102Lodgement of annual statement with Registrar

102 Lodgement of annual statement with Registrar S. 102(1) amended by No. 33/2015 s. 11(2). (1) Subject to section 103, after each financial year of the association, the secretary of an incorporated association must lodge with the Registrar an annual statement for that year in the approved form. S. 102(2) amended by No. 33/2015 s. 11(3)(a). (2) The annual statement for a financial year must be lodged with the Registrar— S. 102(2)(a) amended by No. 33/2015 s. 11(3)(b). (a) within one month after the date of the annual general meeting of the association in which its financial statements for that year were submitted to the members of the association; or (b) if the annual general meeting is not held within the period within which it is required under this Act to be held—within one month after the last day of that period. Under section 63(4), an annual general meeting of an incorporated association (other than the first annual general meeting) must be held within 5 months after the end of the previous financial year. S. 102(3) substituted by No. 33/2015 s. 11(4). (3) The annual statement must— (a) include a statement of the terms of any resolution passed at the annual general meeting concerning the financial statements; and (b) be accompanied by, or make provision for the payment of, the prescribed fee (if any). S. 102(4) substituted by No. 33/2015 s. 11(4). (4) In the case of a tier two association, the annual statement must also be accompanied by— (a) the financial statements of the association; and S. 102(4)(b) substituted by No. 1/2021 s. 5. (b) a copy of either— (i) the report of the review of the financial statements provided in accordance with section 96(2)(b); or (ii) the report of the audit of the financial statements carried out in accordance with section 96(5). S. 102(5) substituted by No. 33/2015 s. 11(4). (5) In the case of a tier three association, the annual statement must also be accompanied by— (a) the financial statements of the association; and (b) a copy of the auditor's report referred to in section 99(3)(b). S. 103 (Heading) amended by No. 33/2015 s. 12(1).