This Regulation sets practical rules for NSW incorporated associations under the Associations Incorporation Act 2009, covering registration, governance, meetings/ballots, record‑keeping, financial reporting tiers, fees (with CPI indexing) and enforcement. It prescribes a model constitution and ballot procedures, numeric Tier 1 thresholds, and retention periods.
It mainly affects incorporated not‑for‑profit associations, their committees and members, and the Secretary (who keeps specified discretionary powers). It matters because it clarifies compliance steps, centralises some administrative discretion and lets eligible ACNC‑registered associations substitute federal reporting for certain state lodgment rules.
This Regulation (Associations Incorporation Regulation 2022) sets out detailed procedural, documentary and administrative rules that operate alongside the Associations Incorporation Act 2009 (the Act). Mechanically, it prescribes: particulars required in registration applications (s 6); limits on alternative names for reservation (s 7) and a list of unacceptable names (Schedule 1, s 8); the form and content of certain registers (s 10, Schedule 3 clause 4); the conduct rules for postal, electronic and combined ballots (Schedule 2; s 11); thresholds and content rules for financial reporting tiers and exemptions (ss 12-14, 13A, 14A); records retention and conversion obligations (s 15); the form and content of certificates of authority (s 16); the prescription of the ACNC as a relevant agency for information exchange (s 17); a model constitution (Schedule 3; s 18); fees and indexing of fee units and fee rounding rules (Schedule 4, Part 1; Part 2); penalty notice offences (Schedule 5); and transitional and savings provisions (ss 21-22, 21A-21B).
The Regulation also declares a corresponding law for the Act (the Corporations (Aboriginal and Torres Strait Islander) Act 2006) (s 4) and declares some Corporations Act provisions to apply to associations with specified modifications (s 5). Where the Regulation prescribes processes or content (for example, ballot mechanics in Schedule 2 or the model constitution in Schedule 3), those are expressly linked back to the relevant sections of the Act (for example, s 11 prescribes Schedule 2 “for the Act, sections 38(2) and 39(3)”).
Several items create bureaucratic discretion at the Secretary level. The Secretary may approve the form of certificates of authority (s 16), may exempt Tier 1 associations from Australian Accounting Standards (s 13(2)), and may waive, reduce, postpone or refund fees on grounds of financial hardship or special circumstances (s 20). The Regulation also sets an indexing mechanism for fee units tied to the CPI number for Sydney (Part 2, s 2), with rounding rules (s 3) and notification duties on the Secretary (s 4).
Current sections
Direct links to the current provisions in Associations Incorporation Regulation 2022.
Application of Corporations legislation to associations
5 Application of Corporations legislation to associations
5 Application of Corporations legislation to associations
For the Act, section 96(1), a matter relating to an association is declared to be an applied Corporations legislation matter for the purposes of the Corporations (Ancillary Provisions) Act 2001, Part 3 in relation to the Corporations Act 2001 of the Commonwealth, section 1322(1)–(3A) and (4)–(6), subject to the following modifications—
(a) a reference to “this Act” is to be read as including a reference to the Act,
(b) a reference to “a corporation” is to be read as including a reference to an association,
(c) for section 1322(3)—
(i) a reference to “a meeting” or “the meeting” is to be read as including a reference to a vote conducted by a postal, electronic or combined ballot, and
(ii) the reference to “a person entitled to attend the meeting” is to be read as including a reference to a person entitled to vote in the postal, electronic or combined ballot, and
(iii) the reference to “proceedings at the meeting” is to be read as including a reference to the vote conducted by a postal, electronic or combined ballot,
(d) for section 1322(4)(b)—the reference to “any register kept by ASIC under this Act” is to be read as including a reference to a register kept under the Act.
s 5: Am 2024 No 25, Sch 7.2[1].
Part 2
Registration of associations
Part 2 Registration of associations
Part 2 Registration of associations
6
Information to be included in application for registration of association
6 Information to be included in application for registration of association
6 Information to be included in application for registration of association
(1) For the Act, section 6(3)(h), an application for registration of an association made on behalf of a registrable corporation must include—
(a) an estimate of the corporation’s income and expenditure for the financial year in which the application is made (the current financial year), and
(b) a copy of the corporation’s financial statements for the financial year immediately preceding the current financial year.
(2) An application for registration of an association (the proposed amalgamated association) made on behalf of 2 or more associations (the applicant associations) proposing to amalgamate must include the following—
(a) an estimate of the combined assets and liabilities of the proposed amalgamated association at the time of the application,
(b) an estimate of the income and expenditure of the proposed amalgamated association for the association’s first financial year,
(c) either—
(i) the original certificate of incorporation of each applicant association, or
(ii) if any of the original certificates have been lost—evidence of the certificates,
(d) any documents that an applicant association failed to lodge, for the last 3 financial years, under the Act, section 45 or 49.
7
Maximum number of alternative names in application for reservation of name
7 Maximum number of alternative names in application for reservation of name
7 Maximum number of alternative names in application for reservation of name
For the Act, section 15(3), the prescribed maximum number of alternative names that may be nominated is 3.
8
Unacceptable names
8 Unacceptable names
8 Unacceptable names
For the Act, section 18(1)(g), the names set out in Schedule 1 are declared to be unacceptable.
9
Information to be included in application for transfer of registration declaration
9 Information to be included in application for transfer of registration declaration
9 Information to be included in application for transfer of registration declaration
For the Act, section 78(3)(d), an application for a transfer of registration declaration must include the following—
(a) a written statement regarding whether the entity to which the association intends to transfer the association’s incorporation is subject to rules that prohibit the distribution of profits to the entity’s members,
(b) a written declaration that the association’s creditors are not likely to be materially prejudiced by the transfer,
(c) a written declaration that the law of the Commonwealth, another State or a Territory will adequately provide for the continuation of the association’s legal personality after the transfer,
(d) any documents that the association failed to lodge, for the last 3 financial years, under the Act, section 45 or 49.
Part 3
Management of associations
Part 3 Management of associations
Part 3 Management of associations
10
Other particulars in register of committee members
10 Other particulars in register of committee members
10 Other particulars in register of committee members
For the Act, section 29(2)(d), the following particulars are prescribed—
(a) whether the committee member holds the position of president, vice-president, secretary or treasurer of the association,
(b) if the committee member is elected or appointed to a position referred to in paragraph (a)—
(i) the date on which the member is elected or appointed, and
(ii) the date on which the member ceases to hold the position.
11
Conduct of postal, electronic or combined ballots
11 Conduct of postal, electronic or combined ballots
11 Conduct of postal, electronic or combined ballots
For the Act, sections 38(2) and 39(3), a postal, electronic or combined ballot must be conducted in accordance with Schedule 2.
s 11: Am 2024 No 25, Sch 7.2[2] [3].
Part 4
Financial reporting
Part 4 Financial reporting
Part 4 Financial reporting
12
Gross receipts and current assets for Tier 1 associations
12 Gross receipts and current assets for Tier 1 associations
12 Gross receipts and current assets for Tier 1 associations
(1) For the Act, section 42(1)(a), an association’s gross receipts are equal to the total revenue recorded in the association’s income and expenditure statement for the financial year.
(2) For the Act, section 42(1)(b), an association’s current assets are equal to the assets held by the association on the last day of the previous financial year.
(3) For the Act, section 42(1), the prescribed amount is—
(a) for gross receipts—$500,000, and
(b) for current assets—$1,000,000.
(4) In this section—
assets—
(a) includes amounts held in financial institutions, stocks and debentures, and
(b) does not include real property or assets that may depreciate.
s 12: Am 2025 (296), Sch 1[1] [2].
13
Financial statements for Tier 1 associations
13 Financial statements for Tier 1 associations
13 Financial statements for Tier 1 associations
(1) For the Act, section 43(2), the financial statements prepared for a Tier 1 association must include the following—
(a) the details of mortgages, charges and other securities affecting property owned by the association,
(b) a separate income and expenditure statement and balance sheet for each trust for which the association is a trustee.
(2) For the Act, section 107(1)(d), the Secretary may exempt a Tier 1 association, or a class of Tier 1 associations, from the requirement to prepare financial statements in accordance with the Australian Accounting Standards.
(3) An exemption may apply—
(a) generally, or
(b) as otherwise specified in the exemption.
13A
Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
13A Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
13A Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
A Tier 1 association is exempt from the requirements under the Act, sections 43–45 if, in relation to the relevant financial year—
(a) the association—
(i) is an ACNC registered entity, and
(ii) does not report to the Australian Charities and Not-for-profits Commission as part of a reporting group under the Commonwealth Act, Subdivision 60-G, and
(iii) gives all statements and reports for the financial year as required by the Commonwealth Act, Division 60, and
(b) the information in the statements and reports is publicly available on the ACNC Register to the extent required by the Commonwealth Act.
s 13A: Ins 2026 (19), Sch 1[2].
14
Financial statements for Tier 2 associations
14 Financial statements for Tier 2 associations
14 Financial statements for Tier 2 associations
For the Act, section 47(2), the financial statements prepared for a Tier 2 association must include the following—
(a) the details of mortgages, charges and other securities affecting property owned by the association,
(b) an income and expenditure statement and balance sheet that sets out—
(i) the individual sources of income and expenses incurred in the operation of the association, and
(ii) the assets and liabilities of the association,
(c) a separate income and expenditure statement and balance sheet for each trust for which the association is a trustee.
14A
Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
A Tier 2 association is exempt from the requirements under the Act, sections 47–49 if, in relation to the relevant financial year—
(a) the association—
(i) is an ACNC registered entity, and
(ii) does not report to the Australian Charities and Not-for-profits Commission as part of a reporting group under the Commonwealth Act, Subdivision 60-G, and
(iii) gives all statements and reports for the financial year as required by the Commonwealth Act, Division 60, and
(b) the information in the statements and reports is publicly available on the ACNC Register to the extent required by the Commonwealth Act.
s 14A: Ins 2026 (19), Sch 1[3].
15
Keeping and inspection of records and minutes
15 Keeping and inspection of records and minutes
15 Keeping and inspection of records and minutes
(1) For the Act, section 50(4), an association must—
(a) keep records and minutes required to be kept under the section in written or electronic form, and
(b) keep a record required to be kept under the section for at least 5 years after the day the record is made.
(2) A record or minute kept in electronic form must be able to be converted to hard copy.
(3) If a person who is entitled to inspect a record or minute asks for the record or minute to be given in hard copy, the association must give the person a hard copy of the record or minute within a reasonable time.
Part 5
Enforcement provisions
Part 5 Enforcement provisions
Part 5 Enforcement provisions
16
Certificates of authority
16 Certificates of authority
16 Certificates of authority
For the Act, section 88(1)(a), a certificate of authority must—
(a) be in a form approved by the Secretary, and
(b) state that the certificate is issued under the Act, and
(c) include the name of the person to whom the certificate is issued, and
(d) describe the nature of the powers conferred on the holder and state that those powers are conferred by the Act, and
(e) state that the powers conferred on the holder do not extend to a part of premises used for residential purposes, except with the consent of the occupier of the premises, and
(f) state the date, if any, on which the certificate expires, and
(g) be signed by the Secretary or another officer of the Department authorised by the Secretary to sign certificates of authority.
Part 6
Miscellaneous
Part 6 Miscellaneous
Part 6 Miscellaneous
17
Exchange of information
17 Exchange of information
17 Exchange of information
For the Act, section 106A(5), definition of relevant agency, paragraph (b), the Australian Charities and Not-for-profits Commission established by the Commonwealth Act is prescribed.
s 17: Am 2026 (19), Sch 1[4].
18
Model constitution
18 Model constitution
18 Model constitution
For the Act, section 107(1)(a), the model constitution set out in Schedule 3 is prescribed.
19
Fees
19 Fees
19 Fees
For the Act, section 107(1)(c), the fees set out in Schedule 4, Part 1 are prescribed.
20
Secretary may waive, reduce, postpone or refund fees
20 Secretary may waive, reduce, postpone or refund fees
20 Secretary may waive, reduce, postpone or refund fees
For the Act, section 107(1)(c1), the Secretary may waive, reduce, postpone or refund, in whole or in part, a fee payable or paid under the Act or this Regulation if satisfied it is appropriate to do so because—
(a) the person who must pay, or has paid, the fee is suffering financial hardship, or
(b) special circumstances exist.
Example—
The person is impacted by, or recovering from, a natural disaster.
21
Transitional provision relating to model constitution financial year clause
21 Transitional provision relating to model constitution financial year clause
21 Transitional provision relating to model constitution financial year clause
(1) This section applies to an association—
(a) to which the Act, Schedule 4, clause 4 applied immediately before 1 September 2022, and
(b) whose constitution does not address the association’s financial year.
(2) Clause 44 of the model constitution in Schedule 3, as it applies to an association to which this clause applies, is taken to be replaced by the following clause—
(3) The substituted clause applies until the association’s constitution otherwise addresses the association’s financial year in accordance with the Act.
Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries
21B Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries
21B Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries
Sections 13A and 14A do not apply in relation to a financial year that ended before the commencement of the sections.
s 21B: Ins 2026 (19), Sch 1[5].
22
Savings
22 Savings
22 Savings
An act, matter or thing that, immediately before the repeal of the Associations Incorporation Regulation 2016, had effect under that Regulation continues to have effect under this Regulation.
Schedule 1
Unacceptable names
Schedule 1 Unacceptable names
Schedule 1 Unacceptable names
section 8
Schedule 2
Conduct of postal, electronic or combined ballots
Schedule 2 Conduct of postal, electronic or combined ballots
Schedule 2 Conduct of postal, electronic or combined ballots
section 11
sch 2, hdg: Am 2024 No 25, Sch 7.2[4].
sch 2: Am 2024 No 25, Sch 7.2[5]–[10].
5A
Combined postal and electronic voting
5A Combined postal and electronic voting
5A Combined postal and electronic voting
(1) This section applies to a ballot to be conducted both by postal voting and electronically.
(2) The returning officer must give each member entitled to vote the items specified in sections 4(2) and 5(3) at least 14 days, or 21 days for a proposed special resolution, before the date fixed for the closing of the ballot.
(3) If the ballot is a secret ballot, the returning officer must ensure the identity of the member cannot be ascertained from the electronic ballot paper.
(4) The member may choose to vote by post or electronically.
(5) If the member chooses to vote by post, section 4(3)–(5) apply.
(6) If the member chooses to vote electronically, section 5(5) and (6) apply.
Schedule 3
Model constitution
Schedule 3 Model constitution
Schedule 3 Model constitution
section 18
sch 3: Am 2024 No 25, Sch 7.2[11] [12].
Division 1
Constitution
Division 1 Constitution
Division 1 Constitution
Division 2
Procedure
Division 2 Procedure
Division 2 Procedure
23
Quorum
23 Quorum
23 Quorum
(1) The quorum for a meeting of the committee is 3 committee members.
(2) No business may be transacted by the committee unless a quorum is present.
(3) If a quorum is not present within half an hour of the time the meeting commences, the meeting is adjourned—
(a) to the same place, and
(b) to the same time of the same day in the following week.
(4) If a quorum is not present within half an hour of the time the adjourned meeting commences, the meeting is dissolved.
(5) If the number of committee members is less than the number required to constitute a quorum for a committee meeting, the committee members may appoint 1 or more members of the association as committee members to enable the quorum to be constituted.
(6) A committee member appointed under subclause (5) holds office, subject to this constitution, until the next annual general meeting.
(7) This clause does not apply to the filling of a casual vacancy to which clause 17 applies.
Note—
The Act, section 28A provides for the filling of vacancies on the committee to constitute a quorum.
24
Presiding committee member
24 Presiding committee member
24 Presiding committee member
(1) The following committee member presides at a meeting of the committee—
(a) the president,
(b) if the president is absent—the vice-president,
(c) if both the president and vice-president are absent—1 of the members present at the meeting, as elected by the other members.
(2) The member presiding at the meeting has—
(a) a deliberative vote, and
(b) in the event of an equality of votes—a second or casting vote.
25
Voting
25 Voting
25 Voting
A decision supported by a majority of the votes cast at a meeting of the committee or a subcommittee at which a quorum is present is the decision of the committee or subcommittee.
26
Acts valid despite vacancies or defects
26 Acts valid despite vacancies or defects
26 Acts valid despite vacancies or defects
(1) Subject to clause 23(1), the committee may act despite there being a casual vacancy in the office of a committee member.
(2) An act done by a committee or subcommittee is not invalidated because of a defect relating to the qualifications or appointment of a member of the committee or subcommittee.
27
Transaction of business outside meetings or by telephone or other means
27 Transaction of business outside meetings or by telephone or other means
27 Transaction of business outside meetings or by telephone or other means
(1) The committee may transact its business by the circulation of papers, including by electronic means, among all committee members.
(2) If the committee transacts business by the circulation of papers, a written resolution, approved in writing by a majority of committee members, is taken to be a decision of the committee made at a meeting of the committee.
(3) The committee may transact its business at a meeting at which 1 or more committee members participate by telephone or other electronic means, provided a member who speaks on a matter can be heard by the other members.
(4) The member presiding at the meeting and each other member have the same voting rights as they would have at an ordinary meeting of the committee for the purposes of—
(a) the approval of a resolution under subclause (2), or
(b) a meeting held in accordance with subclause (3).
(5) A resolution approved under subclause (2) must be recorded in the minutes of the meetings of the committee.
Note—
The Act, section 30(2) and (3) contains requirements relating to meetings held at 2 or more venues using technology.
28
Annual general meetings
28 Annual general meetings
28 Annual general meetings
(1) The association must hold the association’s first annual general meeting within 18 months of the day the association was registered under the Act.
(2) The association must hold subsequent annual general meetings within—
(a) 6 months of the last day of the association’s financial year, or
(b) the later period allowed or prescribed in accordance with the Act, section 37(2)(b).
(3) Subject to the Act and subclauses (1) and (2), the annual general meeting is to be held at the place and time determined by the committee.
(4) The business that may be transacted at an annual general meeting includes the following—
(a) confirming the minutes of the previous annual general meeting and any special general meetings held since the previous annual general meeting,
(b) receiving reports from the committee on the association’s activities during the previous financial year,
(c) electing office-bearers and ordinary committee members,
(d) receiving and considering financial statements or reports required to be submitted to members of the association under the Act.
Note—
The Act, section 37(1) and (2) provides for when annual general meetings must be held.
29
Special general meetings
29 Special general meetings
29 Special general meetings
(1) The committee may call a special general meeting whenever the committee thinks fit.
(2) The committee must call a special general meeting if the committee receives a request made by at least 5% of the total number of members.
(3) The request—
(a) must be in writing, and
(b) must state the purpose of the meeting, and
(c) must be signed by the members making the request, and
(d) may consist of more than 1 document in a similar form signed by 1 or more members, and
(e) must be lodged with the secretary, and
(f) may be in electronic form and signed and lodged by electronic means.
(4) If the committee fails to call a special general meeting within 1 month of the request being lodged, 1 or more of the members who made the request may call a special general meeting to be held within 3 months of the date the request was lodged.
(5) A special general meeting held under subclause (4) must be conducted, as far as practicable, in the same way as a general meeting called by the committee.
30
Notice of general meeting
30 Notice of general meeting
30 Notice of general meeting
(1) The secretary must give each member notice of a general meeting—
(a) if a matter to be determined at the meeting requires a special resolution—at least 21 days before the meeting, or
(b) otherwise—at least 14 days before the meeting.
(2) The notice must specify—
(a) the place and time at which the meeting will be held, and
(b) the nature of the business to be transacted at the meeting, and
(c) if a matter to be determined at the meeting requires a special resolution—that a special resolution will be proposed, and
(d) for an annual general meeting—that the meeting to be held is an annual general meeting.
(3) The only business that may be transacted at the meeting is—
(a) the business specified in the notice, and
(b) for an annual general meeting—business referred to in clause 28(4).
(4) A member may give written notice to the secretary of business the member wishes to raise at a general meeting.
(5) If the secretary receives a notice under subclause (4), the secretary must specify the nature of the business in the next notice calling a general meeting.
31
Quorum
31 Quorum
31 Quorum
(1) The quorum for a general meeting is 5 members of the association entitled to vote under this constitution.
(2) No business may be transacted at a general meeting unless a quorum is present.
(3) If a quorum is not present within half an hour of the time the meeting commences, the meeting—
(a) if called on the request of members—is dissolved, or
(b) otherwise—is adjourned—
(i) to the same time of the same day in the following week, and
(ii) to the same place, unless another place is specified by the member presiding at the meeting at the time of the adjournment or in a written notice given to members at least 1 day before the adjourned meeting.
(4) If a quorum is not present within half an hour of the time an adjourned meeting commences, but there are at least 3 members present, the members present constitute a quorum.
32
Adjourned meetings
32 Adjourned meetings
32 Adjourned meetings
(1) The member presiding at a general meeting may, with the consent of the majority of the members present, adjourn the meeting to another time and place.
(2) The only business that may be transacted at the adjourned meeting is the business remaining from the meeting at which the adjournment took place.
(3) If a meeting is adjourned for at least 14 days, the secretary must give each member oral or written notice, at least 1 day before the adjourned meeting, of—
(a) the time and place at which the adjourned meeting will be held, and
(b) the nature of the business to be transacted at the adjourned meeting.
33
Presiding member
33 Presiding member
33 Presiding member
(1) The following member presides at a general meeting—
(a) the president,
(b) if the president is absent—the vice-president,
(c) if both the president and vice-president are absent—1 of the members present at the meeting, as elected by the other members.
(2) The member presiding at the meeting has—
(a) a deliberative vote, and
(b) in the event of an equality of votes—a second or casting vote.
34
Voting
34 Voting
34 Voting
(1) A member is not entitled to vote at a general meeting unless the member—
(a) is at least 18 years of age, and
(b) has paid all money owed by the member to the association.
(2) Each member has 1 vote, except as provided by clause 33(2)(b).
(3) A question raised at the meeting must be decided by—
(a) a show of hands, or
(b) if clause 36 applies—an appropriate method as determined by the committee, or
(c) a written ballot, but only if—
(i) the member presiding at the meeting moves that the question be decided by ballot, or
(ii) at least 5 members agree the question should be determined by ballot.
(4) If a question is decided using a method referred to in subclause (3)(a) or (b), either of the following is sufficient evidence that a resolution has been carried, whether unanimously or by a majority, or lost, using the method—
(a) a declaration by the member presiding at the meeting,
(b) an entry in the association’s minute book.
(5) A written ballot must be conducted in accordance with the directions of the member presiding.
(6) A member cannot cast a vote by proxy.
35
Postal, electronic or combined ballots
35 Postal, electronic or combined ballots
35 Postal, electronic or combined ballots
(1) The association may hold a postal, electronic or combined ballot, as determined by the committee, to decide any matter other than an appeal under clause 8.
(2) The ballot must be conducted in accordance with Schedule 2 of the Regulation.
36
Transaction of business outside meetings or by telephone or other means
36 Transaction of business outside meetings or by telephone or other means
36 Transaction of business outside meetings or by telephone or other means
(1) The association may transact its business by the circulation of papers, including by electronic means, among all members of the association.
(2) If the association transacts business by the circulation of papers, a written resolution, approved in writing by a majority of members, is taken to be a decision of the association made at a general meeting.
(3) The association may transact its business at a general meeting at which 1 or more members participate by telephone or other electronic means, provided a member who speaks on a matter can be heard by the other members.
(4) The member presiding at the meeting and each other member have the same voting rights as they would have at an ordinary meeting of the association for the purposes of—
(a) the approval of a resolution under subclause (2), or
(b) a meeting held in accordance with subclause (3).
(5) A resolution approved under subclause (2) must be recorded in the minutes of the meetings of the association.
Note—
The Act, section 37(3) and (4) contains requirements relating to meetings held at 2 or more venues using technology.
37
Change of name, objects or constitution
37 Change of name, objects or constitution
37 Change of name, objects or constitution
An application for registration of a change in the association’s name, objects or constitution made under the Act, section 10 must be made by—
(a) the public officer, or
(b) a committee member.
38
Funds
38 Funds
38 Funds
(1) Subject to a resolution passed by the association, the association’s funds may be derived from the following sources only—
(a) the entrance fees and annual subscription fees payable by members,
(b) donations,
(c) other sources as determined by the committee.
(2) Subject to a resolution passed by the association, the association’s funds and assets must be used to pursue the association’s objects in the way that the committee determines.
(3) As soon as practicable after receiving money, the association must—
(a) deposit the money, without deduction, to the credit of the association’s authorised deposit-taking institution account, and
(b) issue a receipt for the amount of money received to the person from whom the money was received.
(4) A cheque or other negotiable instrument must be signed by 2 authorised signatories.
Note—
The Act, section 36 provides for the appointment of authorised signatories.
39
Insurance
39 Insurance
39 Insurance
The association may take out and maintain insurance as appropriate for the association’s assets and liabilities.
40
Non-profit status
40 Non-profit status
40 Non-profit status
Subject to the Act and the Regulation, the association must not conduct the association’s affairs in a way that provides a pecuniary gain for a member of the association.
Note—
See the Act, section 40.
41
Service of notices
41 Service of notices
41 Service of notices
(1) For the purposes of this constitution, a notice may be given to or served on a person—
(a) by delivering the notice to the person personally, or
(b) by sending the notice by pre-paid post to the address of the person, or
(c) by sending the notice by electronic transmission to an address specified by the person for giving or serving the notice.
(2) A notice is taken to have been given to or served on a person, unless the contrary is proved—
(a) for a notice given or served personally—on the date on which the notice is received by the person, or
(b) for a notice sent by pre-paid post—on the date on which the notice would have been delivered in the ordinary course of post, or
(c) for a notice sent by electronic transmission—
(i) on the date the notice was sent, or
(ii) if the machine from which the transmission was sent produces a report indicating the notice was sent on a later date—on the later date.
42
Custody of records and books
42 Custody of records and books
42 Custody of records and books
Except as otherwise provided by this constitution, all records, books and other documents relating to the association must be kept in New South Wales—
(a) at the association’s main premises, in the custody of either of the following persons, as determined by the committee—
(i) the public officer,
(ii) a member of the association, or
(b) if the association has no premises—at the association’s official address, in the custody of the public officer.
43
Inspection of records and books
43 Inspection of records and books
43 Inspection of records and books
(1) The following documents must be available for inspection, free of charge, by members of the association at a reasonable time—
(a) this constitution,
(b) minutes of committee meetings and general meetings of the association,
(c) records, books and other documents relating to the association.
(2) A member may inspect a document referred to in subclause (1)—
(a) in hard copy, or
(b) in electronic form, if available.
(3) A member may obtain a hard copy of a document referred to in subclause (1) on payment of a fee of not more than $1, as determined by the committee, for each page copied.
(4) The committee may refuse to allow a member to inspect or obtain a copy of a document under this clause—
(a) that relates to confidential, personal, commercial, employment or legal matters, or
(b) if the committee considers it would be prejudicial to the interests of the association for the member to do so.
44
Financial year
44 Financial year
44 Financial year
The association’s financial year is—
(a) the period commencing on the date of incorporation of the association and ending on the following 30 June, and
(b) each period of 12 months after the expiration of the previous financial year, commencing on 1 July and ending on the following 30 June.
Note—
The Regulation, section 21 contains a substitute clause 44 for certain associations incorporated under the Associations Incorporation Act 1984.
45
Distribution of property on winding up
45 Distribution of property on winding up
45 Distribution of property on winding up
(1) Subject to the Act and the Regulation, in a winding up of the association, the surplus property of the association must be transferred to another organisation—
(a) with similar objects, and
(b) which is not carried on for the profit or gain of the organisation’s members.
(2) In this clause—
surplus property has the same meaning as in the Act, section 65.
This Regulation is the Associations Incorporation Regulation 2022.
2 Commencement
2 Commencement
2 Commencement
This Regulation commences on 1 September 2022 and is required to be published on the NSW legislation website.
Note—
This Regulation replaces the Associations Incorporation Regulation 2016, which is repealed on 1 September 2022 by the Subordinate Legislation Act 1989, section 10(2).
3 Definitions
3 Definitions
3 Definitions
In this Regulation—
ACNC Register means the Australian Charities and Not-for-profits Register maintained under the Commonwealth Act, section 40-5.
5 Application of Corporations legislation to associations
5 Application of Corporations legislation to associations
5 Application of Corporations legislation to associations
For the Act, section 96(1), a matter relating to an association is declared to be an applied Corporations legislation matter for the purposes of the Corporations (Ancillary Provisions) Act 2001, Part 3 in relation to the Corporations Act 2001 of the Commonwealth, section 1322(1)–(3A) and (4)–(6), subject to the following modifications—
The Regulation changes reporting obligations in specific ways. It defines Tier 1 financial thresholds and the composition of “assets” for those purposes (s 12). It permits exemption from NSW financial reporting and lodgment obligations where an association is registered with the ACNC and meets specified reporting and public availability criteria under the Commonwealth Act (ss 13A, 14A). The Regulation mandates record-keeping and inspection norms (s 15; Schedule 2 cl 8; Schedule 3 clauses 42-43) and establishes a prescribed model constitution (Schedule 3) which, if adopted, imposes particular governance structures (for example committee composition, Schedule 3 clause 14, and procedures for meetings and voting in Parts 3-4 of Schedule 3).
In short, the Regulation operationalises many of the Act’s management, registration and reporting requirements by prescribing forms, thresholds, record retention periods, ballot procedures, fees and administrative discretions. The legal consequences and enforcement mechanisms either reference or flow through to the Act; the Regulation supplies the specific content and administrative mechanics that associations and their advisers must follow.
Main concepts
The Regulation operationalises a set of recurring administrative and governance concepts that associations must manage. Key concepts, as defined or implemented in the Regulation, are:
Tiering of financial reporting: The Regulation defines a Tier 1 association by reference to gross receipts and current assets, sets precise tests for gross receipts and current assets (s 12(1)-(3)) and prescribes what counts as “assets” (s 12(4)). It sets mandatory additional statement contents for Tier 1 and Tier 2 financial statements (ss 13, 14), provides for Secretary-granted exemptions from Australian Accounting Standards for Tier 1 associations (s 13(2)), and introduces statutory exemptions from state reporting and lodgment where an ACNC-registered association complies with Commonwealth reporting and public availability requirements (ss 13A, 14A).
Registration and name control: The Regulation sets documentary requirements for registration applications (s 6), including specific additional items where the applicant is a registrable corporation or where an amalgamated association is proposed (s 6(1)-(2)). It caps alternative names for reservation at three (s 7) and declares a non-exhaustive list of unacceptable names and restrictions (s 8 and Schedule 1) which cover potential confusion with business names, corporations, government or royal associations, certain words or phrases (Schedule 1 item 13), and misleading suggestions about nature or patronage (Schedule 1 item 14).
Governance form and model constitution: The Regulation prescribes a model constitution (s 18, Schedule 3) which sets out definitions; membership admission and registers (clauses 2-5); committee composition, election and procedure rules (clauses 13-27); general meeting procedures including notice and quorum rules (clauses 28-36); administration provisions such as custody of records, inspection rights, financial year and winding-up distribution rules (clauses 37-45). The model constitution is expressly “for the Act, section 107(1)(a)”.
Ballot mechanics for remote voting: Schedule 2 prescribes in detail the conduct of postal, electronic and combined ballots, including the returning officer appointment and eligibility (cl 1-2), voting rolls (cl 3), minimum notice periods (cl 4(2), 5(3)), handling and verification procedures (cl 4(5), 5(6)), secrecy safeguards for secret ballots (cl 4(2)(e), 5(4), 5A(3)), counting and result reporting (cl 7), and retention of ballot records for at least eight weeks (cl 8). Section 11 ties Schedule 2 to the Act sections governing conduct of ballots.
Records, retention and inspection: The Regulation prescribes minimum retention periods and formats. Associations must keep records and minutes in written or electronic form and retain them for at least five years (s 15(1)); records kept electronically must be convertible to hard copy (s 15(2)); a person entitled to inspect may request a hard copy and the association must provide it within a reasonable time (s 15(3)). Schedule 2 cl 8 requires returning officers to keep ballot records in secure storage for at least eight weeks.
Fees and inflation indexing: Fees for specified transactions are expressed in fee units in Schedule 4 Part 1. Part 2 defines the fee unit calculation methodology (s 2), anchored to a 2022-23 dollar figure ($111.14) and indexed by the CPI number for Sydney, with rounding rules and a non-decreasing floor (s 2(1)-(3), s 3). The Secretary is required to notify Parliamentary Counsel and give public notice of indexed fee unit amounts (s 4). The Schedule sets specific fee unit amounts for many items (Schedule 4 Part 1 table).
Administrative discretion and relief: The Secretary has explicit discretion to waive, reduce, postpone or refund fees where satisfied of financial hardship or special circumstances (s 20). The Secretary may approve forms of certificates of authority and authorise officers to sign them (s 16). The Secretary may also exempt Tier 1 associations from Australian Accounting Standards (s 13(2)).
Interaction with Commonwealth regimes: The Regulation recognises and leverages Commonwealth ACNC reporting. It prescribes the ACNC Register as relevant and allows certain state lodgment requirements to be excused where the association is ACNC-registered and complies with Division 60 reporting and public availability (ss 13A, 14A, s 17).
These are not merely definitions; they generate specific compliance tasks and decision points for associations (e.g. whether to register with the ACNC to obtain state lodging exemptions; whether assets count towards thresholds given the exclusion of real property and depreciable assets in s 12(4); whether to adopt the model constitution and thus accept the governance template in Schedule 3). The Regulation therefore sets the administrative scaffolding that determines reporting burdens, governance composition, voting processes and fee liabilities for incorporated associations in New South Wales.
Who it affects
The Regulation affects the following actors directly and materially:
Incorporated associations (and prospective incorporations): The Regulation prescribes what associations must supply in registration applications (s 6), what names are unacceptable (s 8, Schedule 1), the form of certificates and registers (ss 10, 16), financial reporting thresholds and required contents for Tier 1 and Tier 2 associations (ss 12-14) and exemptions (ss 13A, 14A). Associations’ choices about constitution adoption are affected by the presence of the model constitution (s 18, Schedule 3).
Committee members and office-bearers: The Regulation prescribes register particulars that must record office-bearer status and dates (s 10). Schedule 3 sets detailed obligations for committee composition (clause 14), election mechanics (clause 15), duties of secretary and treasurer (clauses 18-19), meeting notice and quorum rules (clauses 21-24) and grounds for casual vacancies (clause 17). The Regulation also affects committee members through ballot rules (Schedule 2) and disclosure/inspection provisions (Schedule 3 clauses 42-43).
Prospective members and applicants: Membership application mechanics and timelines are in Schedule 3 clauses 3-6, with provisions on entrance and subscription fees (clause 5) and limitations on transfer of membership entitlements (clause 10). Applicants for registration must produce financial estimates and past financial statements where a registrable corporation seeks incorporation (s 6(1)). Applicants proposing amalgamation must include combined asset and liability estimates and earlier documentation (s 6(2)).
Returning officers and persons performing ballot functions: Schedule 2 limits returning officer eligibility (cl 2(1) , may not be a committee member), sets their duties (cl 1-2, 4-8), and imposes storage and verification responsibilities (cl 4(5), 7(1), 8).
Auditors and accountants: Fees and approval processes for persons not otherwise qualified to carry out audits are set out in Schedule 4 items (e.g. item 15), and the Regulation allows the Secretary to exempt Tier 1 associations from Australian Accounting Standards (s 13(2)). Financial statements for Tier 1 and Tier 2 associations must include particular details (ss 13, 14) such as mortgages, charges and separate trust accounts.
The Secretary and Department officers: The Secretary has duties to approve certificate forms (s 16), may relieve fee burdens (s 20), must notify fee unit amounts and publish indexed fees (Part 2, s 4), and may sign certificates or authorise others to sign (s 16(g)). The Secretary’s discretions will determine practical compliance relief and interpretation in some areas.
The ACNC and Commonwealth agencies: The Regulation prescribes the ACNC as a “relevant agency” for information exchange (s 17). It creates an interplay where ACNC reporting and public availability may substitute for certain state reporting and lodgment obligations under ss 13A and 14A.
Persons seeking documents or registers: Members have inspection rights under Schedule 3 clause 4 and clause 43, with limited fees for hard copies (clause 4(4), clause 43(3)). There are limits on reuse of member-contact information (clause 4(6)).
Entities receiving surplus property on winding up: Schedule 3 clause 45 prescribes that surplus property on winding up must go to organisations with similar objects that are not carried on for the profit or gain of members, which affects potential recipients.
Indirectly, the Regulation affects advisers (lawyers, accountants, governance consultants) engaged by associations, because it prescribes specific documentation, thresholds and procedural steps that advisers must follow or help clients satisfy. It also affects persons involved in dispute resolution: internal disciplinary appeals follow the model constitution’s clause 8 process, and clause 9 requires referral of certain internal disputes to a Community Justice Centre for mediation and to arbitration under the Commercial Arbitration Act 2010 where mediation does not resolve the dispute.
Who pays: Schedule 4 Part 1 lists transactional fees payable in fee units (e.g. applications, lodgment fees, inspection fees), and itemisations show which fees are payable to the Secretary and which are payable to the association (note on item 6). The Secretary’s waiver power (s 20) can reduce these costs for those the Secretary determines satisfy hardship or special circumstances.
Key duties and rights
This Regulation creates concrete duties (what associations and individuals must do) and rights (what they may expect or claim) in specified areas. Key duties and rights and their statutory references are:
Registration application duties: Applicants must include specific financial documentation and estimates when applying to register as an association, including estimates of income and expenditure for the current financial year and a copy of financial statements for the previous year for registrable corporations (s 6(1)). Applicants proposing amalgamation must supply combined assets and liabilities estimates, first-year income and expenditure estimates, original certificates or evidence, and any documents the applicant associations failed to lodge in the last three years under Act ss 45 or 49 (s 6(2)).
Name and reservation duties: An applicant may nominate up to three alternative names when reserving a name (s 7). Names that are unacceptable are listed in Schedule 1 and include names identical or similar to certain registered business or corporate names, names suggesting government or royal association, or names containing specified words or phrases (s 8; Schedule 1). The association must ensure chosen names comply.
Registering committee particulars: Associations must keep a register of committee members with prescribed particulars including whether the member holds the position of president, vice-president, secretary or treasurer and, if elected/appointed to such positions, the start and end dates (s 10).
Ballot conduct duties and returning officer duties: For postal, electronic or combined ballots, the committee must prepare a statement of the matter, appoint a returning officer, and fix a closing date (Schedule 2 cl 1). Returning officers must be non-committee members (cl 2(1)), prepare voting rolls (cl 3), give members specified documents at least 14 days (or 21 days for special resolution) before closing (cl 4(2), 5(3)), verify returning envelopes against the roll (cl 4(5)(a)), and store ballot papers securely until counting (cl 4(5)(b), 5(6)). Secret ballots require safeguards to prevent ascertainment of the voter (cl 4(2)(e), 5(4)).
Record-keeping and retention duties: Associations must keep records and minutes in written or electronic form (s 15(1)(a)); retain such records for at least five years after the day the record is made (s 15(1)(b)); ensure electronic records are convertible to hard copy (s 15(2)); and supply hard copies upon request within a reasonable time (s 15(3)). Returning officers must keep ballot records and related materials for at least eight weeks (Schedule 2 cl 8).
Financial reporting duties: Tier 1 and Tier 2 associations have specific financial statement content obligations. Tier 1 statements must include details of mortgages, charges and securities affecting association property and separate income/expenditure and balance sheets for each trust the association trustees (s 13(1)). Tier 2 statements must include the same mortgages/charges detail and set out individual income sources and expenses and the assets and liabilities of the association, plus separate trust statements (s 14). Associations must determine which tier they are in by reference to gross receipts and current assets as defined in s 12.
Exemptions and relief: A Tier 1 or Tier 2 association may be exempt from state financial reporting and lodgment requirements if criteria are met about ACNC registration, not reporting as part of a reporting group, giving Division 60 Commonwealth statements and public availability on the ACNC register (ss 13A( a)-(b), 14A(a)-(b)). The Secretary may exempt Tier 1 associations or classes from preparing financial statements in accordance with Australian Accounting Standards (s 13(2)). The Secretary may waive, reduce, postpone or refund fees for persons suffering financial hardship or in special circumstances (s 20).
Inspection and privacy rights: Members have rights of inspection of registers and association documents free of charge at reasonable times (Schedule 3 clause 4(2)(d); clause 43(1)-(3)). The register must be kept in NSW at main premises or official address and convertible to hard copy (clause 4(2)(c), (e)). Members may request non-disclosure of certain details other than names (clause 4(5)), and members are restricted in how they can use other members’ contact details from the register (clause 4(6)).
Governance duties under the model constitution: If an association adopts the model constitution, it will be subject to the various duties in Schedule 3: election procedure (clause 15), meeting notice periods and quorum rules (clauses 21-23, 28-31), treasurer and secretary duties (clauses 18-19), delegation to subcommittees (clause 20), and rules on the association’s funds and cheques (clause 38).
Penalty notice and enforcement rights and duties: The Schedule 5 table identifies specific offences under the Act for which a penalty notice may be issued and sets the penalty amounts (Schedule 5, Part 1 and cl 1(1)). For the Act, section 93, each offence specified is eligible for a penalty notice and the amount payable is the amount specified opposite the provision (Schedule 5 cl 1(1)(a)-(b)).
These duties create compliance tasks for associations and officers and confer inspection rights and appeal rights on members (for example, disciplinary appeals under model clause 8). The Secretary’s discretion for exemptions (s 13(2)) and fee relief (s 20) are formal legal rights for associations to seek administrative relief, subject to the Secretary’s satisfaction.
Penalties and enforcement
The Regulation creates a specific list of penalty notice offences and prescribes amounts payable under penalty notices for contraventions of specified Act provisions. The enforcement architecture established within the Regulation is as follows:
Penalty notice offences list: Schedule 5 sets out a schedule of offences under the Act that are eligible for penalty notices and specifies the fixed amounts for each such offence (Schedule 5 table). The table lists offences, for example: Act s 13(1) carries a $200 penalty, s 29(1) $50, s 43(1) $200, s 44 $200, s 45(1) $200, s 47(1) $200, s 50(1) $200, and others (Schedule 5).
Legal mechanism for penalty notices: Schedule 5 clause 1(1) explicitly ties the Schedule into the Act by stating that for the Act, s 93, each offence created by a provision specified in this Schedule is an offence for which a penalty notice may be issued, and the amount payable is the amount specified opposite the provision (Schedule 5 cl 1(1)(a)-(b)). This delegates to the Act’s penalty notice process the specific offences and amounts listed here.
Scope limitations on penalty notices: Schedule 5 clause 1(2) restricts issuance of penalty notices where the provision is qualified by words limiting the operation to certain kinds of offences or limited circumstances; the penalty notice may be issued only for those limited kinds or circumstances. This means not every potential contravention of a listed provision will automatically have an available penalty notice if the underlying Act provision is itself limited.
Administrative enforcement by Secretary and authorised officers: The Regulation prescribes forms and contents of certificates of authority issued under the Act and requires certificates to be in a form approved by the Secretary and to describe the powers conferred (s 16(a)-(g)). Certificates must state they are issued under the Act and describe powers, their limits (not extending to residential parts of premises without occupier consent), expiry date and signature by the Secretary or an authorised officer (s 16). This indicates that authorised persons exercising search or enforcement powers will hold certificates in approved forms.
Record-keeping and audit-related compliance: Schedule 4 sets fees for late lodgment of financial documents and other lodgment fees (Schedule 4 Part 1 items 9-14). Late fees are tiered (item 11 for Tier 1 document late lodgment fees). These operate as financial enforcement levers that attach to lodgment duties under the Act and Regulation.
Internal dispute resolution and appeal processes: The model constitution provides procedural protections for disciplinary action: the committee must give notice of complaints, allow at least 14 days for submissions, and allow appeal by members to a general meeting where a secret ballot will be held (Schedule 3 clause 7-8). These internal mechanisms limit some enforcement consequences until members have had opportunity to appeal.
Civil and administrative dispute resolution: The model constitution requires certain internal disputes to be referred to mediation at a Community Justice Centre and to arbitration under the Commercial Arbitration Act 2010 if not resolved within three months (Schedule 3 clause 9). These provide non-criminal, civil pathways for resolving internal conflicts which may otherwise generate enforcement or litigation.
Records required for enforcement: The Regulation prescribes minimal retention and conversion capabilities for records and minutes (s 15) and ballot records (Schedule 2 cl 8). This retention enables later investigations or verification of compliance with procedural rules.
The Regulation does not itself create new criminal offences distinct from those in the Act; rather, it specifies which Act offences are eligible for penalty notices and fixes the monetary amounts payable under such notices (Schedule 5 cl 1). The practical enforcement mechanism therefore is administrative monetary penalties through penalty notices for listed contraventions, supported by retention obligations and Secretary-authorised certificates of authority used by officers exercising investigative or enforcement functions.
How it interacts with other laws
The Regulation expressly integrates and references several Commonwealth and State laws, applying them to associations in defined ways. The interaction points are concrete and prescribed in text:
Corporations-related application: The Regulation declares the Corporations (Aboriginal and Torres Strait Islander) Act 2006 to be a corresponding law for the Act (s 4). It also declares that certain matters relating to an association are applied Corporations legislation matters for the purposes of the Corporations (Ancillary Provisions) Act 2001, Part 3, with respect to the Corporations Act 2001, section 1322(1)-(3A) and (4)-(6), subject to specific modifications (s 5). The modifications include reading “this Act” as the Act (s 5(a)), treating “a corporation” to include an association (s 5(b)), and adapting meeting and register references to cover postal, electronic or combined ballots and registers kept under the Act (s 5(c)-(d)). This creates a statutory bridge importing certain Corporations Act concepts into the associations context, with the textual modifications specified.
Commonwealth ACNC Act interaction: The Regulation defines ACNC Register and Commonwealth Act in s 3. It prescribes the ACNC as a “relevant agency” for the purposes of Act s 106A(5) (s 17). Sections 13A and 14A create exemptions from state reporting and lodgment requirements where an association is an ACNC-registered entity, not part of a reporting group, gives all statements and reports required by the Commonwealth Act Division 60, and the information is publicly available on the ACNC Register (ss 13A, 14A). This creates a specific substitution effect: compliance with Commonwealth ACNC reporting, and public availability of those reports, can remove state reporting obligations.
Business Names and Corporations Acts: Schedule 1 unacceptable names references the Business Names Registration Act 2011 and the Corporations Act 2001; names identical or closely resembling registered business names or registered/reserved company names are unacceptable unless the public is not likely to be misled or the applicant has registered the name under the relevant Commonwealth Act (Schedule 1 items 1 and 3). This coordinate rule reduces name-conflict risk between federal business/company registers and NSW-incorporated association names.
Crimes (Criminal Organisations Control) Act 2012: Schedule 1 item 4 excludes names identical to or closely resembling names of a criminal organisation or declared organisation (Crimes (Criminal Organisations Control) Act 2012). This cross-reference prohibits associations adopting names of entities listed under that Act.
Community Justice Centres Act 1983 and Commercial Arbitration Act 2010: The model constitution requires referral of certain internal disputes to a Community Justice Centre for mediation (Schedule 3 clause 9(1)) and, if mediation fails within three months, referral to arbitration subject to the Commercial Arbitration Act 2010 (clause 9(2)-(3)). These create delegated dispute-resolution pathways tied into those Acts.
Corporations Act disqualification criteria: Schedule 3 clause 17(1)(f)-(g) and (h) identify grounds for casual vacancy including becoming an “insolvent under administration” within the meaning of the Corporations Act 2001 and being prohibited from being a director under Part 2D.6 of the Corporations Act, or convicted of fraud/dishonesty offences with imprisonment of at least three months. This borrows corporate disqualification standards for association committee members.
Commonwealth and State data and notice regimes: Part 2 of the Regulation on fee unit indexing refers to CPI numbers published by the Australian Bureau of Statistics and imposes a Secretary duty to notify Parliamentary Counsel so that indexed fee unit amounts can be published on the NSW legislation website (Part 2, ss 1-4). That engages the Commonwealth ABS statistical series and State publication processes.
Interpretation Act and Act definitions: The Regulation repeatedly notes that the Act and the Interpretation Act 1987 contain definitions and provisions that affect interpretation and application (s 3 note; Schedule 3 clause 1(2) applies the Interpretation Act to the model constitution). That signals that many interpretative matters will be resolved according to the Interpretation Act methods.
The Regulation therefore creates a web of dependencies: it imports aspects of the Corporations regime with specified modifications (s 5); it allows Commonwealth ACNC reporting to supplant some State reporting (ss 13A, 14A); it aligns name controls with Commonwealth business and corporations registers (Schedule 1); and it ties internal dispute resolution to Community Justice Centre mediation and arbitration under the Commercial Arbitration Act (Schedule 3 clause 9). Practitioners must read the Regulation in concert with the Act, the Interpretation Act and the referenced Commonwealth Acts and State Acts to determine the full legal and procedural consequences for an association.
Amendment history
The Regulation text itself contains embedded amendment annotations and transitional entries which document legislative changes affecting particular provisions. The visible amendments and insertions in the text are:
Replacement and commencement: The Regulation commences on 1 September 2022 and replaces the Associations Incorporation Regulation 2016, which was repealed on that date under the Subordinate Legislation Act 1989, s 10(2) (s 2).
Amendments noted in section margins and notes:
Section 5 was amended by 2024 No 25, Schedule 7.2[1] (s 5: Am 2024 No 25, Sch 7.2[1]). That section declares application of Corporations legislation to associations.
Section 11 (conduct of postal, electronic or combined ballots) was amended by 2024 No 25, Sch 7.2[2] [3] (s 11: Am 2024 No 25, Sch 7.2[2] [3]).
Section 12 was amended by Associations Incorporation Amendment (Financial Reporting Thresholds) Regulation 2025 (Inscription shows s 12: Am 2025 (296), Sch 1[1] [2]). The editorial note in Part 2 lists fee unit amounts for 2023-24, 2024-25 and 2025-26 (fee unit amounts $119.23, $123.72, $126.59).
Sections 13A, 14A and 17 were inserted or amended in 2026 (s 13A: Ins 2026 (19), Sch 1[2]; s 14A: Ins 2026 (19), Sch 1[3]; s 17: Am 2026 (19), Sch 1[4]).
Schedule 2 heading and schedule entries indicate amendments by 2024 No 25, Sch 7.2[4]-[10] and the schedule itself is annotated as Am 2024 No 25, Sch 7.2[5]-[10].
Schedule 3 is annotated as amended by 2024 No 25, Sch 7.2[11] [12].
Transitional provisions:
Section 21 contains a transitional provision relating to the model constitution financial year clause, replacing clause 44 for certain associations until their constitutions address the financial year (s 21).
Section 21A was inserted by the Associations Incorporation Amendment (Financial Reporting Thresholds) Regulation 2025 and disapplies the amendments made to section 12(3) for financial years that ended before 1 July 2024 (s 21A: Ins 2025 (296), Sch 1[3]).
Section 21B was inserted in 2026 and provides that ss 13A and 14A do not apply in relation to financial years that ended before the commencement of those sections (s 21B: Ins 2026 (19), Sch 1[5]).
Section 22 provides a savings provision preserving acts, matters and things that had effect under the repealed 2016 Regulation (s 22).
Fee unit calculation and editorial notes: Part 2 s 2 sets the fee unit base for 2022-23 as $111.14 and prescribes the CPI-based formula for subsequent years, including a non-decrease provision (s 2(1)-(3)). An editorial note lists calculated fee unit amounts for 2023-24 ($119.23), 2024-25 ($123.72) and 2025-26 ($126.59). Part 2 s 4 requires the Secretary to notify Parliamentary Counsel and give public notice after the CPI number for the March quarter is published.
Insertions of financial-reporting exemptions: Sections 13A and 14A are more recent insertions (Ins 2026 (19), Sch 1[2]-[3]) creating ACNC-based exemptions for Tier 1 and Tier 2 associations respectively.
These in-text annotations provide a partial chronology of changes to the Regulation and show the legislature has amended the instrument repeatedly since its 2022 commencement, with particular focus on ballot conduct (2024 amendments), financial reporting thresholds and fee indexing (2025 amendments), and ACNC-related exemptions and information-exchange prescriptions (2026 amendments). The Regulation contains explicit transitional provisions to limit retrospective effect of some amendments (ss 21A, 21B) and a savings clause (s 22) preserving continuity from the repealed 2016 Regulation.
Litigation history
The Regulation text does not cite or record judicial decisions or litigation touching its provisions. There are no cases named or judicial interpretations included in the text supplied. The instrument instead sets out administrative and procedural rules intended to be applied by associations, the Secretary, returning officers and other actors.
That absence means that, as of the text provided, there is no litigation history embedded in the Regulation itself to inform statutory interpretation. Practical consequences follow for advisers and litigators: interpretation questions arising from ambiguous provisions (for example, the scope of the Secretary’s discretionary power to grant exemptions from Australian Accounting Standards (s 13(2)), the adequacy of “special circumstances” for fee relief (s 20), or the meaning of “assets” for Tier 1 calculations where real property and depreciable assets are excluded (s 12(4))) are not guided by any judicial gloss appearing in the instrument. The Regulation does, however, embed mechanisms that could lead to disputes and litigation and supply non-judicial dispute processes:
Internal procedural dispute routes: The model constitution sets out internal disciplinary and appeal routes (Schedule 3 clauses 7-8) culminating in a general meeting vote and secret ballot. That process creates exhaustion requirements that may be relevant in later proceedings.
Alternative dispute resolution: The model constitution requires certain disputes to be referred to a Community Justice Centre for mediation, and to arbitration under the Commercial Arbitration Act 2010 if mediation fails within three months (Schedule 3 clause 9), potentially diverting disputes away from courts.
Administrative review and enforcement routes: Penalty notices (Schedule 5) and Secretary discretion over exemptions and fees (ss 13(2), 20) could generate administrative review proceedings if an association or person seeks to challenge a Secretary decision under administrative law grounds of jurisdictional error, unreasonableness or procedural fairness. Those pathways are not elaborated in the Regulation but exist in the broader State administrative law framework.
Evidence and records: The Regulation prescribes record-keeping and ballot retention rules (s 15; Schedule 2 cl 8) that would be material in any subsequent litigation or administrative investigation, since they require conversion capability and retention periods for relevant records.
Because the Regulation itself contains no reported litigation, practitioners should anticipate first-instance questions of statutory construction may be resolved in future administrative decisions or litigation against the Secretary or an association. Absent judicial history, legal advisers must read the Regulation in conjunction with the Act, the Interpretation Act 1987 and the other Acts referenced in the instrument for interpretative guidance and to forecast dispute routes.
Gotchas
The Regulation contains several detailed provisions that can produce implementation pitfalls or unintended compliance burdens if overlooked. The following are concrete “gotchas” grounded in the Regulation text, with references:
Asset calculation for Tier 1 thresholds excludes real property and depreciable assets (s 12(4)). Associations often assume all balance-sheet items count toward asset thresholds. Under s 12(4), “assets” explicitly include amounts held in financial institutions, stocks and debentures but do not include real property or assets that may depreciate. That affects whether an association meets the Tier 1 current assets threshold ($1,000,000 under s 12(3)(b)) and may change reporting obligations substantially.
The Tier 1 gross receipts test ties to the income and expenditure statement for the financial year and sets $500,000 as the threshold (s 12(1), (3)(a)). Gross receipts are defined as “total revenue recorded in the association’s income and expenditure statement for the financial year” (s 12(1)). Associations that record non-operating receipts differently may misclassify themselves.
ACNC-based exemptions are conditional and limited: ss 13A and 14A require not only ACNC registration but also that the association does not report as part of a reporting group (Subdivision 60-G) and that all Commonwealth Act Division 60 statements and reports are given and publicly available on the ACNC Register to the extent required. Failure on any single element defeats the exemption. Sections 21B and 21A provide transitional limitations; the exemptions do not apply to financial years ending before their commencement (s 21B) and certain threshold amendments do not apply to financial years ending before 1 July 2024 (s 21A).
Model constitution mandatory numbers: The model constitution prescribes a committee of seven members (Schedule 3 clause 14(1)). Associations adopting the model constitution must comply with that composition; the clause permits an office-bearer to hold up to two offices but not both president and vice-president (clause 14(2)). Associations with different governance needs must expressly vary the constitution, noting the Act’s constraints.
Ballot notice and secret ballot mechanics: Schedule 2 requires at least 14 days’ notice for ballots or 21 days for proposed special resolutions (Schedule 2 cl 4(2), cl 5(3)), and mandates returning officer verification of returning envelopes and secure storage of ballot papers (cl 4(5)). If associations use combined postal and electronic voting, the returning officer must ensure identity cannot be ascertained in secret ballots for electronic votes (cl 5A(3)). Failure to adhere to these timelines or safeguards may invalidate a ballot or expose the association to procedural challenge.
Returning officer eligibility and delegation: The returning officer may not be a committee member (Schedule 2 cl 2(1)), though the returning officer may appoint an assistant who would otherwise be eligible (cl 2(2)). Associations must ensure non-committee persons are available and competent to fulfil returning officer duties.
Register location and convertibility: The member register must be kept in New South Wales, at the main premises or official address, and if electronic must be convertible to hard copy (Schedule 3 clause 4(2)(c), (e); clause 4(3)). Associations with cloud-based storage outside NSW must ensure they hold a current hard copy in NSW in the specified place.
Limits on use of member contact information: Clause 4(6) of Schedule 3 forbids using member information obtained from the register to contact or send material to a member except for specified association business (newsletters, meeting notices, other association material) or to comply with Act/Regulation requirements. Members should not be contacted for third-party marketing using register information.
Fee unit indexing and rounding may produce unexpected fee increases: Schedule 4 items are stated in fee units; Part 2 s 2 ties the fee unit to an indexed CPI formula and prevents a fee unit from falling year-to-year (s 2(3)). Rounding rules (s 3) will round amounts to the nearest dollar (with .50 rounded down). Associations must monitor Secretary notifications (s 4) to budget for fee changes. The editorial note shows fee unit increases in successive years.
Secretary discretion is broad but unspecified: The Secretary’s power to exempt Tier 1 associations from Australian Accounting Standards (s 13(2)) or to waive fees (s 20) is subject to the Secretary being “satisfied it is appropriate”, but the Regulation does not set objective criteria other than examples. Associations relying on such relief face uncertainty and should document hardship or special circumstances clearly when applying.
Penalty notice limitation: Schedule 5 ties penalty notices to specific Act provisions and qualifiers (Schedule 5 cl 1(2)). Not all contraventions automatically attract penalty notices; associations must check both the Act provision and Schedule 5 to know whether a contravention can be met with a penalty notice and for what amount.
Transitional timing traps: Several amendments include transitional provisions (ss 21, 21A, 21B). For example, amendments to financial reporting thresholds do not apply to financial years ending before 1 July 2024 (s 21A). Associations must check the effective date of amendments to know whether a particular financial year is caught.
Model constitution confidentiality carve-outs: Clause 43(4) of Schedule 3 allows the committee to refuse inspection of documents that relate to confidential, personal, commercial, employment or legal matters or where inspection would be prejudicial to the association’s interests. Associations should adopt clear policies and minutes practices to avoid arbitrary refusals that might provoke disputes.
Each of these points has direct text support in the Regulation and, if overlooked, can lead to non-compliance, invalidated votes, unexpected fees, or internal disputes.
How to comply
The following practical compliance checklist is grounded in the Regulation text and organised by life-cycle stage: pre-registration, ongoing governance, financial reporting and lodgment, meetings and ballots, records and inspection, fees and notices, and dispute and enforcement readiness. Citations in parentheses point to the Regulation provisions imposing the requirement.
Pre-registration and name selection
When applying for registration, prepare the specific documents required: for a registrable corporation applicant, include an estimate of income and expenditure for the current financial year and a copy of the corporation’s financial statements for the preceding financial year (s 6(1)). For amalgamations include combined assets and liabilities estimates, first-year income/expenditure estimate, original certificates of incorporation or evidence if lost, and any documents not lodged under Act ss 45 or 49 for the last three years (s 6(2)).
Limit name reservation alternatives to no more than three (s 7). Check Schedule 1 for unacceptable names and ensure the proposed name is not identical or closely resembling reserved/registered business or company names unless the applicant has registration under the relevant Commonwealth Act or the public is unlikely to be misled (Schedule 1 items 1 and 3). Avoid words and phrases listed in Schedule 1 item 13 unless appropriate.
Adopt a constitution or the model constitution deliberately
If adopting the model constitution, review Schedule 3 in full. Note prescribed committee size (seven members) and office-bearer rules (Schedule 3 clause 14), election nomination requirements (clause 15), secretary and treasurer duties (clauses 18-19), member admission and register rules (clauses 2-4), and dispute resolution and winding up clauses (clauses 9 and 45).
If modifying the model constitution, ensure changes do not conflict with the Act and note transitional clause 21 regarding the financial year clause where applicable.
Registers, membership and privacy
Maintain a register of members in the form and with the particulars required and keep the register in NSW at the main premises or official address (Schedule 3 clause 4(1)-(2)(c)). If kept electronically ensure convertibility to hard copy (clause 4(2)(e); s 15(2)).
Respect member privacy on the register: do not disclose member information (other than the member’s name) if the member requests non-disclosure (clause 4(5)), and restrict use of contact details to permitted association business or statutory requirements (clause 4(6)).
Financial reporting and tiers
Determine tier status using the Regulation’s definitions: gross receipts equal total revenue recorded in the income and expenditure statement (s 12(1)), current assets equal assets held on the last day of the previous financial year (s 12(2)), and prescribed thresholds are $500,000 gross receipts and $1,000,000 current assets for Tier 1 (s 12(3)).
For asset calculation, exclude real property and assets that may depreciate as per s 12(4). Where thresholds are close, document the computation and retain supporting schedules.
Prepare financial statements with the specific inclusions required for your tier: mortgages and securities detail and separate trust financials for Tier 1 (s 13(1)); similar and more granular income source and asset/liability breakdown for Tier 2 (s 14).
If the association is ACNC-registered and meets the criteria in s 13A or s 14A, consider applying for the state exemption from ss 43-45 or 47-49 respectively, but only after confirming not reporting as part of a reporting group and public availability on the ACNC Register.
Records retention and conversion
Keep records and minutes in written or electronic form and retain for at least five years after the day the record is made (s 15(1)-(2)). Ensure electronic records are capable of conversion to hard copy and have a documented process to produce hard copies within a reasonable time if members request them (s 15(3)).
For ballots, returning officers must keep voting rolls, ballot papers (including rejected postal ballots), and electronic voting records for at least eight weeks (Schedule 2 cl 8). Adopt secure storage and retention protocols accordingly.
Meetings and ballots
Give statutory notice periods for general meetings: at least 21 days where special resolutions are involved, otherwise 14 days (Schedule 3 clause 30(1)). For ballots conducted by postal or electronic means, give members at least 14 days’ notice, or 21 days for proposed special resolutions (Schedule 2 cl 4(2), cl 5(3)).
Where holding postal, electronic or combined ballots, follow Schedule 2 in full: prepare a statement of the matter, appoint a returning officer who is not a committee member (cl 1-2), prepare voting roll (cl 3), provide ballot papers and instructions, verify envelopes against the roll and keep ballot materials secure until counting (cl 4(2)-(5), cl 7).
Ensure secret ballot safeguards are in place so voter identity cannot be ascertained (Schedule 2 cl 4(2)(e), cl 5(4), cl 5A(3)).
Fees, fee units and waivers
Convert Schedule 4 fee units to dollar amounts using the fee unit for the relevant financial year as calculated under Part 2 s 2. Monitor Secretary notifications under s 4 for the current fee unit and apply rounding rules in s 3.
If paying fees poses hardship or special circumstances apply (for example natural disaster impact as given in the example in s 20), make a written application to the Secretary for waiver, reduction, postponement or refund under s 20; include documentary evidence of hardship or special circumstances.
Secretary interaction and certificates
Where the Secretary’s approval is required (for example, certificate forms under s 16 or exemptions under s 13(2)), prepare formal applications with supporting arguments and documentation because the Secretary’s discretion is expressed in the Regulation but without detailed criteria.
If the association requires an inspection or certified copies from the Secretary’s register, rely on Schedule 4 Part 1 items for the applicable fee and follow the prescribed process for application.
Internal dispute resolution and external ADR
For disciplinary complaints, follow the notice, response and appeal process in the model constitution (Schedule 3 clauses 7-8). Provide the member a minimum of 14 days to make submissions before the committee decides.
For qualifying internal disputes, refer to a Community Justice Centre for mediation first and, if unresolved within three months, refer to arbitration under the Commercial Arbitration Act 2010 (Schedule 3 clause 9).
Audit and trustee obligations
If acting as trustee for trusts, prepare separate income and expenditure statements and balance sheets for each trust as required by ss 13(1)(b) (Tier 1) and 14(c) (Tier 2).
If seeking approval that a person not otherwise qualified may carry out an audit, refer to Schedule 4 fee item 15, and prepare the documentation supporting the application under Act s 52.
Practical record-keeping and minute practices
Maintain a minute book with signed minutes for meetings, ensuring sign-off by the member who presided or the presiding member at the subsequent meeting (Schedule 3 clause 18(2)-(3)).
Keep the register of committee members with the additional particulars required by s 10 (role, dates of appointment and cessation).
Checklist for an immediate compliance review
Verify whether your association is Tier 1 or Tier 2 under s 12; document computations including exclusions in s 12(4).
Confirm ACNC registration status and whether your reporting is part of a reporting group; if ACNC-registered and eligible, confirm public availability on the ACNC Register before relying on ss 13A/14A exemptions.
Review name, reservation and registration paperwork to confirm conformity with s 6, s 7 and Schedule 1.
Audit meeting and ballot procedures against Schedule 2 and Schedule 3 clauses 21-36 to ensure timelines, quorum and ballot safeguards are met.
Implement record retention policy that satisfies s 15 and Schedule 2 cl 8 with procedures to convert electronic records to hard copy.
Section 5Application of Corporations legislation to associations
(a) a reference to “this Act” is to be read as including a reference to the Act,
(b) a reference to “a corporation” is to be read as including a reference to an association,
(c) for section 1322(3)—
(i) a reference to “a meeting” or “the meeting” is to be read as including a reference to a vote conducted by a postal, electronic or combined ballot, and
(ii) the reference to “a person entitled to attend the meeting” is to be read as including a reference to a person entitled to vote in the postal, electronic or combined ballot, and
(iii) the reference to “proceedings at the meeting” is to be read as including a reference to the vote conducted by a postal, electronic or combined ballot,
(d) for section 1322(4)(b)—the reference to “any register kept by ASIC under this Act” is to be read as including a reference to a register kept under the Act.
s 5: Am 2024 No 25, Sch 7.2[1].
Part 2 Registration of associations
Part 2 Registration of associations
Part 2 Registration of associations
6 Information to be included in application for registration of association
6 Information to be included in application for registration of association
6 Information to be included in application for registration of association
(1) For the Act, section 6(3)(h), an application for registration of an association made on behalf of a registrable corporation must include—
(a) an estimate of the corporation’s income and expenditure for the financial year in which the application is made (the current financial year), and
(b) a copy of the corporation’s financial statements for the financial year immediately preceding the current financial year.
(2) An application for registration of an association (the proposed amalgamated association) made on behalf of 2 or more associations (the applicant associations) proposing to amalgamate must include the following—
(a) an estimate of the combined assets and liabilities of the proposed amalgamated association at the time of the application,
(b) an estimate of the income and expenditure of the proposed amalgamated association for the association’s first financial year,
(c) either—
(i) the original certificate of incorporation of each applicant association, or
(ii) if any of the original certificates have been lost—evidence of the certificates,
(d) any documents that an applicant association failed to lodge, for the last 3 financial years, under the Act, section 45 or 49.
7 Maximum number of alternative names in application for reservation of name
7 Maximum number of alternative names in application for reservation of name
7 Maximum number of alternative names in application for reservation of name
For the Act, section 15(3), the prescribed maximum number of alternative names that may be nominated is 3.
8 Unacceptable names
8 Unacceptable names
8 Unacceptable names
For the Act, section 18(1)(g), the names set out in Schedule 1 are declared to be unacceptable.
9 Information to be included in application for transfer of registration declaration
9 Information to be included in application for transfer of registration declaration
9 Information to be included in application for transfer of registration declaration
For the Act, section 78(3)(d), an application for a transfer of registration declaration must include the following—
(a) a written statement regarding whether the entity to which the association intends to transfer the association’s incorporation is subject to rules that prohibit the distribution of profits to the entity’s members,
(b) a written declaration that the association’s creditors are not likely to be materially prejudiced by the transfer,
(c) a written declaration that the law of the Commonwealth, another State or a Territory will adequately provide for the continuation of the association’s legal personality after the transfer,
(d) any documents that the association failed to lodge, for the last 3 financial years, under the Act, section 45 or 49.
Part 3 Management of associations
Part 3 Management of associations
Part 3 Management of associations
10 Other particulars in register of committee members
10 Other particulars in register of committee members
10 Other particulars in register of committee members
For the Act, section 29(2)(d), the following particulars are prescribed—
(a) whether the committee member holds the position of president, vice-president, secretary or treasurer of the association,
(b) if the committee member is elected or appointed to a position referred to in paragraph (a)—
(i) the date on which the member is elected or appointed, and
(ii) the date on which the member ceases to hold the position.
11 Conduct of postal, electronic or combined ballots
11 Conduct of postal, electronic or combined ballots
11 Conduct of postal, electronic or combined ballots
For the Act, sections 38(2) and 39(3), a postal, electronic or combined ballot must be conducted in accordance with Schedule 2.
s 11: Am 2024 No 25, Sch 7.2[2] [3].
Part 4 Financial reporting
Part 4 Financial reporting
Part 4 Financial reporting
12 Gross receipts and current assets for Tier 1 associations
12 Gross receipts and current assets for Tier 1 associations
12 Gross receipts and current assets for Tier 1 associations
(1) For the Act, section 42(1)(a), an association’s gross receipts are equal to the total revenue recorded in the association’s income and expenditure statement for the financial year.
(2) For the Act, section 42(1)(b), an association’s current assets are equal to the assets held by the association on the last day of the previous financial year.
(3) For the Act, section 42(1), the prescribed amount is—
(a) for gross receipts—$500,000, and
(b) for current assets—$1,000,000.
(4) In this section—
assets—
(a) includes amounts held in financial institutions, stocks and debentures, and
(b) does not include real property or assets that may depreciate.
s 12: Am 2025 (296), Sch 1[1] [2].
13 Financial statements for Tier 1 associations
13 Financial statements for Tier 1 associations
13 Financial statements for Tier 1 associations
(1) For the Act, section 43(2), the financial statements prepared for a Tier 1 association must include the following—
(a) the details of mortgages, charges and other securities affecting property owned by the association,
(b) a separate income and expenditure statement and balance sheet for each trust for which the association is a trustee.
(2) For the Act, section 107(1)(d), the Secretary may exempt a Tier 1 association, or a class of Tier 1 associations, from the requirement to prepare financial statements in accordance with the Australian Accounting Standards.
(3) An exemption may apply—
(a) generally, or
(b) as otherwise specified in the exemption.
13A Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
13A Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
13A Exemption from financial reporting requirements—Tier 1 associations—the Act, ss 53(3) and 107(1)(f)
A Tier 1 association is exempt from the requirements under the Act, sections 43–45 if, in relation to the relevant financial year—
(a) the association—
(i) is an ACNC registered entity, and
(ii) does not report to the Australian Charities and Not-for-profits Commission as part of a reporting group under the Commonwealth Act, Subdivision 60-G, and
(iii) gives all statements and reports for the financial year as required by the Commonwealth Act, Division 60, and
(b) the information in the statements and reports is publicly available on the ACNC Register to the extent required by the Commonwealth Act.
s 13A: Ins 2026 (19), Sch 1[2].
14 Financial statements for Tier 2 associations
14 Financial statements for Tier 2 associations
14 Financial statements for Tier 2 associations
For the Act, section 47(2), the financial statements prepared for a Tier 2 association must include the following—
(a) the details of mortgages, charges and other securities affecting property owned by the association,
(b) an income and expenditure statement and balance sheet that sets out—
(i) the individual sources of income and expenses incurred in the operation of the association, and
(ii) the assets and liabilities of the association,
(c) a separate income and expenditure statement and balance sheet for each trust for which the association is a trustee.
14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)
A Tier 2 association is exempt from the requirements under the Act, sections 47–49 if, in relation to the relevant financial year—
(a) the association—
(i) is an ACNC registered entity, and
(ii) does not report to the Australian Charities and Not-for-profits Commission as part of a reporting group under the Commonwealth Act, Subdivision 60-G, and
(iii) gives all statements and reports for the financial year as required by the Commonwealth Act, Division 60, and
(b) the information in the statements and reports is publicly available on the ACNC Register to the extent required by the Commonwealth Act.
s 14A: Ins 2026 (19), Sch 1[3].
15 Keeping and inspection of records and minutes
15 Keeping and inspection of records and minutes
15 Keeping and inspection of records and minutes
(1) For the Act, section 50(4), an association must—
(a) keep records and minutes required to be kept under the section in written or electronic form, and
(b) keep a record required to be kept under the section for at least 5 years after the day the record is made.
(2) A record or minute kept in electronic form must be able to be converted to hard copy.
(3) If a person who is entitled to inspect a record or minute asks for the record or minute to be given in hard copy, the association must give the person a hard copy of the record or minute within a reasonable time.
Part 5 Enforcement provisions
Part 5 Enforcement provisions
Part 5 Enforcement provisions
16 Certificates of authority
16 Certificates of authority
16 Certificates of authority
For the Act, section 88(1)(a), a certificate of authority must—
(a) be in a form approved by the Secretary, and
(b) state that the certificate is issued under the Act, and
(c) include the name of the person to whom the certificate is issued, and
(d) describe the nature of the powers conferred on the holder and state that those powers are conferred by the Act, and
(e) state that the powers conferred on the holder do not extend to a part of premises used for residential purposes, except with the consent of the occupier of the premises, and
(f) state the date, if any, on which the certificate expires, and
(g) be signed by the Secretary or another officer of the Department authorised by the Secretary to sign certificates of authority.
Part 6 Miscellaneous
Part 6 Miscellaneous
Part 6 Miscellaneous
17 Exchange of information
17 Exchange of information
17 Exchange of information
For the Act, section 106A(5), definition of relevant agency, paragraph (b), the Australian Charities and Not-for-profits Commission established by the Commonwealth Act is prescribed.
s 17: Am 2026 (19), Sch 1[4].
18 Model constitution
18 Model constitution
18 Model constitution
For the Act, section 107(1)(a), the model constitution set out in Schedule 3 is prescribed.
19 Fees
19 Fees
19 Fees
For the Act, section 107(1)(c), the fees set out in Schedule 4, Part 1 are prescribed.
20 Secretary may waive, reduce, postpone or refund fees
20 Secretary may waive, reduce, postpone or refund fees
20 Secretary may waive, reduce, postpone or refund fees
For the Act, section 107(1)(c1), the Secretary may waive, reduce, postpone or refund, in whole or in part, a fee payable or paid under the Act or this Regulation if satisfied it is appropriate to do so because—
(a) the person who must pay, or has paid, the fee is suffering financial hardship, or
(b) special circumstances exist.
Example—
The person is impacted by, or recovering from, a natural disaster.
21 Transitional provision relating to model constitution financial year clause
21 Transitional provision relating to model constitution financial year clause
21 Transitional provision relating to model constitution financial year clause
(1) This section applies to an association—
(a) to which the Act, Schedule 4, clause 4 applied immediately before 1 September 2022, and
(b) whose constitution does not address the association’s financial year.
(2) Clause 44 of the model constitution in Schedule 3, as it applies to an association to which
This is an opening excerpt, not the complete document.