32Winding up of incorporated associations

### 32 Winding up of incorporated associations > *\[Section 32 Subsection (1) amended by No. 9 of 1982, s. 7 and Sched. 10 \]**\[Section 32 Subsection (2) substituted by No. 9 of 1982, s. 7 and Sched. 10 \]**\[Section 32 Subsection (2) amended by No. 97 of 1982, s. 3 and Sched. 1 \]*[*\[Section 32 Substituted by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001\]*](/view/html/inforce/2001-07-15/act-2001-042#JS1@Ja4@GC10@EN) > > > (1)  The winding up of an incorporated association is declared to be an applied Corporations legislation matter for the purposes of [Part 3 of the](/view/html/inforce/2026-04-12/act-2001-999#) [Corporations (Ancillary Provisions) Act 2001](/view/html/inforce/2026-04-12/act-2001-999) in relation to Part 5.5 (Voluntary winding up), Part 5.6 (Winding up generally) and Part 5.7 (Winding up bodies other than companies) of the Corporations Act, subject to the following modifications: > > > > > > (a) the modifications referred to in [subsection (2)](#GS32@Gs2@EN) ; > > > > > > > (b) such other modifications (within the meaning of [Part 3 of the](/view/html/inforce/2026-04-12/act-2001-999#) [Corporations (Ancillary Provisions) Act 2001](/view/html/inforce/2026-04-12/act-2001-999) as may be prescribed by the regulations. > > > (2)  The following modifications to the text of the Corporations Act apply for the purposes of [subsection (1)](#GS32@Gs1@EN) : > > > > > > (a) a reference to a company or body is to be read as a reference to an incorporated association; > > > > > > > (b) a reference to the directors of a company is to be read as a reference to the members of the committee of an incorporated association; > > > > > > > (c) a reference to the secretary of a company is to be read as a reference to the public officer of an incorporated association; > > > > > > > (d) a reference to the principal place of business of a company is to be read as a reference to the address of the public officer of an incorporated association last notified under this Act to the Commissioner; > > > > > > > (e) a reference to a company carrying on business or having a place of business is to be read as a reference to an incorporated association pursuing its objects; > > > > > > > (f) a reference to ASIC is to be read as a reference to the Commissioner; > > > > > > > (g) a reference to a document in the prescribed form is to be read as a reference to a document in the corresponding form prescribed under the Corporations Act with all necessary modifications; > > > > > > > (h) a reference to the Court is to be read as a reference to the Supreme Court; > > > > > > > (i) a reference to the lodgment of a document is to be read as a reference to lodgment of that document with the Commissioner; > > > > > > > (j) a reference to a company's constitution is to be read as a reference to an incorporated association's rules; > > > > > > > (k) a reference to a special resolution is to be read as a reference to a special resolution within the meaning of this Act; > > > > > > > (l) a reference to an officer of a company is to be read as a reference to a member of the committee of an incorporated association and, where applicable, a reference to a past officer is a reference to a past member of the committee of an incorporated association; > > > > > > > (m) a reference in sections 495, 542(1), 547 and 548 to a contributory of a company is to be read as a reference to a member of an incorporated association.