2Interpretation

### 2 Interpretation > > (1)  *\[Section 2 Subsection (1) amended by No. 43 of 1983, s. 4 \]**\[Section 2 Subsection (1) amended by No. 15 of 1984, s. 4 \]**\[Section 2 Subsection (1) amended by No. 13 of 1993, s. 4 \]**\[Section 2 Subsection (1) amended by No. 9 of 1982, s. 7 and Sched. 10 \]**\[Section 2 Subsection (1) amended by No. 43 of 1983, s. 4 \]**\[Section 2 Subsection (1) amended by No. 15 of 1984, s. 4 \]*In this Act, unless the contrary intention appears – > > > > > ***accounting records*** includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers, and other documents of prime entry, and also includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; > > > > > ***applicant for incorporation*** means the person who makes an application for the incorporation of an association under [section 7](#GS7@EN) ; > > > > > ***association*** means – > > > > > > > > (a) any association, society, club, institution, or body that is formed or carried on – > > > > > > > > > > > > (i) for a religious, educational, benevolent, or charitable purpose; > > > > > > > > > > > > > (ii) for the purpose of providing medical treatment or attention; > > > > > > > > > > > > > (iii) for the purpose of promoting or encouraging literature, science, or art; > > > > > > > > > > > > > (iv) for the purpose of recreation or amusement; > > > > > > > > > > > > > (v) for the purpose of establishing, managing, carrying on, or beautifying a community centre; > > > > > > > > > > > > > (vi) for the purpose of administering (whether as trustee or otherwise) any scheme or fund for the payment of superannuation or retiring benefits to the members of any organization or undertaking or the employees of any person or body of persons (whether incorporated or unincorporated); or > > > > > > > > > > > > > (vii) for promoting any of the foregoing purposes or any like purpose; and > > > > > > > > > (b) any other association, society, club, institution, or body that is declared by the Minister, by order, to be an association for the purposes of this Act – > > > > > > but does not include any association, society, club, institution, or body that is formed or carried on for the purpose of trading or securing pecuniary profit for its members; > > > > > ***Commissioner*** means the Commissioner for Corporate Affairs holding office under [section 4 of the](/view/html/inforce/2026-04-12/act-1980-064#GS4@EN) [Commissioner for Corporate Affairs Act 1980](/view/html/inforce/2026-04-12/act-1980-064) , and includes any person holding that office in an acting capacity; > > > > > ***committee***, used in relation to an association, means the committee of the association or, if there is no committee thereof, the persons (however styled) who have the management of the affairs of the association; > > > > > ***financial year*** means – > > > > > > > > (a) in relation to an association incorporated under this Act before the commencement of [section 4 of the](/view/html/inforce/2026-04-12/act-9999-999#GS4@EN) [Associations Incorporation Amendment Act 1983](/view/html/inforce/2026-04-12/act-9999-999) – > > > > > > > > > > > > (i) a period of 12 months commencing at the expiration of the period in respect of which the last audit of the financial affairs of the association was prepared pursuant to [section 24](#GS24@EN) before the commencement of [section 4 of the](/view/html/inforce/2026-04-12/act-9999-999#GS4@EN) [Associations Incorporation Amendment Act 1983](/view/html/inforce/2026-04-12/act-9999-999) or, if no audit was prepared before the commencement of that section, on – > > > > > > > > > > > > > > > > (A) the date of incorporation of the association; or > > > > > > > > > > > > > > > > > (b) where the association makes application to the Commissioner for the fixing of a commencing date for its financial year such date as the Commissioner may approve; and > > > > > > > > > > > > > (ii) each period of 12 months commencing at the expiration of the previous financial year of the association; and > > > > > > > > > (b) in relation to an association incorporated under this Act on or after the commencement of [section 4 of the](/view/html/inforce/2026-04-12/act-9999-999#GS4@EN) [Associations Incorporation Amendment Act 1983](/view/html/inforce/2026-04-12/act-9999-999) – > > > > > > > > > > > > (i) a period of 12 months commencing on – > > > > > > > > > > > > > > > > (A) the date of incorporation of the association; or > > > > > > > > > > > > > > > > > (B) where the association makes application to the Commissioner for the fixing of a commencing date for its financial year such date as the Commissioner may approve; and > > > > > > > > > > > > > (ii) each period of 12 months commencing at the expiration of the previous financial year of the association. > > > > > ***incorporated association*** means an association that is incorporated under this Act; > > > > > ***model rules*** means the model rules prescribed in pursuance of [section 16](#GS16@EN) , as in force for the time being; > > > > > [*\[Section 2 Subsection (1) amended by No. 10 of 2006, s. 4, Applied:27 Jul 2006\]*](/view/html/inforce/2006-07-27/act-2006-010#GS4@EN) ***prescribed body corporate*** means – > > > > > > > > (a) a company within the meaning of the Corporations Act that is taken to be registered in Tasmania; or > > > > > > > > > (b) a cooperative under the [Cooperatives Act 1999](/view/html/inforce/2026-04-12/act-1999-085) ; or > > > > > > > > > (c) any body corporate that is registered, incorporated or otherwise established under a law applying in Tasmania or in any place outside Tasmania and that is prescribed for the purposes of this definition; > > > > > ***public officer***, used in relation to an incorporated association, means the public officer of that association; > > > > > ***special resolution*** means a special resolution within the meaning of [section 23](#GS23@EN) . > > > (2)  A reference in this Act to the rules of an association includes a reference – > > > > > > (a) [*\[Section 2 Subsection (2) amended by No. 14 of 2016, s. 4, Applied:01 Oct 2016\]*](/view/html/inforce/2016-10-01/act-2016-014#GS4@EN) to the constitution and regulations of the association; and > > > > > > > (b) if the association has adopted the model rules with or without modification, to the model rules as so adopted. > > > (3)  *\[Section 2 Subsection (3) inserted by No. 9 of 1982, s. 7 and Sched. 10 \]*[*\[Section 2 Subsection (3) omitted by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001\]*](/view/html/inforce/2001-07-15/act-2001-042#JS1@Ja4@GC1@EN) .  .  .  .  .  .  .  .