may reasonably be mistaken for— (i) the name of another association incorporated under an Act; or (ii) the name of a cooperative registered under the Co-operatives National Law (Queensland) ; or (iii) a name— (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or (iv) the name of an organisation under the Industrial Relations Act 2016 ;\n- (i) the name of another association incorporated under an Act; or\n- (ii) the name of a cooperative registered under the Co-operatives National Law (Queensland) ; or\n- (iii) a name— (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\n- (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or\n- (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or\n- (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\n- (iv) the name of an organisation under the Industrial Relations Act 2016 ;\n- (j) a name that— (i) appears on the National Names Index created by the Australian Securities and Investments Commission; and (ii) is identical to a name reserved or registered under the Corporations Law;\n- (i) appears on the National Names Index created by the Australian Securities and Investments Commission; and\n- (ii) is identical to a name reserved or registered under the Corporations Law;\n- (k) a name likely to offend a reasonable person;\n- (l) a name likely to deceive a reasonable person about the nature or identity of an association.\n- (i) the Commonwealth, a State or Territory; or\n- (ii) the Commonwealth Government; or\n- (iii) the Government of a State or Territory; or\n- (iv) a local government; or\n- (v) the government of a part of the Queen’s dominions; or\n- (vi) a department, authority or instrumentality of the Commonwealth Government; or\n- (vii) a department, authority or instrumentality of the government of a State or Territory;\n- (i) a member of the Royal Family; or\n- (ii) the receipt of Royal patronage; or\n- (iii) an ex-servicepersons’ organisation;\n- (i) the name of another association incorporated under an Act; or\n- (ii) the name of a cooperative registered under the Co-operatives National Law (Queensland) ; or\n- (iii) a name— (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\n- (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or\n- (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or\n- (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\n- (iv) the name of an organisation under the Industrial Relations Act 2016 ;\n- (A) registered on the register established and maintained under the Business Names Registration Act 2011 (Cwlth) , section 22 ; or\n- (B) held under the Business Names Registration Act 2011 (Cwlth) , section 54 ; or\n- (C) held under the Business Names Registration (Transitional and Consequential Provisions) Act 2011 (Cwlth) , schedule 1 , item 5; or\n- (i) appears on the National Names Index created by the Australian Securities and Investments Commission; and\n- (ii) is identical to a name reserved or registered under the Corporations Law;\n- (a) that the definite or indefinite article is the first word in 1 or both names;\n- (b) the use of ‘Proprietary’, ‘Pty’, ‘Limited’, ‘Ltd’, ‘No Liability’, ‘NL’, ‘Incorporated’, ‘Inc’, ‘Cooperative’ or ‘Co-op’ in 1 or both names;\n- (c) that the same word is used in the singular or plural in the names;\n- (d) the type, size and case of letters, the size of any numbers or other characters, spaces between letters, numbers or characters, punctuation marks and any accents used in the names;\n- (e) that 1 name contains a word stated in schedule 1 , part 3 , column 1 and the other name contains an alternative for that word stated in column 2.","sortOrder":5},{"sectionNumber":"sec.4","sectionType":"section","heading":"Olympic and paralympic references","content":"### sec.4 Olympic and paralympic references\n\nFor section 43 of the Act , each of the following is also an unsuitable name—\na name containing a phrase mentioned in schedule 2 , part 1 ;\na name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1, in conjunction with a word, or an abbreviation of a word, mentioned in column 2;\na name containing the word ‘24th’, ‘twenty-fourth’ or ‘XXIVth’ in conjunction with the word ‘olympic’, ‘olympics’ or ‘games’;\na name containing the word ‘27th’, ‘twenty-seventh’ or ‘XXVIIth’ in conjunction with the word ‘olympiad’;\na name containing the word ‘Sydney’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\na name containing the word ‘gold’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\na name containing the word ‘games’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\na name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1 suggesting, in the context in which it is proposed to be used, a connection with the Sydney Olympic Games;\na name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1 suggesting, in the context in which it is proposed to be used, a connection with the Sydney Paralympic Games;\nanother name suggesting, in the context in which it is proposed to be used, a connection with either of the following—\nthe Sydney Olympic Games;\nthe Sydney Paralympic Games.\ns 4 amd 2000 SL No. 122 s 5\n- (a) a name containing a phrase mentioned in schedule 2 , part 1 ;\n- (b) a name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1, in conjunction with a word, or an abbreviation of a word, mentioned in column 2;\n- (c) a name containing the word ‘24th’, ‘twenty-fourth’ or ‘XXIVth’ in conjunction with the word ‘olympic’, ‘olympics’ or ‘games’;\n- (d) a name containing the word ‘27th’, ‘twenty-seventh’ or ‘XXVIIth’ in conjunction with the word ‘olympiad’;\n- (e) a name containing the word ‘Sydney’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\n- (f) a name containing the word ‘gold’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\n- (g) a name containing the word ‘games’ in conjunction with the number ‘2000’ or the words ‘two thousand’;\n- (h) a name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1 suggesting, in the context in which it is proposed to be used, a connection with the Sydney Olympic Games;\n- (i) a name containing a word, or an abbreviation of a word, mentioned in schedule 2 , part 2 , column 1 suggesting, in the context in which it is proposed to be used, a connection with the Sydney Paralympic Games;\n- (j) another name suggesting, in the context in which it is proposed to be used, a connection with either of the following— (i) the Sydney Olympic Games; (ii) the Sydney Paralympic Games.\n- (i) the Sydney Olympic Games;\n- (ii) the Sydney Paralympic Games.\n- (i) the Sydney Olympic Games;\n- (ii) the Sydney Paralympic Games.","sortOrder":6},{"sectionNumber":"pt.2-div.2","sectionType":"division","heading":"Application to have unsuitable name","content":"## Application to have unsuitable name","sortOrder":7},{"sectionNumber":"sec.5","sectionType":"section","heading":"General references","content":"### sec.5 General references\n\nAn application under section 45 (1) of the Act to have a name that is, or includes, an unsuitable name mentioned in schedule 1 , part 2 , column 1 must be accompanied by the written agreement of the person mentioned in column 2 opposite the name.\ns 5 amd 2000 SL No. 122 s 5","sortOrder":8},{"sectionNumber":"sec.6","sectionType":"section","heading":"Olympic and paralympic references","content":"### sec.6 Olympic and paralympic references\n\nA Sydney (Olympic) application must be accompanied by the written agreement of the Sydney Organising Committee for the Olympic Games.\nA Sydney (Paralympic) application must be accompanied by the written agreement of the Sydney Paralympic Organising Committee Limited.\nIn this section—\nSydney (Olympic) application means an application to have, as an association’s name—\na name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Olympic Games; or\na name mentioned in section 4 (h) or (j) (i) .\nSydney (Paralympic) application means an application to have, as an association’s name—\na name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Paralympic Games; or\na name mentioned in section 4 (i) or (j) (ii) .\n(sec.6-ssec.1) A Sydney (Olympic) application must be accompanied by the written agreement of the Sydney Organising Committee for the Olympic Games.\n(sec.6-ssec.2) A Sydney (Paralympic) application must be accompanied by the written agreement of the Sydney Paralympic Organising Committee Limited.\n(sec.6-ssec.3) In this section— Sydney (Olympic) application means an application to have, as an association’s name— a name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Olympic Games; or a name mentioned in section 4 (h) or (j) (i) . Sydney (Paralympic) application means an application to have, as an association’s name— a name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Paralympic Games; or a name mentioned in section 4 (i) or (j) (ii) .\n- (a) a name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Olympic Games; or\n- (b) a name mentioned in section 4 (h) or (j) (i) .\n- (a) a name mentioned in section 4 (a) to (g) suggesting, in the context in which it is proposed to be used, a connection with the Sydney Paralympic Games; or\n- (b) a name mentioned in section 4 (i) or (j) (ii) .","sortOrder":9},{"sectionNumber":"pt.3","sectionType":"part","heading":"Rules, records, financial reporting and accounting requirements","content":"# Rules, records, financial reporting and accounting requirements","sortOrder":10},{"sectionNumber":"pt.3-div.1","sectionType":"division","heading":"Rules","content":"## Rules","sortOrder":11},{"sectionNumber":"sec.7","sectionType":"section","heading":"Association rules","content":"### sec.7 Association rules\n\nThe rules of an incorporated association must provide for the matters in schedule 3 .","sortOrder":12},{"sectionNumber":"sec.8","sectionType":"section","heading":"Model rules","content":"### sec.8 Model rules\n\nThe model rules for an incorporated association are in schedule 4 .","sortOrder":13},{"sectionNumber":"pt.3-div.2","sectionType":"division","heading":null,"content":"","sortOrder":14},{"sectionNumber":"sec.9","sectionType":"section","heading":null,"content":"### Section sec.9\n\ns 9 amd 2007 SL No. 120 s 6 ; 2022 SL No. 99 s 4\nom 2023 SL No. 59 s 5","sortOrder":15},{"sectionNumber":"pt.3-div.2-oc.2","sectionType":"division","heading":"Financial reporting","content":"## Financial reporting","sortOrder":16},{"sectionNumber":"sec.9A","sectionType":"section","heading":"Qualifications for accountant— Act , s 58","content":"### sec.9A Qualifications for accountant— Act , s 58\n\nFor section 58 of the Act , definition accountant , each of the following qualifications is prescribed—\nmembership of Chartered Accountants Australia and New Zealand and an entitlement to use the letters ‘CA’ or ‘FCA’;\nmembership of CPA Australia and an entitlement to use the letters ‘CPA’ or ‘FCPA’;\nmembership of the Institute of Public Accountants and an entitlement to use the letters ‘MIPA’ or ‘FIPA’.\ns 9A ins 2022 SL No. 99 s 5\n- (a) membership of Chartered Accountants Australia and New Zealand and an entitlement to use the letters ‘CA’ or ‘FCA’;\n- (b) membership of CPA Australia and an entitlement to use the letters ‘CPA’ or ‘FCPA’;\n- (c) membership of the Institute of Public Accountants and an entitlement to use the letters ‘MIPA’ or ‘FIPA’.","sortOrder":17},{"sectionNumber":"sec.9B","sectionType":"section","heading":"Qualification for auditor— Act , s 58","content":"### sec.9B Qualification for auditor— Act , s 58\n\nFor section 58 of the Act , definition auditor , the qualification prescribed is registration as an auditor under the Corporations Act .\ns 9B ins 2022 SL No. 99 s 5","sortOrder":18},{"sectionNumber":"sec.9BA","sectionType":"section","heading":"Current assets and total revenue for large incorporated associations— Act , s 58","content":"### sec.9BA Current assets and total revenue for large incorporated associations— Act , s 58\n\nFor section 58 of the Act , definition large incorporated association , paragraph (a) (i) , the amount is $1,000,000.\nFor section 58 of the Act , definition large incorporated association , paragraph (b) (i) , the amount is $500,000.\ns 9BA ins 2023 SL No. 59 s 7\n(sec.9BA-ssec.1) For section 58 of the Act , definition large incorporated association , paragraph (a) (i) , the amount is $1,000,000.\n(sec.9BA-ssec.2) For section 58 of the Act , definition large incorporated association , paragraph (b) (i) , the amount is $500,000.","sortOrder":19},{"sectionNumber":"sec.9BB","sectionType":"section","heading":"Current assets and total revenue for small incorporated associations— Act , s 58","content":"### sec.9BB Current assets and total revenue for small incorporated associations— Act , s 58\n\nFor section 58 of the Act , definition small incorporated association , paragraph (a) (i) , the amount is $300,000.\nFor section 58 of the Act , definition small incorporated association , paragraph (b) (i) , the amount is $150,000.\ns 9BB ins 2023 SL No. 59 s 7\n(sec.9BB-ssec.1) For section 58 of the Act , definition small incorporated association , paragraph (a) (i) , the amount is $300,000.\n(sec.9BB-ssec.2) For section 58 of the Act , definition small incorporated association , paragraph (b) (i) , the amount is $150,000.","sortOrder":20},{"sectionNumber":"sec.9C","sectionType":"section","heading":"Exempt class of incorporated association— Act , ss 59A , 59AA and 59AB","content":"### sec.9C Exempt class of incorporated association— Act , ss 59A , 59AA and 59AB\n\nThis section prescribes a class of incorporated association as an exempt class for—\nsection 59A (3) of the Act , definition exempt class ; and\nsection 59AA (4) of the Act , definition exempt class ; and\nsection 59AB (4) of the Act , definition exempt class .\nThe prescribed class of incorporated association is the class made up of each incorporated association that satisfies the criteria mentioned in subsections (3) to (5) .\nThe incorporated association must be a charity registered under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) .\nThe incorporated association must be in compliance with each of the following requirements under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 —\nthe requirement to give the ACNC commissioner an information statement for a relevant reporting period;\nif relevant—the requirement to give the ACNC commissioner—\na financial report for a relevant reporting period; and\nan auditor’s report or reviewer’s report for the relevant reporting period;\nanother requirement relevant to a matter mentioned in paragraph (a) or (b) , including any requirement made of the association by the ACNC commissioner.\nThe incorporated association must ensure the association’s state registration number is stated on an information statement mentioned in subsection (4) (a) .\nDespite subsection (2) , the prescribed class does not include an incorporated association if—\nunder the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 40 -10, the ACNC commissioner has excluded or removed relevant financial information about the association from the ACNC register; or\nthe association is a member of a reporting group under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 60 -95\nIn this section—\nACNC commissioner means the Commissioner of the Australian Charities and Not-for-profits Commission under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) .\nACNC register means the Australian Charities and Not-for-profits Register under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) .\nrelevant financial information , about an incorporated association, means information relating to a financial matter in an information statement, financial report, auditor’s report or reviewer’s report the association has given the ACNC commissioner under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 .\nrelevant reporting period means a period equivalent to the incorporated association’s reportable financial year.\nstate registration number , of an incorporated association, means the unique identifying number, however described, stated on the association’s certificate of incorporation.\nThe number is commonly designated by the letters ‘IA’ and known as the ‘IA number’.\ns 9C ins 2022 SL No. 99 s 5\n(sec.9C-ssec.1) This section prescribes a class of incorporated association as an exempt class for— section 59A (3) of the Act , definition exempt class ; and section 59AA (4) of the Act , definition exempt class ; and section 59AB (4) of the Act , definition exempt class .\n(sec.9C-ssec.2) The prescribed class of incorporated association is the class made up of each incorporated association that satisfies the criteria mentioned in subsections (3) to (5) .\n(sec.9C-ssec.3) The incorporated association must be a charity registered under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) .\n(sec.9C-ssec.4) The incorporated association must be in compliance with each of the following requirements under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 — the requirement to give the ACNC commissioner an information statement for a relevant reporting period; if relevant—the requirement to give the ACNC commissioner— a financial report for a relevant reporting period; and an auditor’s report or reviewer’s report for the relevant reporting period; another requirement relevant to a matter mentioned in paragraph (a) or (b) , including any requirement made of the association by the ACNC commissioner.\n(sec.9C-ssec.5) The incorporated association must ensure the association’s state registration number is stated on an information statement mentioned in subsection (4) (a) .\n(sec.9C-ssec.6) Despite subsection (2) , the prescribed class does not include an incorporated association if— under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 40 -10, the ACNC commissioner has excluded or removed relevant financial information about the association from the ACNC register; or the association is a member of a reporting group under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 60 -95\n(sec.9C-ssec.7) In this section— ACNC commissioner means the Commissioner of the Australian Charities and Not-for-profits Commission under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) . ACNC register means the Australian Charities and Not-for-profits Register under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) . relevant financial information , about an incorporated association, means information relating to a financial matter in an information statement, financial report, auditor’s report or reviewer’s report the association has given the ACNC commissioner under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 . relevant reporting period means a period equivalent to the incorporated association’s reportable financial year. state registration number , of an incorporated association, means the unique identifying number, however described, stated on the association’s certificate of incorporation. The number is commonly designated by the letters ‘IA’ and known as the ‘IA number’.\n- (a) section 59A (3) of the Act , definition exempt class ; and\n- (b) section 59AA (4) of the Act , definition exempt class ; and\n- (c) section 59AB (4) of the Act , definition exempt class .\n- (a) the requirement to give the ACNC commissioner an information statement for a relevant reporting period;\n- (b) if relevant—the requirement to give the ACNC commissioner— (i) a financial report for a relevant reporting period; and (ii) an auditor’s report or reviewer’s report for the relevant reporting period;\n- (i) a financial report for a relevant reporting period; and\n- (ii) an auditor’s report or reviewer’s report for the relevant reporting period;\n- (c) another requirement relevant to a matter mentioned in paragraph (a) or (b) , including any requirement made of the association by the ACNC commissioner.\n- (i) a financial report for a relevant reporting period; and\n- (ii) an auditor’s report or reviewer’s report for the relevant reporting period;\n- (a) under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 40 -10, the ACNC commissioner has excluded or removed relevant financial information about the association from the ACNC register; or\n- (b) the association is a member of a reporting group under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , section 60 -95","sortOrder":21},{"sectionNumber":"sec.9D","sectionType":"section","heading":"Documents to be presented at exempt association’s annual general meeting— Act , s 59B","content":"### sec.9D Documents to be presented at exempt association’s annual general meeting— Act , s 59B\n\nFor section 59B (2) of the Act , this section prescribes the documents that must be presented at an exempt association’s next annual general meeting after the end date of a financial year for the association.\nThe prescribed documents are each of the following documents the exempt association is required to give the ACNC commissioner under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 , for a period equivalent to the financial year—\nthe information statement:\nthe financial report;\nthe auditor’s report;\nthe reviewer’s report.\nIn this section—\nACNC commissioner see section 9C (7) .\ns 9D ins 2022 SL No. 99 s 5\n(sec.9D-ssec.1) For section 59B (2) of the Act , this section prescribes the documents that must be presented at an exempt association’s next annual general meeting after the end date of a financial year for the association.\n(sec.9D-ssec.2) The prescribed documents are each of the following documents the exempt association is required to give the ACNC commissioner under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 , for a period equivalent to the financial year— the information statement: the financial report; the auditor’s report; the reviewer’s report.\n(sec.9D-ssec.3) In this section— ACNC commissioner see section 9C (7) .\n- (a) the information statement:\n- (b) the financial report;\n- (c) the auditor’s report;\n- (d) the reviewer’s report.","sortOrder":22},{"sectionNumber":"sec.9E","sectionType":"section","heading":"Disclosure of remuneration and other benefits— Act , s 70D","content":"### sec.9E Disclosure of remuneration and other benefits— Act , s 70D\n\nFor section 70D (1) of the Act , the prescribed details are—\nthe aggregated amount of remuneration paid and benefits given to all persons mentioned in section 70D (1) (a) , (b) or (c) of the Act ; and\nthe number of persons mentioned in section 70D (1) (a) , (b) or (c) of the Act who were paid remuneration or given other benefits.\nFor subsection (1) (a) , the remuneration and benefits include those stated in the Australian Accounting Standard AASB 124— Related Party Disclosures , section 9 , definition compensation .\nHowever, if a person mentioned in section 70D (1) (a) , (b) or (c) of the Act is given free or subsidised goods or services, whether the goods or services constitute sufficient value to be considered benefits for subsection (1) (a) or (b) depends on—\nthe overall value of the good or services; and\nthe reason the person was given the goods or services; and\nwhether any other member of the association has received similar goods or services in similar circumstances.\nFor section 70D (1) of the Act , the way prescribed is—\nin a document required to be presented under section 59B of the Act at the association’s annual general meeting; or\nin a separate written statement of remuneration paid or other benefits given for the financial year; or\nif no remuneration was paid or benefits were given for the financial year—\nin the way mentioned in paragraph (a) or (b) ; or\nthe making of an oral statement to that effect that must be recorded in the minutes of the annual general meeting.\ns 9E ins 2023 SL No. 59 s 8\n(sec.9E-ssec.1) For section 70D (1) of the Act , the prescribed details are— the aggregated amount of remuneration paid and benefits given to all persons mentioned in section 70D (1) (a) , (b) or (c) of the Act ; and the number of persons mentioned in section 70D (1) (a) , (b) or (c) of the Act who were paid remuneration or given other benefits.\n(sec.9E-ssec.2) For subsection (1) (a) , the remuneration and benefits include those stated in the Australian Accounting Standard AASB 124— Related Party Disclosures , section 9 , definition compensation .\n(sec.9E-ssec.3) However, if a person mentioned in section 70D (1) (a) , (b) or (c) of the Act is given free or subsidised goods or services, whether the goods or services constitute sufficient value to be considered benefits for subsection (1) (a) or (b) depends on— the overall value of the good or services; and the reason the person was given the goods or services; and whether any other member of the association has received similar goods or services in similar circumstances.\n(sec.9E-ssec.4) For section 70D (1) of the Act , the way prescribed is— in a document required to be presented under section 59B of the Act at the association’s annual general meeting; or in a separate written statement of remuneration paid or other benefits given for the financial year; or if no remuneration was paid or benefits were given for the financial year— in the way mentioned in paragraph (a) or (b) ; or the making of an oral statement to that effect that must be recorded in the minutes of the annual general meeting.\n- (a) the aggregated amount of remuneration paid and benefits given to all persons mentioned in section 70D (1) (a) , (b) or (c) of the Act ; and\n- (b) the number of persons mentioned in section 70D (1) (a) , (b) or (c) of the Act who were paid remuneration or given other benefits.\n- (a) the overall value of the good or services; and\n- (b) the reason the person was given the goods or services; and\n- (c) whether any other member of the association has received similar goods or services in similar circumstances.\n- (a) in a document required to be presented under section 59B of the Act at the association’s annual general meeting; or\n- (b) in a separate written statement of remuneration paid or other benefits given for the financial year; or\n- (c) if no remuneration was paid or benefits were given for the financial year— (i) in the way mentioned in paragraph (a) or (b) ; or (ii) the making of an oral statement to that effect that must be recorded in the minutes of the annual general meeting.\n- (i) in the way mentioned in paragraph (a) or (b) ; or\n- (ii) the making of an oral statement to that effect that must be recorded in the minutes of the annual general meeting.\n- (i) in the way mentioned in paragraph (a) or (b) ; or\n- (ii) the making of an oral statement to that effect that must be recorded in the minutes of the annual general meeting.","sortOrder":23},{"sectionNumber":"pt.3-div.3","sectionType":"division","heading":"Accounting requirements","content":"## Accounting requirements","sortOrder":24},{"sectionNumber":"sec.10","sectionType":"section","heading":"Keeping financial institution account","content":"### sec.10 Keeping financial institution account\n\nAn incorporated association must keep an account in Queensland with a financial institution.\nMaximum penalty—4 penalty units.\ns 10 amd 2001 SL No. 43 s 3","sortOrder":25},{"sectionNumber":"sec.11","sectionType":"section","heading":"Cheques issued by association","content":"### sec.11 Cheques issued by association\n\nA cheque issued by an incorporated association must be signed by any 2 of the following individuals—\nthe president of the association;\nthe secretary of the association;\nthe treasurer of the association;\nanother member of the association approved under subsection (4) .\nHowever, 1 of the persons who signs a cheque must be the president, the secretary or the treasurer.\nAn incorporated association must comply with the requirements under subsection (1) and (2) .\nMaximum penalty—4 penalty units.\nFor subsection (1) (d) , the management committee of an incorporated association may authorise up to 3 members of the association to sign cheques issued by the association.\ns 11 sub 2007 SL No. 120 s 7\n(sec.11-ssec.1) A cheque issued by an incorporated association must be signed by any 2 of the following individuals— the president of the association; the secretary of the association; the treasurer of the association; another member of the association approved under subsection (4) .\n(sec.11-ssec.2) However, 1 of the persons who signs a cheque must be the president, the secretary or the treasurer.\n(sec.11-ssec.3) An incorporated association must comply with the requirements under subsection (1) and (2) . Maximum penalty—4 penalty units.\n(sec.11-ssec.4) For subsection (1) (d) , the management committee of an incorporated association may authorise up to 3 members of the association to sign cheques issued by the association.\n- (a) the president of the association;\n- (b) the secretary of the association;\n- (c) the treasurer of the association;\n- (d) another member of the association approved under subsection (4) .","sortOrder":26},{"sectionNumber":"sec.12","sectionType":"section","heading":"Additional accounting requirements","content":"### sec.12 Additional accounting requirements\n\nAdditional accounting requirements for an incorporated association are in schedule 5 .\nAn incorporated association must comply with the requirements under subsection (1) .\nMaximum penalty—4 penalty units.\n(sec.12-ssec.1) Additional accounting requirements for an incorporated association are in schedule 5 .\n(sec.12-ssec.2) An incorporated association must comply with the requirements under subsection (1) . Maximum penalty—4 penalty units.","sortOrder":27},{"sectionNumber":"pt.4","sectionType":"part","heading":"Miscellaneous","content":"# Miscellaneous","sortOrder":28},{"sectionNumber":"sec.13","sectionType":"section","heading":"Register of associations refused incorporation","content":"### sec.13 Register of associations refused incorporation\n\nThe chief executive must keep a register of associations refused incorporation.","sortOrder":29},{"sectionNumber":"sec.14","sectionType":"section","heading":"Cancellation of incorporation","content":"### sec.14 Cancellation of incorporation\n\nThis section applies if the incorporation of an incorporated association is cancelled under section 93 (2) of the Act .\nThe chief executive must immediately remove the name of the association from the register of incorporated associations.\nThe secretary of the incorporated association must, within 2 months after the day the notice of cancellation is served under section 93 (2) of the Act , give to the chief executive—\nthe incorporated association’s certificate of incorporation; or\nif the certificate of incorporation has been lost or destroyed—a statutory declaration verifying the loss or destruction.\nMaximum penalty for subsection (3) —4 penalty units.\ns 14 amd 2016 SL No. 85 s 118 sch 1\n(sec.14-ssec.1) This section applies if the incorporation of an incorporated association is cancelled under section 93 (2) of the Act .\n(sec.14-ssec.2) The chief executive must immediately remove the name of the association from the register of incorporated associations.\n(sec.14-ssec.3) The secretary of the incorporated association must, within 2 months after the day the notice of cancellation is served under section 93 (2) of the Act , give to the chief executive— the incorporated association’s certificate of incorporation; or if the certificate of incorporation has been lost or destroyed—a statutory declaration verifying the loss or destruction. Maximum penalty for subsection (3) —4 penalty units.\n- (a) the incorporated association’s certificate of incorporation; or\n- (b) if the certificate of incorporation has been lost or destroyed—a statutory declaration verifying the loss or destruction.","sortOrder":30},{"sectionNumber":"sec.14A","sectionType":"section","heading":"Vesting of property on cancellation of incorporation of particular incorporated associations","content":"### sec.14A Vesting of property on cancellation of incorporation of particular incorporated associations\n\nThe property of each former association mentioned in schedule 5A is vested in the public trustee.\nThe number appearing after a former association’s name is the number the chief executive had administratively assigned to the former association.\nFor the vesting of property on the cancellation of incorporation of an incorporated association, see section 94 of the Act .\nProperty of a former association mentioned in schedule 5B , column 1, that is vested in the public trustee under subsection (1) is divested from the public trustee and vested in the person or incorporated association shown opposite the former association in schedule 5B , column 2, on trust for the purposes of the association mentioned in column 2.\nThe number appearing after an incorporated association’s name is the number the chief executive has administratively assigned to the incorporated association.\nIf more than one person or incorporated association is shown in schedule 5B , column 2, for a particular former association shown in schedule 5B , column 1, the property of the former association is vested in each particular incorporated association shown opposite the particular former association in equal shares.\nIn this section—\nformer association means an incorporated association whose incorporation has been cancelled under section 93 of the Act .\ns 14A ins 2002 SL No. 272 s 3\namd 2016 SL No. 85 s 118 sch 1\n(sec.14A-ssec.1) The property of each former association mentioned in schedule 5A is vested in the public trustee. The number appearing after a former association’s name is the number the chief executive had administratively assigned to the former association. For the vesting of property on the cancellation of incorporation of an incorporated association, see section 94 of the Act .\n(sec.14A-ssec.2) Property of a former association mentioned in schedule 5B , column 1, that is vested in the public trustee under subsection (1) is divested from the public trustee and vested in the person or incorporated association shown opposite the former association in schedule 5B , column 2, on trust for the purposes of the association mentioned in column 2. The number appearing after an incorporated association’s name is the number the chief executive has administratively assigned to the incorporated association.\n(sec.14A-ssec.3) If more than one person or incorporated association is shown in schedule 5B , column 2, for a particular former association shown in schedule 5B , column 1, the property of the former association is vested in each particular incorporated association shown opposite the particular former association in equal shares.\n(sec.14A-ssec.4) In this section— former association means an incorporated association whose incorporation has been cancelled under section 93 of the Act .\n- • The number appearing after a former association’s name is the number the chief executive had administratively assigned to the former association.\n- • For the vesting of property on the cancellation of incorporation of an incorporated association, see section 94 of the Act .","sortOrder":31},{"sectionNumber":"sec.15","sectionType":"section","heading":"Responsibility of management committee member","content":"### sec.15 Responsibility of management committee member\n\nEach member of the management committee of an incorporated association must take all reasonable steps to ensure the incorporated association complies with this regulation.\nMaximum penalty—4 penalty units.","sortOrder":32},{"sectionNumber":"sec.16","sectionType":"section","heading":"Inspection of registers and documents","content":"### sec.16 Inspection of registers and documents\n\nA person may, on payment of the prescribed fee—\ninspect a register kept by the chief executive under the Act ; and\nobtain an extract from the register; and\ninspect a document required to be given to the chief executive under the Act ; and\nobtain an extract from, or a certified or uncertified copy of, the document.\n- (a) inspect a register kept by the chief executive under the Act ; and\n- (b) obtain an extract from the register; and\n- (c) inspect a document required to be given to the chief executive under the Act ; and\n- (d) obtain an extract from, or a certified or uncertified copy of, the document.","sortOrder":33},{"sectionNumber":"sec.17","sectionType":"section","heading":"Fees","content":"### sec.17 Fees\n\nThe fees payable under the Act are in schedule 6 .\nThe chief executive may waive all or part of the additional fee for late lodgement of an annual return.\n(sec.17-ssec.1) The fees payable under the Act are in schedule 6 .\n(sec.17-ssec.2) The chief executive may waive all or part of the additional fee for late lodgement of an annual return.","sortOrder":34},{"sectionNumber":"sec.18","sectionType":"section","heading":"Rounding of amounts expressed as numbers of fee units","content":"### sec.18 Rounding of amounts expressed as numbers of fee units\n\nThis section applies for working out the amount of a fee expressed in this regulation as a number of fee units.\nFor the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded—\nif the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or\nif the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards).\nIf a fee were 35 fee units and the value of a fee unit were $1.015, the number of dollars obtained by multiplying 35 by $1.015 would be $35.525. Because $35.525 is halfway between $35.50 and $35.55, it is rounded upwards, so the amount of the fee would be $35.55.\ns18 prev s 18 exp 26 June 1999 (see s 18(2))\npres s 18 ins 2022 SL No. 79 s 10\n(sec.18-ssec.1) This section applies for working out the amount of a fee expressed in this regulation as a number of fee units.\n(sec.18-ssec.2) For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded— if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards). If a fee were 35 fee units and the value of a fee unit were $1.015, the number of dollars obtained by multiplying 35 by $1.015 would be $35.525. Because $35.525 is halfway between $35.50 and $35.55, it is rounded upwards, so the amount of the fee would be $35.55.\n- (a) if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or\n- (b) if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards).","sortOrder":35},{"sectionNumber":"sch.1-pt.1","sectionType":"part","heading":"Word or phrase","content":"# Word or phrase","sortOrder":36},{"sectionNumber":"sch.1-pt.2","sectionType":"part","heading":null,"content":"","sortOrder":37},{"sectionNumber":"sch.1-pt.2A","sectionType":"part","heading":null,"content":"","sortOrder":38},{"sectionNumber":"sch.1-pt.3","sectionType":"part","heading":null,"content":"","sortOrder":39},{"sectionNumber":"sch.2-pt.1","sectionType":"part","heading":"Phrase","content":"# Phrase","sortOrder":40},{"sectionNumber":"sch.2-pt.2","sectionType":"part","heading":null,"content":"","sortOrder":41},{"sectionNumber":"sch.3-pt.1","sectionType":"part","heading":"Matters with examples","content":"# Matters with examples","sortOrder":42},{"sectionNumber":"sch.3-sec","sectionType":"section","heading":"Example—","content":"### sch.3-sec Example—\n\nThe name of the incorporated association.\nmodel rules, rule 2\nThe objects of the incorporated association.\nmodel rules, rule 3\nAny membership or other fees to be paid by the members of each class of membership of the incorporated association.\nmodel rules, rule 8\nWhether or not there is a right of rejection or termination of membership and if so, the way the rejection or termination is decided.\nmodel rules, rules 9 and 10\nWhether or not there is a right of appeal against rejection or termination of membership and if so, how the right of appeal may be exercised.\nmodel rules, rules 11 and 12\nA grievance procedure for dealing with a dispute under the rules.\nmodel rules, rules 12A to 12F\nThe recording of minutes of proceedings of management committee meetings and general meetings, and inspection of the minutes of a general meeting by financial members.\nmodel rules, rules 26 (1) and 41 (1) and (3)\nThe verification of the accuracy of the recorded minutes of meetings.\nmodel rules, rules 26 (2) and 41 (2)\nThe amendment or rescission of, or addition to, the rules of the incorporated association.\nmodel rules, rule 43 (1)\nThe validation of an amendment or rescission of, or addition to, the rules of the incorporated association.\nmodel rules, rule 43 (2)\nThe way the income and property of the incorporated association may be used.\nmodel rules, rule 46 (2)\nThe custody of the books, documents, instruments of title and securities of the incorporated association.\nmodel rules, rule 47\nThe end date of the incorporated association’s financial year.\nmodel rules, rule 48\nDistribution of surplus assets on winding-up.\nmodel rules, rule 49\n(sch.3-sec-ssec.1) The name of the incorporated association. model rules, rule 2\n(sch.3-sec-ssec.2) The objects of the incorporated association. model rules, rule 3\n(sch.3-sec-ssec.3) Any membership or other fees to be paid by the members of each class of membership of the incorporated association. model rules, rule 8\n(sch.3-sec-ssec.4) Whether or not there is a right of rejection or termination of membership and if so, the way the rejection or termination is decided. model rules, rules 9 and 10\n(sch.3-sec-ssec.5) Whether or not there is a right of appeal against rejection or termination of membership and if so, how the right of appeal may be exercised. model rules, rules 11 and 12\n(sch.3-sec-ssec.6) A grievance procedure for dealing with a dispute under the rules. model rules, rules 12A to 12F\n(sch.3-sec-ssec.7) The recording of minutes of proceedings of management committee meetings and general meetings, and inspection of the minutes of a general meeting by financial members. model rules, rules 26 (1) and 41 (1) and (3)\n(sch.3-sec-ssec.8) The verification of the accuracy of the recorded minutes of meetings. model rules, rules 26 (2) and 41 (2)\n(sch.3-sec-ssec.9) The amendment or rescission of, or addition to, the rules of the incorporated association. model rules, rule 43 (1)\n(sch.3-sec-ssec.10) The validation of an amendment or rescission of, or addition to, the rules of the incorporated association. model rules, rule 43 (2)\n(sch.3-sec-ssec.11) The way the income and property of the incorporated association may be used. model rules, rule 46 (2)\n(sch.3-sec-ssec.12) The custody of the books, documents, instruments of title and securities of the incorporated association. model rules, rule 47\n(sch.3-sec-ssec.13) The end date of the incorporated association’s financial year. model rules, rule 48\n(sch.3-sec-ssec.14) Distribution of surplus assets on winding-up. model rules, rule 49","sortOrder":43},{"sectionNumber":"sch.3-pt.2","sectionType":"part","heading":"Matters without examples","content":"# Matters without examples","sortOrder":44},{"sectionNumber":"sch.3-sec-oc.2","sectionType":"section","heading":null,"content":"### Section sch.3-sec-oc.2\n\nThe following matters about membership—\nthe classes of membership of the incorporated association;\nthe conditions of entry to a class;\nwhether membership of a class is limited or unlimited in numbers;\nhow a class is limited, if at all, and additional limitations of rights for a class, for example, voting rights and eligibility for holding office.\nThe following matters about the management committee—\nthe designation of the positions constituting the management committee and how a member of the management committee is elected or appointed to a position;\nthe term of office of a member;\nthe resignation of a member;\nhow a member is removed from office;\nappeal rights of a member if the member is removed from office;\nhow a casual vacancy on the management committee is filled;\nthe frequency of meetings of the management committee, how the meetings are called and the notice requirements for a meeting;\nthe procedure for meetings and the size of a quorum;\nthe functions and powers of the management committee.\nThe following matters about general meetings of the incorporated association—\nthe grounds for calling a meeting;\nhow a meeting is called;\nthe procedure for general meetings.\nHow the register of members is kept.\nThe way the income and property of the incorporated association is to be managed and how the association’s cheques must be drawn and signed.\nFor an incorporated association with a common seal—the form, custody and use of the common seal.\n(sch.3-sec-oc.2-ssec.1) The following matters about membership— the classes of membership of the incorporated association; the conditions of entry to a class; whether membership of a class is limited or unlimited in numbers; how a class is limited, if at all, and additional limitations of rights for a class, for example, voting rights and eligibility for holding office.\n(sch.3-sec-oc.2-ssec.2) The following matters about the management committee— the designation of the positions constituting the management committee and how a member of the management committee is elected or appointed to a position; the term of office of a member; the resignation of a member; how a member is removed from office; appeal rights of a member if the member is removed from office; how a casual vacancy on the management committee is filled; the frequency of meetings of the management committee, how the meetings are called and the notice requirements for a meeting; the procedure for meetings and the size of a quorum; the functions and powers of the management committee.\n(sch.3-sec-oc.2-ssec.3) The following matters about general meetings of the incorporated association— the grounds for calling a meeting; how a meeting is called; the procedure for general meetings.\n(sch.3-sec-oc.2-ssec.4) How the register of members is kept.\n(sch.3-sec-oc.2-ssec.5) The way the income and property of the incorporated association is to be managed and how the association’s cheques must be drawn and signed.\n(sch.3-sec-oc.2-ssec.6) For an incorporated association with a common seal—the form, custody and use of the common seal.\n- (a) the classes of membership of the incorporated association;\n- (b) the conditions of entry to a class;\n- (c) whether membership of a class is limited or unlimited in numbers;\n- (d) how a class is limited, if at all, and additional limitations of rights for a class, for example, voting rights and eligibility for holding office.\n- (a) the designation of the positions constituting the management committee and how a member of the management committee is elected or appointed to a position;\n- (b) the term of office of a member;\n- (c) the resignation of a member;\n- (d) how a member is removed from office;\n- (e) appeal rights of a member if the member is removed from office;\n- (f) how a casual vacancy on the management committee is filled;\n- (g) the frequency of meetings of the management committee, how the meetings are called and the notice requirements for a meeting;\n- (h) the procedure for meetings and the size of a quorum;\n- (i) the functions and powers of the management committee.\n- (a) the grounds for calling a meeting;\n- (b) how a meeting is called;\n- (c) the procedure for general meetings.","sortOrder":45}],"analysis":{"summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulation has expanded significantly beyond its original 1999 scope. It began as a procedural instrument covering naming rules and basic governance requirements, but has grown through multiple amendments (2001, 2002, 2007, 2011, 2016, 2017, 2022, 2023) to include detailed financial reporting tiers, qualified accountant and auditor definitions, ACNC charity exemptions, remuneration disclosure requirements, and property vesting mechanisms. The Olympic and Paralympic naming provisions (originally time-sensitive for the Sydney 2000 Games) remain in the regulation despite being permanently obsolete, suggesting the scope was not fully rationalised over time. The overall effect is a considerably more complex regulatory instrument than originally intended."},"complexity_factors":["Multiple cross-references to other legislation (Corporations Act, Business Names Registration Act, ACNC Act, Co-operatives National Law, Industrial Relations Act, Auditor-General Act) requiring readers to consult several laws simultaneously","Tiered financial reporting obligations based on size thresholds (large/small/exempt) that require careful categorisation of the association","Complex naming prohibition rules with multiple categories, exceptions, and a separate comparison methodology for checking against the National Names Index","The Olympic/Paralympic naming provisions (sections 4 and 6) are now historically obsolete but remain in the regulation, creating interpretive confusion","Exempt class provisions for ACNC-registered charities involve dual-regulatory compliance (state and federal) with specific carve-outs and disqualifying conditions","Schedules (1–6) are referred to throughout but their content is not fully reproduced, meaning the regulation cannot be understood without access to those schedules","Property vesting provisions (section 14A) involving the Public Trustee and schedule-based identification of former associations add administrative complexity","Remuneration disclosure rules (section 9E) incorporate an accounting standard (AASB 124) by reference, requiring professional knowledge to apply","Fee calculation provisions use a 'fee unit' system tied to a separate legislative mechanism rather than fixed dollar amounts"],"plain_english_summary":"This Queensland regulation is the detailed rulebook for incorporated associations—community clubs, charities and other non‑profits—and their committees, officers and anyone forming such a group. It sets naming limits, mandatory governance rules (constitutions, meetings, grievances), financial controls and reporting thresholds, auditor qualifications, and duties for committee members. Non‑compliance can lead to fines, cancelled registration and asset transfer requirements, so it’s essential for anyone running or starting a Queensland incorporated association."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulation’s scope has been expanded over time by later insertions and amendments to add detailed financial and reporting rules and cross‑agency alignment. Notable scope additions include: creating an exempt class tied to ACNC registration and ACNC reporting compliance (s 9C) and prescribing the ACNC documents to be presented at AGMs (s 9D); setting numeric size thresholds for large and small associations (ss 9BA, 9BB); prescribing accountant and auditor qualifications that reference external bodies and the Corporations Act (ss 9A, 9B); adding specific name prohibitions linked to ASIC’s National Names Index and business name registers (s 3) and Olympic/Paralympic protections (s 4); and detailed vesting rules for property on cancellation (s 14A). These additions increase cross‑jurisdictional compliance and administrative obligations for associations and their management committees."},"complexity_factors":["Extensive cross‑references to the Associations Incorporation Act and multiple other Commonwealth statutes (eg ACNC Act, Corporations Act, Business Names Registration Act) which creates interlocking compliance obligations (see ss 3, 9C, 9B).","Numerous schedules and parts that set out lists, model rules and examples rather than narrative rules, increasing navigation costs (schedules 1–6; sch.3, sch.4).","Numeric thresholds and classifications for size (large/small associations) that determine different reporting regimes and audit/qualification requirements (secs 9BA, 9BB, 9A, 9B).","Discretions and administrative actions by the chief executive (fee waivers, registers, name refusals) that affect scope of enforcement and compliance (secs 13, 16, 17).","Specific, sometimes technical, procedural prescriptions (cheque signatories, financial institution location, presentation of ACNC documents) that increase operational detail for committees (secs 10, 11, 9D).","Provisions dealing with vesting and divestment of property on cancellation, implicating third parties (sec 14A and related schedules).","Interaction with external registers and indices (National Names Index, Corporations Law registrations) requiring comparison rules and disregarding formatting differences (sec 3).","Prescribed forms of disclosure and allowable formats (oral statement recorded in minutes, separate statements), which create multiple compliant pathways (sec 9E).","Penalty units and specific maximum penalties for breaches, adding legal risk to operational non‑compliance (multiple sections)."],"plain_english_summary":"This regulation sets practical rules for incorporated associations: which names are unsuitable, standard model rules, financial and accounting requirements (including who may sign cheques), reporting thresholds, fee rounding and inspection rights, and what happens if incorporation is cancelled. It imposes record‑keeping and disclosure duties and prescribes penalties for non‑compliance.\nIt affects incorporated associations, their management committees, accountants/auditors, the chief executive and the public trustee because it defines compliance steps, reporting classifications and administrative decisions that those actors must follow."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulation has grown significantly beyond its original 1999 scope. Initially focused on basic incorporation rules and naming restrictions (including the temporary Sydney Olympics provisions), it has expanded to include: detailed financial reporting thresholds (2023), complex exemptions for federally-registered charities (2022), remuneration disclosure requirements (2023), and updated accountant/auditor qualifications (2022). The Olympics provisions (sections 4 and 6) remain as legislative 'zombies'—historical artifacts from 2000 that were never sunsetted. The regulation now functions as a comprehensive governance code rather than simple administrative machinery."},"complexity_factors":["Multiple cross-references to the parent Act (Associations Incorporation Act) and external legislation including the Corporations Act, ACNC Act, Business Names Registration Act, and Industrial Relations Act","Extensive use of schedules for prohibited names, model rules, and fee structures that aren't fully reproduced in the provided text","Nested conditional logic in section 3 with 12 separate categories of unsuitable names, some with sub-categories","Time-specific provisions (Sydney 2000 Olympics references in sections 4 and 6) that remain in force despite being historical","Dual regulatory framework requiring navigation between state and federal charity reporting requirements (section 9C)","Multiple defined terms including 'controlled entity', 'former association', 'ACNC commissioner' with external statutory references","Financial thresholds requiring tracking of both current assets and total revenue with different amounts for large vs small associations","Amendment history showing multiple layers of changes (2000, 2007, 2016, 2017, 2022, 2023) creating patchwork provisions"],"plain_english_summary":"This is a Queensland regulation that sets out the detailed rules for incorporated associations (community groups, clubs, and non-profits) operating in the state. It covers three main areas:\n\n**1. What you can name your association**\n- Bans names that sound like government bodies (Commonwealth, Federal, State departments)\n- Prohibits names suggesting Royal connections or military veteran status if untrue\n- Prevents names that could confuse people (mimicking existing businesses, other incorporated groups, or offensive names)\n- Includes special restrictions leftover from the 2000 Sydney Olympics preventing unauthorised use of Olympic-related words\n- Lists specific words and phrases that are off-limits without permission (found in attached schedules)\n\n**2. Financial and administrative rules**\n- Sets out what must be in an association's constitution (rules), including membership classes, how committees are elected, meeting procedures, and what happens to assets if the group winds up\n- Provides model rules associations can adopt\n- Requires associations to have a bank account in Queensland\n- Mandates that cheques must be signed by two people, with at least one being the president, secretary, or treasurer\n- Defines who qualifies as an accountant or auditor for financial reporting (Chartered Accountants, CPAs, or registered company auditors)\n- Sets financial thresholds for what counts as a 'large' association ($1M in assets or $500K in revenue) versus 'small' ($300K assets or $150K revenue)\n- Creates exemptions for charities registered with the national ACNC regulator, allowing them to skip some state reporting requirements if they file with the federal body\n- Requires disclosure of payments to committee members and senior staff\n\n**3. Administrative procedures**\n- Establishes fees for registration and late returns\n- Sets up processes for when associations are shut down, including where their property goes\n- Allows public inspection of association registers\n\n**Who it affects:** Anyone running or starting a community group, club, charity, or non-profit in Queensland that wants to become an incorporated association. It also affects the government officials who administer these registrations.\n\n**Why it matters:** Incorporation gives community groups legal status separate from their members (meaning members generally aren't personally liable for debts), but comes with compliance obligations. This regulation sets the baseline for good governance, financial transparency, and prevents misleading names that could confuse the public."},"issue_detection":{"absurdities":[{"type":"impossible_compliance","section":"sec.4 (Olympic and paralympic references) / sec.6","severity":"high","reasoning":"Section 6 requires a 'Sydney (Olympic) application' to be accompanied by written agreement from the Sydney Organising Committee for the Olympic Games, and a 'Sydney (Paralympic) application' by written agreement from the Sydney Paralympic Organising Committee Limited. Both organisations were wound up after the 2000 Games. The condition precedent to lawful compliance is obtaining agreement from entities that no longer exist, rendering compliance permanently impossible for any applicant seeking to use such names.","confidence":0.92,"description":"The Sydney Olympic Games and Sydney Paralympic Games occurred in 2000. This regulation, still in force, continues to declare names referencing these events as 'unsuitable' and requires written agreement from organising committees (SOCOG and Sydney Paralympic Organising Committee Limited) that no longer exist in any operational capacity. Any association today wishing to use such a name cannot obtain the required written agreement from a dissolved body."},{"type":"other","section":"sec.2 (Definitions)","severity":"low","reasoning":"While a drafting anachronism rather than a logical impossibility, the continued use of 'to be conducted' and 'to be held in 2000' in present-anticipatory language for events that concluded in September-October 2000 creates a legal instrument that is temporally incoherent on its face. Any interpreter must read 'to be held' as referring to a past event, which is linguistically and logically absurd.","confidence":0.85,"description":"The definition of 'Sydney Olympic Games' describes the Summer Games of the Twenty-Seventh Olympiad 'to be conducted' in future tense, and 'Sydney Paralympic Games' as 'to be held in Sydney in 2000'. These events occurred over two decades ago, yet the definitions remain in the present-anticipatory tense, creating an absurdity where current legislation speaks of future events that are historical facts."},{"type":"other","section":"sec.3(1)(f) vs sec.3(1)(e)","severity":"low","reasoning":"The absolute prohibition in s3(1)(e) on the words 'Commonwealth' or 'Federal' subsumes much of what s3(1)(f) would catch via contextual analysis for Commonwealth-government-suggesting names. This creates internal redundancy and raises the question of what work (f) does for names already caught by (e), leading to interpretive confusion about whether (f) adds anything beyond (e) for Commonwealth-referencing names.","confidence":0.65,"description":"Section 3(1)(e) prohibits any name containing the word 'Commonwealth' or 'Federal' absolutely, while section 3(1)(f) prohibits names 'suggesting, in the context in which it is proposed to be used, a connection with' government bodies. Section 3(1)(e) is a per se ban irrespective of context, but section 3(1)(f) is context-dependent. The per se ban in (e) renders the contextual test in (f)(i)-(ii) partially redundant for Commonwealth/Federal connections, since those names are already caught by (e) without any contextual analysis."},{"type":"other","section":"sec.3(1)(g)","severity":"medium","reasoning":"The reference to 'the Queen's dominions' in s3(1)(f)(v) is a continuing anachronism following the accession of King Charles III in September 2022. While statutory interpretation principles (demise of the Crown) would typically preserve the provision's operation, the explicit gendered reference to 'the Queen' creates interpretive uncertainty and is logically absurd when the sovereign is now a King. This is a genuine drafting absurdity, not merely a style issue.","confidence":0.78,"description":"Section 3(1)(g) prohibits a name suggesting a connection with a member of the Royal Family or Royal patronage 'if it does not exist', but section 3(1)(f) prohibits names suggesting a connection with 'the government of a part of the Queen's dominions' absolutely (with no 'if it does not exist' qualifier). Australia is now a realm of King Charles III, not the Queen, making references to 'the Queen's dominions' anachronistic and creating ambiguity about whether this provision still applies as drafted."},{"type":"other","section":"sec.3(1)(j) / sec.3(2)","severity":"medium","reasoning":"The Corporations Law was repealed and replaced over 20 years ago. While transitional provisions may carry references forward, the continued explicit reference to 'Corporations Law' (rather than 'Corporations Act') in an unamended provision creates interpretive difficulty. The National Names Index now operates under the Corporations Act 2001 regime. The mismatch between the statutory reference and the current legal framework constitutes a substantive absurdity in ongoing application.","confidence":0.82,"description":"Section 3(1)(j) prohibits names identical to those 'reserved or registered under the Corporations Law'. The 'Corporations Law' was replaced by the Corporations Act 2001 (Cwlth) in 2001. References to the Corporations Law are therefore references to a repealed instrument that no longer exists, making the practical application of s3(1)(j) and its subsection (2) comparison mechanism legally uncertain."},{"type":"circular_definition","section":"sec.9E(3)","severity":"low","reasoning":"The criterion for determining whether goods/services are a 'benefit' under s9E(3)(c) requires examining whether 'any other member' received 'similar goods or services in similar circumstances'. But those other instances are themselves subject to the same benefit characterisation test, which in turn requires examining yet further comparators. This is a soft circularity that makes the standard practically indeterminate and potentially self-referential.","confidence":0.6,"description":"Section 9E(3) prescribes that whether free or subsidised goods or services constitute 'benefits' depends partly on 'whether any other member of the association has received similar goods or services in similar circumstances'. This creates a circular and indeterminate standard: the characterisation of a benefit depends on a comparison to other instances that are themselves subject to the same uncertain characterisation, potentially leading to an infinite regress of comparative assessments."},{"type":"self_contradicting","section":"sec.14(3) / sec.14(2)","severity":"medium","reasoning":"Once the name is immediately removed from the register per s14(2), the entity arguably ceases to be an 'incorporated association'. Section 14(3) then imposes obligations on 'the secretary of the incorporated association' — but that office and that entity no longer exist in law after s14(2) takes effect. The provision thus imposes a continuing obligation on the officer of an entity whose legal status has been simultaneously extinguished, creating a logical impossibility.","confidence":0.72,"description":"Section 14(2) requires the chief executive to 'immediately' remove the association's name from the register of incorporated associations upon cancellation of incorporation. Section 14(3) then requires the secretary of the 'incorporated association' to return the certificate of incorporation within 2 months. After immediate removal under s14(2), the entity is no longer an 'incorporated association', yet s14(3) refers to the secretary of 'the incorporated association' — a status that has already been extinguished."},{"type":"self_contradicting","section":"sec.9C(2) / sec.9C(6)","severity":"low","reasoning":"An association may be in full compliance with its ACNC reporting obligations (satisfying s9C(4)) while the ACNC commissioner exercises a discretionary power under s40-10 of the ACNC Act to exclude its financial information from the register. The exclusion in s9C(6)(a) is triggered by the commissioner's administrative decision, not by any non-compliance by the association. Thus a fully compliant association is denied exempt status through no fault of its own, undermining the policy logic of the exemption framework.","confidence":0.63,"description":"Section 9C(2) defines the exempt class as associations satisfying criteria in subsections (3)-(5). Section 9C(6) then carves out associations excluded by the ACNC commissioner or in a reporting group. The structure requires an association to satisfy the inclusion criteria AND not fall within the exclusions, but the exclusion in s9C(6)(a) (where the ACNC commissioner has removed financial information) may apply precisely because the association is meeting its reporting obligations — the very basis for inclusion under s9C(4). An association could simultaneously satisfy s9C(4) and be caught by s9C(6)(a), creating an irresolvable tension."}],"contradictions":[{"severity":"low","section_a":"sec.4(c)","section_b":"sec.4(d)","confidence":0.7,"description":"Section 4(c) prohibits names containing '24th', 'twenty-fourth' or 'XXIVth' in conjunction with 'olympic', 'olympics' or 'games', referring to the 1988 Seoul Olympics (24th Olympiad). Section 4(d) prohibits '27th', 'twenty-seventh' or 'XXVIIth' in conjunction with 'olympiad', referring to the 2000 Sydney Olympics. The 24th Olympiad prohibition is broader (catches 'games') while the 27th prohibition is narrower (only catches 'olympiad'). This asymmetry means an association could potentially use '27th Olympic Games' without triggering s4(d), while '24th Games' would be caught by s4(c), creating an arbitrary and inconsistent protection regime."},{"severity":"medium","section_a":"sec.3(1)(f)","section_b":"sec.3(1)(g)","confidence":0.8,"description":"Section 3(1)(f) prohibits names suggesting a connection with government bodies absolutely (no qualification that the connection must be false). Section 3(1)(g) prohibits names suggesting a connection with Royal Family members, Royal patronage, or ex-servicepersons' organisations only 'if it does not exist'. The structural inconsistency means a genuine connection with the Royal Family or an ex-servicepersons' organisation is a complete defence, but a genuine connection with a government body provides no defence at all. An association that genuinely is a government instrumentality cannot use a name suggesting that true connection."},{"severity":"medium","section_a":"sec.9BA","section_b":"sec.9BB","confidence":0.75,"description":"Section 9BA prescribes that a 'large incorporated association' has current assets of $1,000,000 (para (a)(i)) or total revenue of $500,000 (para (b)(i)). Section 9BB prescribes that a 'small incorporated association' has current assets of $300,000 (para (a)(i)) or total revenue of $150,000 (para (b)(i)). There is a gap between $300,000 and $1,000,000 in current assets (and $150,000 to $500,000 in revenue) where an association is neither small nor large under these thresholds, yet the parent Act's classification scheme may not contemplate a third 'medium' category, potentially leaving such associations in regulatory limbo with unclear reporting obligations."},{"severity":"medium","section_a":"sec.11(1)","section_b":"sec.11(4)","confidence":0.85,"description":"Section 11(1) states a cheque must be signed by 'any 2' of the listed individuals including 'another member of the association approved under subsection (4)'. Section 11(4) allows the management committee to authorise 'up to 3 members' as additional signatories. Read together, there could be up to 6 authorised signatories (president, secretary, treasurer, plus 3 additional members). Section 11(2) then requires that at least 1 of the 2 signatories must be the president, secretary or treasurer. This means that two approved-member signatories (non-office-holders) signing together would breach s11(2), despite each individually being an 'approved' signatory under s11(1)(d) and s11(4), creating a contradiction between the categories established in s11(1) and the restriction imposed by s11(2)."},{"severity":"high","section_a":"sec.6(1)","section_b":"sec.6(2)","confidence":0.88,"description":"Section 6(1) requires a Sydney (Olympic) application to be accompanied by written agreement of the Sydney Organising Committee for the Olympic Games, and s6(2) requires a Sydney (Paralympic) application to have agreement from the Sydney Paralympic Organising Committee Limited. Both bodies have been dissolved. The definition of 'Sydney (Olympic) application' in s6(3) includes names under s4(a)-(g) that suggest a connection with the Sydney Olympic Games AND names under s4(h) and 4(j)(i). The definition of 'Sydney (Paralympic) application' covers s4(a)-(g) suggesting Paralympic connection AND s4(i) and 4(j)(ii). A name under s4(a)-(g) could simultaneously suggest a connection with both the Olympic and Paralympic Games, requiring written agreement from TWO dissolved bodies — compounding the impossible compliance issue and creating a structural contradiction in the consent regime."}]}},"importantCases":[],"_links":{"self":"/api/acts/associations-incorporation-regulation-1999","history":"/api/acts/associations-incorporation-regulation-1999/history","analysis":"/api/acts/associations-incorporation-regulation-1999/analysis","conflicts":"/api/acts/associations-incorporation-regulation-1999/conflicts","importantCases":"/api/acts/associations-incorporation-regulation-1999/important-cases","documents":"/api/acts/associations-incorporation-regulation-1999/documents"}}