{"id":"associations-incorporation-regulations-2023","name":"Associations Incorporation Regulations 2023","slug":"associations-incorporation-regulations-2023","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":235241,"registerId":"sa-associations-incorporation-regulations-2023-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Associations Incorporation Regulations 2023","content":"South Australia\nAssociations Incorporation Regulations 2023\nunder the Associations Incorporation Act 1985\n\nContents\n1\tShort title\n2\tCommencement\n3\tInterpretation\n4\tDefinition of prescribed association\n5\tForms\n6\tAccounting records\n7\tPeriodic returns (section 36)\n8\tModifications of Commonwealth Act for purposes of Part 5 and section 61 of Act\n9\tPrescribed particulars for application for deregistration (section 43A)\n10\tPrescribed commission (section 46)\n11\tException to requirement that name of association be printed etc on documents (section 54)\n12\tCommission may destroy documents (section 67(2)(d))\n13\tCopy of court order to be lodged with Commission\n14\tOffence to make false or misleading statement\nSchedule 1—Forms\nSchedule 2—Repeal of Associations Incorporation Regulations 2008\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Associations Incorporation Regulations 2023.\n2—Commencement\nThese regulations come into operation on 1 September 2023.\n3—Interpretation\nIn these regulations—\nAct means the Associations Incorporation Act 1985.\n4—Definition of prescribed association\nFor the purposes of paragraph (a)(ii) of the definition of prescribed association in section 3(1) of the Act, the amount prescribed is $500 000.\n5—Forms\n\t(1)\tThe forms set out in Schedule 1 must—\n\t(a)\tbe used for the purposes specified in the Schedule; and\n\t(b)\tcontain the information required by and be presented and completed in accordance with the instructions contained in the forms.\n\t(2)\tIf the space provided in a form is insufficient to contain all the required information—\n\t(a)\tthe information must be set out in an annexure to the form; and\n\t(b)\tthe annexure must have a distinguishing mark such as a letter or numeral; and\n\t(c)\tthe space in the form must contain the statement \"See Annexure\" together with the distinguishing mark for the annexure, or words to similar effect.\n6—Accounting records\nAn association must retain the accounting records kept by it under section 35 or 39C of the Act (as the case requires) for 7 years after the completion of the transactions to which they relate.\nMaximum penalty: $1 250.\n7—Periodic returns (section 36)\n\t(1)\tFor the purposes of section 36 of the Act, a prescribed association must lodge with the Commission a periodic return (in the form set out in Schedule 1) within 6 months after the end of each of its financial years.\n\t(2)\tA periodic return must be signed and dated by the public officer of the association.\n8—Modifications of Commonwealth Act for purposes of Part 5 and section 61 of Act\n\t(1)\tThe provisions of the Corporations Act 2001 of the Commonwealth applied by Part 5 or section 61 of the Act apply with the following modifications, additions and exclusions (in addition to those contained in the Act):\n\t(a)\ta reference to ASIC or the Commission is to be read as a reference to the Corporate Affairs Commission;\n\t(b)\ta reference to the Court is to be read as a reference to the Supreme Court of South Australia;\n\t(c)\ta reference to the Gazette is to be read as a reference to the South Australian Government Gazette;\n\t(d)\ta reference to lodge is to be read as a reference to lodge with the Corporate Affairs Commission;\n\t(e)\tin relation to an incorporated association—\n\t(i)\ta reference to a constitution is to be read as a reference to the rules of the incorporated association;\n\t(ii)\ta reference to a board of directors is to be read as a reference to the committee of the incorporated association;\n\t(iii)\ta reference to a director is to be read as a reference to—\n\t(A)\ta person who occupies or acts in a position of a member of the committee of the incorporated association, by whatever name called and whether or not validly appointed to occupy or duly authorised to act in the position; or\n\t(B)\ta person in accordance with whose directions or instructions the committee of the incorporated association is accustomed to act;\n\t(iv)\ta reference to an officer is to be read as including a reference to an officer within the meaning of the Act (in addition to the meaning given by paragraphs (c), (d), (e), (f) and (g) of the definition of officer of a corporation in section 9 of the Corporations Act 2001 of the Commonwealth);\n\t(v)\ta reference to a registered office is to be read as a reference to an office of the incorporated association (if any);\n\t(f)\tin respect of Part 5.1 of the Corporations Act 2001 of the Commonwealth—\nsection 411(13)—leave out from paragraph (b) \"the registered office of the body\" and insert \"the office (or the main office if there is more than 1) of the incorporated association or, if the association does not have an office, the address of the public officer of the incorporated association\"\n\t(g)\tin respect of Part 5.3A of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 446A(2)—\n\t(A)\tleave out from paragraph (a) \"section 491\" and insert \"section 41 of the Associations Incorporation Act 1985\"\n\t(B)\tleave out from paragraph (b) \"section 494\" and insert \"section 41C of the Associations Incorporation Act 1985\"\n\t(ii)\tsection 446A(3)—leave out \"is\" and insert \"and section 41D of the Associations Incorporation Act 1985 are\"\n\t(iii)\tsection 446B—after subsection (1) insert—\n\t(1A)\tIn applying the regulations to an incorporated association—\n\t(a)\tthe special resolution will be taken to have been passed under section 41(1)(b) of the Associations Incorporation Act 1985; and\n\t(b)\ta reference to section 494 of the Corporations Act 2001 of the Commonwealth will be taken to be a reference to section 41C of the Associations Incorporation Act 1985; and\n\t(c)\ta reference to section 497 of the Corporations Act 2001 of the Commonwealth will be taken to include a reference to section 41D of the Associations Incorporation Act 1985.\n\t(h)\tin respect of Part 5.4B of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 465A—leave out \"under section 459P, 462 or 464\" wherever occurring and insert in each case \"to the Court under section 41 of the Associations Incorporation Act 1985\"\n\t(ii)\tsection 465B(1)—leave out \"section 459P, 462 or 464\" and insert \"section 41 of the Associations Incorporation Act 1985\"\n\t(iii)\tsection 465C—leave out \"section 459P, 462 or 464\" and insert \"section 41 of the Associations Incorporation Act 1985\"\n\t(iv)\tsection 467A—\n\t(A)\tleave out \"Part 5.4 or 5.4A\" and insert \"section 41 of the Associations Incorporation Act 1985\"\n\t(B)\tleave out paragraph (b) and insert:\n\t(b)\tin the case of an application for the winding up of an incorporated association on the ground that it is unable to pay its debts—a defect in a demand of a kind referred to in section 41(4)(a) of the Associations Incorporation Act 1985;\n\t(v)\tsection 467B—leave out \"section 233, 459A, 459B or 461\" and insert \"section 41 or 61 of the Associations Incorporation Act 1985\"\n\t(vi)\tsection 472—after subsection (2) insert:\n\t(2A)\tThe Court may appoint a person who is not an official liquidator to be liquidator or provisional liquidator of an incorporated association in accordance with section 41(9) of the Associations Incorporation Act 1985.\n\t(vii)\tsection 475—leave out\n\t(i)\tin respect of Part 5.5 of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 490—leave out\n\t(ii)\tsection 491—leave out subsection (1)\n\t(iii)\tsection 494—leave out\n\t(iv)\tsection 496(1)—\n\t(A)\tleave out \"section 494\" and insert \"section 41C of the Associations Incorporation Act 1985\"\n\t(B)\tleave out paragraph (a) and insert—\n\t(a)\tapply to the Supreme Court for the association to be wound up under section 41 of the Associations Incorporation Act 1985 on the ground that the association is unable to pay its debts;\n\t(v)\tsection 497—leave out subsection (5)\n\t(vi)\tsection 501—leave out\n\t(vii)\tsection 507—leave out\n\t(j)\tin respect of Part 5.6 of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 513A—leave out \"section 233, 459A, 459B or 461\" and insert \"section 41 or 61 of the Associations Incorporation Act 1985\"\n\t(ii)\tsection 513D—leave out \"section 233, 459A, 459B or 461\" and insert \"section 41 or 61 of the Associations Incorporation Act 1985\"\n\t(iii)\tsection 532(1)—after \"is a registered liquidator\" insert \"or is or is to be appointed or nominated for appointment as the liquidator of an incorporated association by the Corporate Affairs Commission under section 41 of the Associations Incorporation Act 1985\"\n\t(iv)\tsection 532(8)—after \"imposed on the person\" insert \"or is not appointed or nominated for appointment as the liquidator of an incorporated association by the Corporate Affairs Commission under section 41 of the Associations Incorporation Act 1985\"\n\t(v)\tsection 533(1)(d)—leave out \"for an examination or order under section 597\" and insert \"to the Supreme Court under section 62 of the Associations Incorporation Act 1985\"\n\t(vi)\tsection 534(1)—after \"the liquidator may\" insert \"(if they have the consent of the Minister under section 62E(6) of the Associations Incorporation Act 1985)\"\n\t(vii)\tsection 544(1)—leave out \"to be dealt with under Part 9.7\"\n\t(viii)\tsection 544—leave out subsection (1A)\n\t(ix)\tsection 544(2)—leave out \"to be dealt with under Part 9.7\"\n\t(x)\tsection 544—after subsection (4) insert:\n(4A)\tIf money paid to the Corporate Affairs Commission under this section remains unclaimed or undistributed, the Commission may pay it to the Treasurer for payment into the Consolidated Account.\n(4B)\tA person making a claim in respect of any money paid to the Treasurer under subsection (4A) may apply to the Supreme Court for an order of payment of an amount to the person and the Court, if satisfied that an amount should be paid to the person, must make an order for the payment accordingly.\n(4C)\tOn the making of an order under subsection (4B) for payment of an amount to a person, or where the Treasurer is otherwise of the opinion that an amount should be paid to a person out of the money paid to the Treasurer under this section, the Treasurer must pay that amount to the person out of money lawfully available for that purpose.\n\t(k)\tin respect of Part 5.7B of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 588E(1)—leave out paragraphs (aa), (ab), (e), (ea) and (f) of the definition of \"recovery proceeding\"\n\t(ii)\tsection 588E(4)—leave out paragraphs (a) and (b) and insert:\n\t(a)\thas failed to keep accounting records in relation to a period as required by section 35(1) or 39C(1) of the Associations Incorporation Act 1985; or\n\t(b)\thas failed to retain accounting records in relation to a period for the 7 years required by regulation 6 of the Associations Incorporation Regulations 2023;\n\t(iii)\tsection 588E(5)—leave out \"subsection 286(1)\" and insert \"section 35(1) or 39C(1) of the Associations Incorporation Act 1985\"\n\t(iv)\tsection 588E(6)—\n\t(A)\tleave out \"subsection 286(2)\" and insert \"regulation 6 of the Associations Incorporation Regulations 2023\"\n\t(B)\tleave out \"financial\" wherever occurring and insert in each case \"accounting\"\n\t(v)\tsection 588E(8)—leave out paragraphs (aa), (d), (da) and (e)\n\t(vi)\tsection 588GB(2)(b)—leave out \"475(1),\"\n\t(vii)\tsection 588GB(5)—leave out \"475(1),\"\n\t(l)\tin respect of Part 5A.1 of the Corporations Act 2001 of the Commonwealth—\n\t(i)\tsection 601AA—leave out\n\t(ii)\tsection 601AB—leave out\n\t(iii)\tsection 601AC—after subsection (1) insert:\n(2)\tAn incorporated association is dissolved on deregistration under this section.\n\t(iv)\tsection 601AD—leave out and insert:\n601AD—Requirement to keep books following deregistration\nThe persons who were members of the committee of an incorporated association immediately before deregistration or cancellation of incorporation of the association must keep the association's books for 3 years after the deregistration or cancellation.\n\t(v)\tsection 601AE—leave out\n\t(vi)\tsection 601AF—leave out\n\t(2)\tWhen provisions of the Corporations Act 2001 of the Commonwealth are applied in relation to an incorporated association, the provisions (together with the provisions of any regulation or rule for the time being in force under the provisions) are to be interpreted according to the definitions of words and expressions and other interpretative provisions contained in the Corporations Act 2001 of the Commonwealth, except where a contrary intention is expressed in the Act or these regulations.\n9—Prescribed particulars for application for deregistration (section 43A)\nFor the purposes of section 43A(7) of the Act, the following particulars are prescribed:\n\t(a)\tthe name of the incorporated association;\n\t(b)\tthe date of the application for deregistration of the incorporated association.\n10—Prescribed commission (section 46)\nFor the purposes of section 46(3) of the Act, the prescribed commission is 5%.\n11—Exception to requirement that name of association be printed etc on documents (section 54)\nFor the purposes of section 54 of the Act, a chit or ticket evidencing the receipt by an association of an amount not exceeding $10 is prescribed as a receipt or document to which that section does not apply.\n12—Commission may destroy documents (section 67(2)(d))\n\t(1)\tThe Commission is authorised to destroy any of the following documents lodged with the Commission:\n\t(a)\tany periodic return, and any annexure to that return, that has been lodged for not less than 7 years;\n\t(b)\tany document (other than rules and any amendment to rules) that has been lodged or registered for not less than 10 years;\n\t(c)\tany document in the custody of the Commission relating to an association, or to an association that is to be taken to have been, incorporated under the repealed Act where the association has been dissolved or had its incorporation cancelled for not less than 10 years.\n\t(2)\tIn this regulation—\ndocument includes a reference to a transparency of a document produced by photographic or electronic means.\n13—Copy of court order to be lodged with Commission\nAn incorporated association must, within 7 days of becoming aware of the making by a court of an order under the Act in relation to the association, lodge a copy of the order with the Commission.\nMaximum penalty: $1 250.\n14—Offence to make false or misleading statement\nA person must not, in a document lodged with the Commission for the purposes of the Act—\n\t(a)\tmake a statement that is, to the person's knowledge, false or misleading; or\n\t(b)\tomit or authorise the omission from any such document a particular which is, to the person's knowledge, a material particular.\nMaximum penalty: $1 250.\nSchedule 1—Forms\nApplication for incorporation of an association—Associations Incorporation Act 1985 section 19\n1—Details of applicant\nFull name:\nResidential address:\nPhone:\nEmail (optional):\n2—Name of association to be incorporated\nFull name of association:\n3—Purpose of association\nThe purpose of the association is [insert brief description eg educational, for conserving resources].\nThe association is considered to be eligible for incorporation under section 18(1) [specify paragraph] of the Associations Incorporation Act 1985.\n4—Financial year of association\nThe financial year of the association ends on [insert end date of financial year as set out in proposed rules].\n5—Place at which books of association to be kept\nThe books of the association will be kept at [insert details of location].\n6—Details of public officer of association\nThe following person has attained 18 years of age, is a resident of South Australia and has consented to be the public officer of the association:\nFull name:\nOccupation:\nResidential address:\nPostal address:\nPhone:\nEmail:\n7—Rules of association\nInformation about how the matters required by section 23A of the Associations Incorporation Act 1985 are provided for in the proposed rules of the association must be included by way of an attachment in the form required by the regulations under the Act.\nThe application must be signed and dated by the applicant and, if the applicant is not the person who has consented to be the public officer of the association, by that person. The name of a person signing must be written legibly under or alongside the signature of that person.\nAdditional requirements\nThe documents required to accompany this form must be marked as follows:\n\"A\"—copy of the rules of the association\n\"B\"—copy of any instrument creating or establishing a trust—\n\t•\twhich is referred to in the rules of the association; or\n\t•\ton which any rule of the association relies for its operation\nor copy of the settled draft of any instrument prepared for the creation or establishment of a trust of which the association is intended to be the trustee—\n\t•\twhere the contemplated trust is referred to in the rules of the association; or\n\t•\twhere any rule of the association relies on the contemplated trust for its operation.\nIf there is more than 1 such instrument, the instruments must be marked \"B1\", \"B2\" and so on.\nEach of the marked documents must comply with the following:\n\t•\tthe document must be marked with—\n\t•\tthe name and registered number of the incorporated association to which it relates; and\n\t•\ta title that describes its contents; and\n\t•\tthe name, address and telephone number of the person to be contacted about the application.\nApplication for amalgamation of incorporated associations—Associations Incorporation Act 1985 section 22\n1—Details of associations and public officers\nAssociation 1:\nFull name of association:\nRegistration number of association:\nPublic officer of association\nFull name:\nResidential address:\nPhone:\nEmail:\nAssociation 2:\nFull name of association:\nRegistration number of association:\nPublic officer of association\nFull name:\nResidential address:\nPhone:\nEmail:\n2—Name of association to be formed on amalgamation\nFull name of association to be formed on amalgamation:\n3—Purpose of association to be formed on amalgamation\nThe purpose of the association to be formed on amalgamation is [insert brief description eg educational, for conserving resources].\nThe association is considered to be eligible for incorporation under section 18(1) [specify paragraph] of the Associations Incorporation Act 1985.\n4—Financial year of association to be formed on amalgamation\nThe financial year of the association to be formed on amalgamation ends on [insert end date of financial year as set out in proposed rules].\n5—Place at which books of association to be formed on amalgamation will be kept\nThe books of the association to be formed on amalgamation will be kept at [insert details of location].\n6—Details of public officer of association to be formed on amalgamation\nThe following person has attained 18 years of age, is a resident of South Australia and has consented to be the public officer of the association to be formed on amalgamation:\nFull name:\nOccupation:\nResidential address:\nPostal address:\nPhone number:\nEmail:\n7—Rules of association to be formed on amalgamation\nInformation about how the matters required by section 23A of the Associations Incorporation Act 1985 are provided for in the proposed rules of the association to be formed on amalgamation must be included by way of an attachment in the form required by the regulations under the Act.\nThe application must be dated and signed on behalf of each of the associations and by the public officer of the association to be formed on amalgamation. The name of a person signing must be written legibly under or alongside the signature of that person.\nAdditional requirements\nThe certificates of incorporation of each of the associations proposed to be amalgamated must accompany this application.\nOther documents required to accompany this application must be marked as follows:\n\"A\"—copy of the special resolution passed by association 1 supporting the amalgamation\n\"B\"—copy of the special resolution passed by association 2 supporting the amalgamation\n\"C\"—copy of the rules of the association proposed to be formed by the amalgamation\n\"D\"—copy of any instrument creating or establishing a trust—\n\t•\twhich is referred to in the rules of the association proposed to be formed by the amalgamation; or\n\t•\ton which any rule of the association proposed to be formed by the amalgamation relies for its operation\nor copy of the settled draft of any instrument prepared for the creation or establishment of a trust of which the association proposed to be formed by the amalgamation is intended to be the trustee—\n\t•\twhere the contemplated trust is referred to in the rules of the association proposed to be formed by the amalgamation; or\n\t•\twhere any rule of the association proposed to be formed by the amalgamation relies on the contemplated trust for its operation.\nIf there is more than 1 such instrument, the instruments must be marked \"D1\", \"D2\" and so on.\nEach of the marked documents must comply with the following:\n\t•\tthe document must be marked with—\n\t•\tthe name and registered number of the incorporated association to which it relates; and\n\t•\ta title that describes its contents; and\n\t•\tthe name, address and telephone number of the person to be contacted about the application.\nApplication for registration of alteration to rules—Associations Incorporation Act 1985 section 24\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Details of public officer\nFull name:\nResidential address:\nPostal address:\nPhone:\nEmail:\n3—Making of alteration to rules\nThe association has altered its rules in accordance with those rules by [insert \"special resolution on [date]\" or provide details of other mechanism for alteration as required or allowed by the rules, and provide details of any approvals or confirmations required by the rules].\n4—Alteration to rules\nThe nature of the alteration is—\n*alteration to the name of the association\n*substitution of new set of rules\n*alteration to rules numbered [specify numbers]\n* Delete the inapplicable\nThe rules of the association have been altered as follows:\n[include exact terms of resolution etc]\n5—Rules of association as altered\nInformation about how the matters required by section 23A of the Associations Incorporation Act 1985 are provided for in the rules of the association as altered must be included by way of an attachment in the form required by the regulations under the Act.\nThe application must be dated and signed on behalf of the association. The name of a person signing must be written legibly under or alongside the signature of that person.\nAdditional requirements\nA copy of the rules of the association as altered should accompany this application.\nThe copy must comply with the following:\n\t•\tthe document must be marked with—\n\t•\tthe name and registered number of the incorporated association to which it relates; and\n\t•\ta title that describes its contents; and\n\t•\tthe name, address and telephone number of the person to be contacted about the application.\nRules of association—Associations Incorporation Act 1985 section 23A\n\n\nMatter required by section 23A\nRule number\n•\nname of association\n\n•\nobjects of association\n\n•\nmembership in the case of an association that has members\n\n•\nthe powers, duties and manner of appointment of the committee of the association\n\n•\nthe appointment of an auditor in the case of an association that is a prescribed association\n\n•\nthe calling of and procedure at general meetings\n\n•\nwho has the management and control of the funds and other property of the association\n\n•\nthe powers of the association and by whom and in what manner they may be exercised\n\n•\nthe manner in which the rules of the association may be altered\n\nPeriodic return of prescribed association—Associations Incorporation Act 1985 section 36(1)\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Financial year to which return relates\nYear:\n3—Details of books and accounts for financial year\nPlace where books of the association kept:\nGross receipts of the association for the financial year:\nIf the association has members—\n\t•\tdate on which audited accounts for financial year laid before members:\n\t•\tthe members *did/*did not accept the accounts\n* Delete the inapplicable\n4—Details of auditor of accounts for financial year\nFull name:\nAddress:\n5—Information about association as at date of return\nDetails of public officer—\nFull name:\nOccupation:\nResidential address:\nPostal address:\nPhone:\nEmail:\nAny business names under which the association conducts its activities:\nThe principal object of the association:\nThe number of members of the association:\n*Details of any alterations to the rules of the association that have not been lodged for registration with the Commission:\nDetails of any variations or revocation of trusts referred to in the rules of the association or on which any rule of the association relies for its operation that have not been notified to the Commission:\nDetails of any exemptions granted by the Commission to the association under the Act and then in force:\nThe full name, residential address and occupation of each member of the committee of the association and the office (if any) held by that member:\n* A separate application for registration of the alteration of the rules is required.\nCertification\nI certify that the particulars contained in this return are true to the best of my knowledge and belief.\nSignature of public officer:\nDate:\nAttachments\nThe following must be included:\n\t•\ta copy of the accounts of the association for the financial year prepared under section 35(2)(a) of the Act;\n\t•\ta copy of the signed statement made under section 35(2)(c) of the Act relating to those accounts;\n\t•\ta copy of the auditor's report given under section 37(3) of the Act relating to those accounts.\nEach of the documents must comply with the following:\n\t•\tthe document must be marked with—\n\t•\tthe name and registered number of the incorporated association to which it relates; and\n\t•\ta title that describes its contents; and\n\t•\tthe name, address and telephone number of the person to be contacted about the application.\nWinding up report—Associations Incorporation Act 1985 section 41B and section 41D\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Details of person lodging report\nFull name:\nAddress:\nPhone:\nEmail:\nFacsimile:\n3—Purpose of lodging report\nThis report as to the affairs of the association—\n\t*\thas been prepared for the purposes of section 41B of the Associations Incorporation Act 1985 (Reports to be submitted to liquidator) and is made up to the date the order for winding up of the association was made by the Supreme Court or an earlier date specified by the liquidator;\n\t*\thas been prepared for the purposes of section 41D of the Associations Incorporation Act 1985 (Disclosure to creditors on voluntary winding up) and is made up to the latest practicable date before the notices of the meeting were sent.\n*Delete the inapplicable\n4—Report on affairs of association\nThis report details assets and liabilities as at [insert date].\n\n\n\n\nValuation*\n$\nEstimated realisable value\n$\n1\nAssets not specifically charged\n\n\n\n\n(a)\ninterests in land (see Attachment A)\n\n\n\n\n(b)\nsundry debtors (see Attachment B)\n\n\n\n\n(c)\ncash on hand\n\n\n\n\n(d)\ncash at bank\n\n\n\n\n(e)\nstock (see Attachment C)\n\n\n\n\n(f)\nwork in progress (see Attachment C)\n\n\n\n\n(g)\nplant and equipment (see Attachment C)\n\n\n\n\n(h)\nother assets (see Attachment D)\n\n\n\n\n\n\nSubtotals\n\n\n2\nAssets subject to specific charges less amounts owing (see Attachment E)\n\n\n\n\n\n\nTotals\n\n\n3\nLess amounts payable to priority creditors\n\n\n\n\n(a)\ntax instalment deductions and prescribed payments tax\n\n\n\n\n(b)\nemployee entitlements (see Attachment F)\n\n\n\n\n(c)\nother priority creditors (see Attachment G)\n\n\n\n4\nLess amounts owing to unsecured creditors (see Attachment H)\n\n\n\n5\nContingent assets\nEstimated to produce (see Attachment I)\n$\n\n\n6\nContingent liabilities\nEstimated to rank (see Attachment J)\n$\n\n\n\n\nThis is an estimated deficiency:\nY or N\n\n\n\n\nThis is an estimated surplus:\nY or N\n\n\n\n\nThe estimate is subject to the cost of administration:\nY or N\n\n\n\n\nThe estimate is subject to costs of liquidation:\nY or N\n\n\n\nLiability of members to contribute (as set out in rules)\n$\n\n\n* For each valuation amount show whether the amount is the cost of the asset or liability or the net book amount assigned to the asset or liability.\nThe attachments must include information as follows:\nAttachment A—for each interest in land:\naddress of land and description of interest\nvaluation ($)\nestimated realisable value ($)\nvaluation for rating purpose\nparticulars of tenancy\nwhere possession of deeds may be obtained\nshort particulars of title\nAttachment B—for each sundry debtor (including loan debtors):\nname and address of debtor\namount owing ($)\namount realisable ($)\ndeficiency ($)\nparticulars of security (if any) held\nexplanation of deficiency\nAttachment C—for each item or class of stock, work in progress, plant or equipment:\ndetailed description\nvalue ($)\nAttachment D—for other assets:\nbrief description (for example, deposit or investment)\ncost ($)\namount realisable ($)\nAttachment E—for each asset subject to a specific charge:\ndescription of asset\ndate charge given\ndescription of charge\nholder of charge\nterms of repayment\nvaluation ($)\nestimated realisable value ($)\namount owing under charge ($)\nAttachment F—for each employee claim:\nname and address of employee\nwages ($)\nholiday pay ($)\nlong service leave ($)\nestimated liability\nAttachment G—for each priority creditor other than those detailed in Attachment F:\nname and address of creditor\nstatement of whether the creditor is or is not an officer of the association\ndescription of nature of debt\namount owing ($)\nAttachment H—for each unsecured creditor:\nname and address of creditor\nstatement of whether the creditor is or is not an officer of the association\namount claimed by creditor ($)\namount admitted as owing ($)\nreasons for difference (if any) between amount claimed and admitted\nAttachment I—for each contingent asset:\ndescription of asset\ngross assets ($)\nestimated to produce ($)\nAttachment J—for each contingent liability:\nname and address of creditor\nnature of liability\ngross liability ($)\nestimated rank for ($)\nIf the report is prepared for the purposes of section 41D of the Associations Incorporation Act 1985, Attachments A, B, D and E must show the method and manner of arriving at the valuation of the asset.\nCertification\nI certify that the particulars contained in this report are true to the best of my knowledge and belief.\n[Insert name of each committee member and each member must sign and date the report against his or her name.]\nDeclaration of solvency for voluntary winding up—Associations Incorporation Act 1985 section 41C\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Details of person lodging declaration\nFull name:\nAddress:\nPhone:\nEmail (optional):\nFacsimile (optional):\n3—Declaration\nWe declare that—\n\t•\tit is proposed to wind up the association voluntarily; and\n\t•\twe constitute a majority of the members of the committee of the association; and\n\t•\twe have made an inquiry into the affairs of the association; and\n\t•\tat a meeting of the committee, we formed the opinion that the association will be able to pay its debts in full within a period not exceeding 12 months after the commencement of the winding up; and\n\t•\tthe statement showing the affairs of the association attached to this declaration is correct as at the latest practicable date before the making of this declaration.\n[Insert name of each committee member making declaration and each member must sign and date the declaration against his or her name.]\nStatement showing affairs of association\nThis statement details assets and liabilities as at [insert date].\n\n\nEstimated realisable value\n$\nAssets\n\n\ncash at bank\n\n\ncash on hand\n\n\nmarketable securities\n\n\nbills receivable\n\n\ntrade debtors\n\n\nloans and advances\n\n\nstock in trade\n\n\nwork in progress (as detailed in inventory)\n\n\nfreehold property\n\n\nleasehold property\n\n\nplant and machinery\n\n\nfurniture, fittings, utensils etc\n\n\npatents, trademarks etc\n\n\ninvestments other than marketable securities\n\n\nother property (as detailed in inventory)\n\nTotal estimated realisable value of assets\n\nLiabilities secured on specific assets\nRank for payment\n\nestimated expenses of winding up\n\n\nother estimated expenses (including interest accruing until payment of debts in full)\n\n\nunsecured creditors (amounts estimated to rank for payment)\n\n\n\t•\ttrade accounts\n\n\n\t•\tbills payable\n\n\n\t•\taccrued expenses\n\n\n\t•\tother liabilities\n\n\ncontingent liabilities\n\nTotal of liabilities\n\nEstimated surplus after paying debts in full\n\nApplication for deregistration of incorporated association with surplus assets not exceeding $5 000—Associations Incorporation Act 1985 section 43A\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Details of person lodging application\nFull name:\nAddress:\nPhone:\nEmail (optional):\nFacsimile (optional):\n3—Details of applicant authorised by special resolution to apply for deregistration of association\nFill in this section if the applicant is authorised by special resolution of the association to apply for deregistration of the association.\nFull name:\nResidential address:\nDate of meeting at which special resolution passed:\nType of meeting at which special resolution passed:\n\t*\tannual general meeting\n\t*\tspecial general meeting\n\t*\tother (please specify)\n*Delete the inapplicable\nAdditional requirements—The application must be accompanied by a copy of the resolution and the minutes of the meeting at which it was passed.\n4—Details of applicants if association no longer has an active membership\nFill in this section if the association no longer has an active membership\nApplicant 1\nFull name:\nResidential address:\nPhone (optional):\nEmail (optional):\nFacsimile (optional):\nThe applicant is—\n\t*\tan officer of the association\n\t*\ta member of the association\n\t*\ta person who claims proper interest in the application on the following grounds:\n* Delete the inapplicable\nApplicant 2\nFull name:\nResidential address:\nPhone (optional):\nEmail (optional):\nFacsimile (optional):\nThe applicant is—\n\t*\tan officer of the association\n\t*\ta member of the association\n\t*\ta person who claims proper interest in the application on the following grounds:\n* Delete the inapplicable\nAttach details separately if there are further applicants.\nCertification\nI certify that—\n\t(a)\tthe association has no liabilities and is not a party to any legal proceedings; and\n\t(b)\tnone of the assets available for distribution have been, or are proposed to be, distributed to members or former members or associates of members or former members of the association; and\n\t(c)\tthe information contained in the attachments is, to the best of my knowledge and belief, true and complete.\n[Insert name of each applicant and each applicant must sign and date the form against his or her name]\nAttachments\nAttachment 1—Surplus assets: details and manner in which distributed or proposed to be distributed\nFor each asset:\ndescription of asset\nname of body to whom asset has been or is to be distributed\nvalue ($)\nAttachment 2—Rules governing distribution of assets\nThe association *has/*does not have rules governing the distribution of surplus assets on deregistration.\n* Delete the inapplicable\nIf the association has such rules, a copy of the rules must accompany the application.\nIf the association has no such rules, the applicants request that the Commission approve the manner or proposed manner of distribution.\nAttachment 3—Committee of association\nInsert name and residential address of each member of the committee of the association\nAdditional requirements\nAny document required to accompany the application must comply with the following:\n\t•\tthe document must be marked with—\n\t•\tthe name and registered number of the incorporated association to which it relates; and\n\t•\ta title that describes its contents; and\n\t•\tthe name, address and telephone number of the person to be contacted about the application.\nApplication for reservation of name—Associations Incorporation Act 1985 section 53A\n1—Details of applicant\nFull name:\nAddress:\nPhone:\nEmail (optional):\nFacsimile (optional):\n2—Name to be reserved\nName:\nIf the name is the same as a business name, provide details:\nIf the name is the same as the name of a body corporate, provide details:\n3—Purpose of association\nThe purpose of the proposed incorporated association is [insert brief description eg educational, for conserving resources].\nThe association is considered to be eligible for incorporation under section 18(1) [specify paragraph] of the Associations Incorporation Act 1985.\nSignature of applicant:\nDate:\nNotice of change of public officer or change of address of public officer—Associations Incorporation Act 1985 section 56\n1—Association details\nFull name of association:\nRegistration number of association:\n2—Change of public officer*\nDetails of new public officer\nFull name:\nOccupation:\nResidential address:\nPostal address:\nPhone:\nEmail:\nDate of appointment as public officer:\nDetails of former public officer\nFull name:\nDate ceased to be public officer:\n3—Change of address of public officer*\nDetails of public officer\nFull name:\nPhone:\nEmail:\nNew residential address:\nNew postal address:\nDate changed:\n* Delete the inapplicable\nSignature of public officer:\nDate:\nNotice of variation or revocation of trust affecting rules—Associations Incorporation Act 1985 section 59\n1—Details of association\nFull name of association:\nRegistration number of association:\n2—Notice of variation or revocation of trust referred to in rules of association or on which any rule of association relies for its operation\nDetails of trust\nName:\nDate of instrument of trust:\nDate of variation or revocation:\nFull particulars of the variation or revocation:\nName of trustee:\nSignature of trustee:\nDate:\nSchedule 2—Repeal of Associations Incorporation Regulations 2008\nThe Associations Incorporation Regulations 2008 are repealed.\nLegislative history\nNotes\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2023\n74\nGazette 3.8.2023 p2458 \n1.9.2023: r 2\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available for review. No comparison between original intent and final form is possible from the information provided."},"complexity_factors":["No legislative text was retrievable — the source URL returned a 404 error","Analysis is based solely on the title of the instrument, not its actual content","Complexity cannot be meaningfully assessed without reviewing the actual provisions","The score of 1 reflects absence of data, not simplicity of the law itself"],"plain_english_summary":"Likely subordinate regulations supporting South Australia’s Associations Incorporation Act, setting practical rules for incorporated associations — registration, meetings, records, constitutions, fees and officer obligations.  \n\nThey affect anyone who runs, volunteers for, or belongs to an incorporated association (clubs, charities, sporting and community groups) by specifying how those organisations must operate and comply with the Act."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The regulations appear consistent with the traditional scope of association incorporation law. While Regulation 8 extensively modifies the Corporations Act for application to associations, this 'borrowing' of corporate insolvency procedures has been a feature of South Australian association law for decades. The $500,000 threshold for prescribed associations and the 7-year record retention are standard regulatory provisions. No significant scope creep is evident."},"complexity_factors":["Extensive modification of Commonwealth legislation: Regulation 8 contains 12 sub-paragraphs with detailed textual amendments to the Corporations Act 2001, requiring readers to cross-reference between three documents (these regulations, the SA Act, and the Commonwealth Act)","Nested conditional logic: Multiple provisions apply only to 'prescribed associations' (those with revenue over $500,000), creating a two-tier compliance system","Defined terms scattered across instruments: Terms like 'prescribed association' are defined by cross-reference to the Act, then further specified in Regulation 4 ($500,000 threshold)","Multiple document marking systems: Forms require specific alphanumeric marking (A, B, B1, B2, etc.) with strict formatting rules for annexures","Dual statutory framework: Provisions operate simultaneously under the Associations Incorporation Act 1985 and the Corporations Act 2001 (as modified), requiring knowledge of both","Detailed form requirements: Schedule 1 contains 9 separate forms with extensive field requirements, certification clauses, and attachment specifications","Temporal conditions: Document destruction timelines vary (7 years for returns, 10 years for other documents, 3 years for post-deregistration books)"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations set out the practical rules for running incorporated associations in South Australia—think community groups, sports clubs, charities, and hobby societies that have formal legal status. They work alongside the Associations Incorporation Act 1985 to fill in the operational details.\n\n**Key things covered:**\n\n- **Paperwork and forms**: Prescribes exactly which forms to use when applying to incorporate, amalgamate (merge), change rules, wind up, or deregister an association. Schedule 1 contains all the templates.\n\n- **Financial record-keeping**: Requires associations to keep accounting records for 7 years. Larger \"prescribed associations\" (those with revenue over $500,000) must lodge annual returns with the Corporate Affairs Commission within 6 months of their financial year end.\n\n- **Borrowing from corporate law**: Adapts parts of the Commonwealth Corporations Act 2001 for use by associations—particularly around winding up (liquidation), insolvency, and deregistration. This is done by \"modifying\" (changing) how those federal laws apply, so concepts like \"director\" become \"committee member\" and \"ASIC\" becomes the \"Corporate Affairs Commission.\"\n\n- **Practical exemptions**: Small receipts under $10 don't need the association's name printed on them. The Commission can destroy old documents after 7-10 years.\n\n- **Penalties**: Fines up to $1,250 for offences like making false statements to the Commission, failing to lodge court orders, or not keeping proper records.\n\n**Who it affects:**\n\nAnyone involved in running an incorporated association in South Australia—committee members, public officers (the official contact person), auditors, and members. It also affects the Corporate Affairs Commission (the government body that oversees these associations).\n\n**Why it matters:**\n\nWithout these regulations, associations wouldn't know exactly how to comply with the Act. The regulations provide the \"how-to\" guide—from what information goes on a form to how long to keep the books. The heavy cross-referencing to the Corporations Act also means community groups get access to sophisticated insolvency and winding-up procedures originally designed for big companies, but adapted for volunteer-run organisations."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"These regulations are procedural and implementation-focused rather than substantive policy expansion. They prescribe forms, timeframes, document retention rules, thresholds ($500,000 for 'prescribed association') and technical modifications to how certain Commonwealth corporate-law provisions operate for incorporated associations. That aligns with the Act’s original purpose to regulate incorporated associations’ administration and winding-up processes. The instrument does not materially expand the statutory powers beyond implementing and adapting existing Act and Corporations Act provisions; it chiefly clarifies administrative detail and applies tailored substitutions for corporate concepts to fit association structures (see Regs 4, 5–7, 8 and Schedule 1)."},"complexity_factors":["Extensive cross-references to the Corporations Act 2001 with numerous targeted substitutions, exclusions and insertions (Reg 8—multiple sub-paragraphs).","Multiple time-limit rules that differ by document type (7 years for periodic returns; 7 years retention of accounting records; 10 years for other lodged documents) (Regs 6 and 12).","Schedule 1 contains many bespoke forms with detailed attachment requirements and certifications, increasing procedural specificity and document complexity.","Several offence and penalty provisions applied to different duties with the same monetary cap ($1,250) but across different regs (Regs 6, 13, 14).","Definitions and term-mapping: single short definition (Reg 3) but many implied re-definitions when importing Corporations Act terms (Reg 8(l)(ii)–(v)).","Conditional logic in modifications (e.g. some Corporations Act sections are entirely removed, some are modified, and others are reinterpreted—Reg 8 contains nested changes and exceptions).","Prescriptive financial thresholds with regulatory effects (Reg 4: $500,000; Reg 10: 5% commission; Schedule 1 references to auditors for prescribed associations)."],"plain_english_summary":"**What these regulations do (mechanically)\n\n- Set the practical rules and forms that incorporated associations in South Australia must use to comply with the Associations Incorporation Act 1985. (Regs 1–5, Schedule 1.)\n- Prescribe financial and record-keeping requirements: how long accounting records must be kept (7 years), when prescribed associations must lodge a periodic return (within 6 months after each financial year) and who must sign it (the public officer). (Regs 6–7.)\n- Define the threshold for a “prescribed association” for the Act’s purposes as $500,000 (Reg 4), and prescribe a 5% commission figure used in one of the Act’s monetary calculations (Reg 10).\n- Adapt (modify) many provisions of the Commonwealth Corporations Act 2001 when those provisions are applied to incorporated associations under the Act: substitutions of terms (for example, ASIC → Corporate Affairs Commission, Court → Supreme Court), tailored changes about officers, registered office, insolvency and winding up, and other scope limitations or exclusions. (Reg 8.)\n- Prescribe the particulars required on an application for deregistration (name and date of application) and allow the Commission to destroy old documents after set periods (7 or 10 years depending on document type). (Regs 9, 12.)\n- Create procedural exceptions and small-value thresholds: e.g. receipts (chits or tickets) evidencing amounts not exceeding $10 do not need the association’s name printed on them. (Reg 11.)\n- Make it an offence to lodge documents with the Commission that the person knows are false or omit material particulars, and require associations to lodge copies of court orders affecting them within 7 days. (Regs 13–14.)\n- Require specified standard forms for incorporation, alteration of rules, amalgamation, winding up and deregistration and set out what attachments each form must include. (Schedule 1.)\n\nWho is affected\n\n- Incorporated associations registered under the Associations Incorporation Act 1985 (primary duty-bearers). They must keep records, use prescribed forms, lodge returns, and comply with the modified Corporations Act provisions where those are applied. (Regs 3–8, Schedule 1.)\n- Public officers and committee members of those associations: they must sign returns, keep books, and in some circumstances keep books after deregistration. (Regs 6–7 and Reg 8(l)(iv).)\n- The Corporate Affairs Commission (the regulator designated in the regulations) and the Supreme Court (for court and winding-up functions) — these bodies receive documents, make decisions on deregistration/winding up and may be the recipient of substituted powers under the modified Commonwealth provisions. (Reg 8.)\n- Creditors, liquidators and people involved in winding up or deregistration processes: several modifications to insolvency and winding-up provisions in the Corporations Act are applied to incorporated associations (Reg 8).\n\nWhy it matters (claimed purpose and practical tests)\n\n- Claimed purpose: to provide clarity and uniform administrative procedures (forms, retention periods, thresholds) and to make Commonwealth corporate insolvency and related rules operate sensibly for incorporated associations by mapping corporate terms onto association structures. (See Regs 5–8, Schedule 1.)\n\n- Practical trade-offs, costs and incentives:\n  - Compliance burden: associations (and especially their public officers and committee members) bear the direct cost of compliance — keeping accounting records for 7 years (Reg 6), preparing and lodging periodic returns within 6 months of each financial year (Reg 7), using prescribed forms and attachments (Reg 5 and Schedule 1), and lodging court orders within 7 days (Reg 13). Penalties for non-compliance are modestly capped (maximum $1,250 in Regs 6, 13, 14), which concentrates enforcement on administrative breaches rather than large fines.\n  - Threshold effects: the $500,000 figure for a “prescribed association” (Reg 4) determines which associations face additional requirements (for example, appointment of an auditor as required in rule particulars in Schedule 1). Associations near that threshold may face administrative decisions (e.g. whether to reorganise income or activities) to avoid or meet the additional obligations.\n  - Regulatory clarity vs interpretive work: importing parts of the Corporations Act (Reg 8) reduces the need to re-draft insolvency and corporate governance rules, but creates interpretive complexity. Persons applying the law must translate corporate concepts into association terms (for example, 'director' → committee member or person who directs the committee) and follow many specific substitutions and exclusions set out in Reg 8. That reduces drafting duplication but increases reliance on cross-referencing and careful legal interpretation.\n  - Records disposal and access: the Commission may destroy periodic returns after 7 years and other documents after 10 years (Reg 12). That lowers long-term storage costs for the regulator and reduces administrative burden, but also shortens the window during which an association or third party can obtain historical filings from the regulator.\n  - Small-value exception: receipts for amounts up to $10 need not include the association’s name (Reg 11). That marginally reduces paperwork for low-value transactions.\n\nWho pays, who decides, and what behaviour changes\n\n- Who pays: the running costs (time and record-keeping) fall on associations and their officers (committee, public officer). Any monetary commission (5%) prescribed by Reg 10 affects amounts calculated under the Act (see Reg 10 and the Act's relevant section). The regulator (Corporate Affairs Commission) bears the costs and discretion of document management, including destruction under Reg 12.\n- Who decides: associations decide how to organise their finances and records to meet the rules; the public officer signs returns and files notices; the Commission enforces lodgement requirements and may destroy old documents; the Supreme Court is the decision-maker where Court functions are involved (Reg 8 substitutions). Liquidators and courts apply the modified Corporations Act provisions when winding up associations (Reg 8).\n- Behaviour changes required: adopt the prescribed forms (Schedule 1), retain and produce accounting records for 7 years (Reg 6), lodge periodic returns on time and have them signed by the public officer (Reg 7), follow prescribed steps when deregistering (Reg 9 and relevant Schedule 1 form), and ensure documents lodged with the Commission are complete and not false (Reg 14).\n\nImplementation risks and administrative trade-offs\n\n- Cross-reference risk: Reg 8’s many specific modifications to the Corporations Act create dependence on two statutes and on detailed substitutions. That increases interpretive work for advisers and courts when resolving boundary questions (e.g. which Corporations Act provisions are excluded, and how 'officer' is defined in particular contexts).\n- Concentration of duties: the public officer and committee members carry much of the compliance load and limited penalties create an incentive for timely administrative compliance rather than large-scale enforcement.\n- Record availability: the Commission’s power to destroy documents after 7–10 years (Reg 12) reduces public archival availability and could complicate later disputes that require historical filings.\n\nKey sections to look at quickly: Reg 4 (prescribed association threshold), Regs 6–7 (record-keeping and periodic returns), Reg 8 (modifications of the Corporations Act), Reg 12 (destruction of documents), Regs 13–14 (lodging court orders; false statements), Schedule 1 (mandatory forms)."}},"importantCases":[],"_links":{"self":"/api/acts/associations-incorporation-regulations-2023","history":"/api/acts/associations-incorporation-regulations-2023/history","analysis":"/api/acts/associations-incorporation-regulations-2023/analysis","conflicts":"/api/acts/associations-incorporation-regulations-2023/conflicts","importantCases":"/api/acts/associations-incorporation-regulations-2023/important-cases","documents":"/api/acts/associations-incorporation-regulations-2023/documents"}}