NORTHERN TERRITORY OF AUSTRALIA
ASSOCIATIONS REGULATIONS 2004
As in force at 10 February 2026
Table of provisions
1 Citation ............................................................................................ 1
2 Definitions ........................................................................................ 1
3 Prescribed amount of personal property .......................................... 1
4 Prescribed unauthorised names ...................................................... 1
5 Prescribed ethnic communities ........................................................ 1
6 Inspection of documents .................................................................. 1
7 Fees ................................................................................................ 2
8 Prescribed particulars for register of members ................................ 2
9 Prescribed number of copies of documents at AGM ....................... 2
10 Annual statements ........................................................................... 2
11 Audit of annual statements .............................................................. 2
12 Prescribed amounts for tier 2 incorporated associations ................. 2
13 Prescribed amounts for tier 3 incorporated associations ................. 3
14 Prescribed matters for direction to change incorporation ................ 3
15 Remuneration of CEO ..................................................................... 3
17 Requirements relating to documents ............................................... 3
Schedule 1 Unauthorised names
Schedule 2 Prescribed ethnic communities
Schedule 3 Fees
Schedule 4
ENDNOTES
NORTHERN TERRITORY OF AUSTRALIA
As in force at 10 February 2026
ASSOCIATIONS REGULATIONS 2004
Regulations under the Associations Act 2003
1 Citation
These Regulations may be cited as the Associations
Regulations 2004.
2 Definitions
In these Regulations:
Australian Accounting Standards means the accounting
standards made or formulated by the Australian Accounting
Standards Board under section 227 of the Australian Securities and
Investments Commission Act 2001 of the Commonwealth.
Australian Auditing Standards means the auditing and assurance
standards issued by the Australian Auditing and Assurance
Standards Board of the Australian Accounting Research
Foundation.
3 Prescribed amount of personal property
For paragraph (b) of the definition of prescribed property in
section 4 of the Act, the prescribed amount is $25 000.
4 Prescribed unauthorised names
For section 9(3)(a) of the Act, the prescribed unauthorised names
are specified in Schedule 1.
5 Prescribed ethnic communities
For section 9(3)(b)(i) of the Act, the prescribed ethnic communities
are specified in Schedule 2.
6 Inspection of documents
(1) The Director may permit a person to inspect all or any of the
documents filed with the Director in relation to an incorporated
association on payment to the Director of the prescribed fee.
Associations Regulations 2004 2
(2) At the request of a person and on payment of the prescribed fee,
the Director may give that person any information in writing in the
Director's possession in relation to an incorporated association.
7 Fees
The fees specified in Schedule 3 must be paid to the Director in
relation to the matters to which they relate.
8 Prescribed particulars for register of members
For section 34(1)(c) of the Act, the prescribed particulars are the
name and address of each member of the association.
9 Prescribed number of copies of documents at AGM
For section 43(2) of the Act, the prescribed number is the lesser of
the following:
(a) 20 copies;
(b) as many copies as equals a quorum at an AGM as provided in
the association's constitution.
10 Annual statements
(1) For Part 5, Division 1 of the Act, the annual statement of accounts
for tier 1 incorporated associations and tier 2 incorporated
associations:
(a) must be prepared in the form of the financial report specified
in Schedule 4; or
(b) must be prepared in accordance with applicable Australian
Accounting Standards and contain all the information required
by the financial report specified in Schedule 4.
(2) For Part 5, Division 1 of the Act, the annual statement of accounts
for tier 3 incorporated associations must be prepared in accordance
with applicable Australian Accounting Standards.
11 Audit of annual statements
For Part 5, Division 2 of the Act, the audit of the annual statement
of accounts for tier 2 incorporated associations and tier 3
incorporated associations must be conducted in accordance with
applicable Australian Auditing Standards.
12 Prescribed amounts for tier 2 incorporated associations
(1) For section 47(1)(a) of the Act, the prescribed amount is $150 000.
Associations Regulations 2004 3
(2) For section 47(1)(b) of the Act, the prescribed amount is $300 000.
13 Prescribed amounts for tier 3 incorporated associations
(1) For section 48(1)(b) of the Act, the prescribed amount is $500 000.
(2) For section 48(1)(c) of the Act, the prescribed amount is
$1 000 000.
14 Prescribed matters for direction to change incorporation
For section 63(2) of the Act, the prescribed matters are as follows:
(a) the complexity of the association's operations;
(b) the association's corporate structure;
(c) the distribution of profits or assets to the association's
members;
(d) the extent to which the association's activities are business
oriented;
(e) the level of assets or receipts of the association;
(f) any change of the association's objects or activities.
15 Remuneration of CEO
For section 68(4) of the Act, the prescribed commission must be
calculated on the basis of the value of the estate or the interest in
property being dealt with as follows:
(a) for the first $1 000 – $150;
(b) $1 001 to $199 999 – 4%;
(c) $200 000 to $400 000 – 3%;
(d) $400 001 to $600 000 – 2%;
(e) $600 001 or more – 1%.
17 Requirements relating to documents
(1) The Director may refuse to accept an application, notice or other
document that, under the Act, is required to be filed with the
Director if:
(a) the document is not on A4 paper with a margin at least 30 mm
wide on the left hand side of each sheet; or
Associations Regulations 2004 4
(b) the document has been, or appears to the Director to have
been, altered in any particular.
(2) The Director may refuse to accept a copy of a document sent by
electronic transmission that is not in a format approved by the
Director.
Names that are likely to be confused with or mistaken for:
(a) the name of an incorporated association;
(b) a registered business name; or
(c) a name reserved or registered under Part 2B.6 of the
Corporations Act 2001, including the name of a foreign
company within the meaning of that Act.
Names that, in the context in which they are proposed to be used,
are capable of suggesting any of the following if the context
suggested does not exist:
(a) that Royal patronage has been received;
(b) that the members of an organisation are totally or partially
incapacitated;
(c) connection with:
(i) a member of the Royal Family; or
(ii) the Crown; or
(iii) the Government of the Commonwealth or of a State or
Territory of the Commonwealth or a part of the
Sovereign's dominions, possessions or territories; or
(iv) the government of a foreign country; or
(v) a department, authority or instrumentality of the
Government of the Commonwealth or of a State or
Territory of the Commonwealth or a local government
council; or
(vi) ex-servicemen's organisations; or
(vii) Mary MacKillop.
Names that include the words "Commonwealth" or "Federal".
Schedule 1 Unauthorised names
Associations Regulations 2004 6
4. Names containing any of the following words or phrases or
abbreviations of them or words, phrases or abbreviations of like
import:
"Building Society", "Chamber of Commerce", "Chamber of
Manufacturers", "Chartered", "College of Advanced Education",
"Consumer", "Co-operative", "Credit Union", "Executor", "Financial
Institution", "Friendly Society", "Futures Exchange", "Guarantee",
"Institute of Advanced Education", "Made in Australia", "Oxfam",
"Savings", "Starr Bowkett", "State Square", "Stock Exchange",
"Trust", "Trustee", "University".
5. Names containing the word "co-operative" or the abbreviation
"co-op", except if the association was incorporated under that name
or had changed its name before the commencement of the
Co-operatives Act 2014 (repealed).
6. Names that are misleading in relation to the nature, objects or
purposes of the association or in relation to any other matter.
7. Names that are likely to be offensive to members of the public or
members of a section of the public.
8. Names containing "United Nations" or the name of any other
international organisation prescribed under section 12 of the
International Organisations (Privileges and Immunities) Act 1963 of
the Commonwealth, except with the consent in writing of the
Commonwealth Minister administering that Act.
9. Names containing "bank", "banker", "banking" or "Savings Bank"
and any other words, phrases and abbreviations prescribed by
sections 66, 66A and 67 of the Banking Act 1959 of the
Commonwealth, except with the consent in writing of the
Commonwealth Treasurer.
10. Names containing the word "ANZAC" or a word resembling the
word "ANZAC", except with the authority of the Commonwealth
Minister given under regulation 2 of the Protection of Word 'Anzac'
Regulations of the Commonwealth.
11. Names containing words or groups of letters indicative of a part of
the armed forces as specified in Schedule 1 of the Defence
(Prohibited Words and Letters) Regulations of the Commonwealth,
except with the written consent of the Commonwealth Minister
administering the Defence Act 1903 of the Commonwealth.
Schedule 1 Unauthorised names
Associations Regulations 2004 7
12. Names containing "Scout Association" or the name of any local
branch of the Scout Association or a name implying that the
association is the Scout Association or a branch of the Scout
Association, except with the authority given under section 2 of the
Scout Association Act 1924 of the Commonwealth.
13. Names using the designation "Red Cross", "Geneva Cross", "Red
Crescent" or "Red Lion and Sun", or wording resembling any of
those designations, except with the written consent of the
Commonwealth Minister administering the Defence Act 1903 of the
Commonwealth or an authorised person given under section 15 of
the Geneva Conventions Act 1957 of the Commonwealth.
The following laws relate to the provision of professional services
and contain additional restrictions on the use of names:
(a) the Architects Act 1963;
(b) the Health Practitioners Act 2004;
(c) the Health Practitioner Regulation National Law;
(d) the Licensed Surveyors Act 1983.
The community constituted by all the persons who are aboriginal
natives of Australia and who are domiciled in the Territory.
Schedule 3 Fees
Associations Regulations 2004 9
Schedule 3 Fees
regulation 7
Item No. Matters to which fee relates Fee
(revenue
units unless
otherwise
stated)
For certification as an association for the Act under
paragraph (b) of the definition of association in
section 4 of the Act
50
For the issue of a certificate of incorporation under
section 9(1) of the Act
65
For the issue of a certificate of incorporation under
section 17(1) of the Act
25
For filing copies of a document referred to in
section 43(1) of the Act with the Director under
section 45(1) of the Act
15
For a certificate of the Director given under
section 113(2) of the Act
20
For filing a document with the Director within the
time specified by the Act
15
For filing a document with the Director if the time
specified by the Act for filing the document has
expired
35
For an inspection pursuant to regulation 6(1) of all
or any of the documents filed with the Director in
relation to an incorporated association
10
For issuing a document in relation to an
incorporated association by post or facsimile
transmission or other electronic means under
regulation 6(2)
13
For issuing a copy of a document or part of a
document filed with the Director
1 (per page)
Schedule 4
Associations Regulations 2004 10
Schedule 4
regulation 10
[insert name of association]
SPECIAL PURPOSE FINANCIAL REPORT
for
for the year ended
[insert date – note not all associations' financial years finish on 30 June]
------ // ------
INDEX
Contents Page
Independent Audit Report
Statement by the Association Management
Committee
Profit and Loss Statement
Balance Sheet
Notes to the Financial Statements
Schedule 4
Associations Regulations 2004 11
INDEPENDENT AUDIT REPORT
To the members of
[insert name of association]
SCOPE OF AUDIT
I/We [insert name of auditor(s)] have audited the attached special purpose
financial report of the [insert name of association] for the year ended [insert
date] as set out on pages … to… .
The Management Committee is responsible for the preparation and
presentation of the financial report and the information it contains and has
determined that the accounting policies used and described in note 1 to the
financial statements which form part of the financial report are appropriate to
meet the requirements of the Associations Act 2003 and are appropriate to
meet the needs of the members.
I/We have also conducted an independent audit of the financial report in order
to express an opinion to the members of the association on their preparation
and presentation. No opinion is expressed as to whether the accounting
policies used, and described in note 1, is appropriate to the needs of the
members.
The financial report has been prepared for distribution to members and to
satisfy the reporting requirements of the Associations Act 2003. I/We disclaim
any assumption of responsibility for reliance on this audit report or the
financial report to which it relates to any person other than the members, or
for any purpose other than that for which it was prepared.
[Tier 2 incorporated associations and Tier 3 incorporated associations only:]
The audit has been conducted in accordance with Australian Auditing
Standards. The procedures included examination on a test basis, of evidence
supporting the amounts and other disclosures in the financial report and the
evaluation of significant accounting estimates. These procedures have been
undertaken to form an opinion as to whether, in all material respects, the
financial report is presented fairly in accordance with the accounting policies
described in note 1 so as to present a view consistent with my/our
understanding of the financial position and performance of [insert name of
association] as represented by the results of its operations and its cash flows.
The audit opinion expressed in this report has been formed on the above
basis.
Schedule 4
Associations Regulations 2004 12
INDEPENDENT AUDIT REPORT (CONT'D)
AUDIT OPINION
[Include either A or B as appropriate:]
A. Audit Opinion (unqualified)
In my/our opinion the financial report presents fairly the financial position of
the [insert name of association] and the results of its operations at [insert date]
in accordance with Australian Accounting Standards.
Signed Dated
OR
B. Audit Opinion (qualified)
[List any qualifications here, for example: "We are unable to verify that all
income of the Association has been brought to account, only that monies as
banked to the Association's accounts have been recorded".]
In my/our opinion, except for the above, the financial report presents fairly the
financial position of the [insert name of association] and the results of its
operations at [insert date] in accordance with Australian Accounting
Standards.
Signed Dated
Schedule 4
Associations Regulations 2004 13
[insert name of association]
STATEMENT BY THE MANAGEMENT COMMITTEE
for the year [insert date]
In our opinion:
the accompanying financial report as set out on pages [insert page numbers],
being a special purpose financial statement, is drawn up so as to present fairly
the state of affairs of the Association as at [insert date] and the results of the
Association for the year ended on that date;
the accounts of the Association have been properly prepared and are in
accordance with the books of account of the Association; and
there are reasonable grounds to believe that the Association will be able to
pay its debts as and when they fall due.
Signed at [insert address where signed] on / /
……………………….. …………………………..
President Treasurer
[The accompanying notes form part of the financial report.
This report is to be read in conjunction with the attached audit report.]
Schedule 4
Associations Regulations 2004 14
[insert name of association]
PROFIT AND LOSS STATEMENT
for the year [insert date]
Notes [insert year] [insert year
before]
INCOME
Membership fees
Fundraising
Sale of assets
Other sales
Interest received
[add other items as necessary]
TOTAL INCOME
EXPENDITURE
Advertising and promotion
Audit fees
Bank charges
Depreciation
Electricity
Equipment
Insurance
Permits, licences and lodgement fees
Postage, printing and stationery
Telephone
[add other items as necessary]
TOTAL EXPENSES
SURPLUS/(LOSS) FOR THE YEAR
[The accompanying notes form part of the financial report.
This report is to be read in conjunction with the attached audit report.]
Schedule 4
Associations Regulations 2004 15
[insert name of association]
BALANCE SHEET
for the year ended [insert date]
Notes [insert year] [insert year
before]
CURRENT ASSETS
Cash on hand
Cash at bank
Term deposits
Accounts receivable
[add other items as necessary]
NON CURRENT ASSETS
Land (if prescribed property show at nil
value)
Plant and equipment
Less accumulated depreciation
[add other items as necessary]
TOTAL ASSETS
CURRENT LIABILITIES
Creditors
[add other items as necessary]
NON CURRENT LIABILITIES
Loans
[add other items as necessary]
NET ASSETS
MEMBERS FUNDS
Balance at the beginning of the year
Surplus/(Loss) for the year
[add other items as necessary]
ACCUMULATED FUNDS
[The accompanying notes form part of the financial report.
This report is to be read in conjunction with the attached audit report.]
Schedule 4
Associations Regulations 2004 16
[insert name of association]
NOTES TO THE FINANCIAL STATEMENTS
for the year ended [insert date]
SUMMARY OF ACCOUNTING POLICIES
The accounting policies adopted by the Association are stated in order to
assist in a general understanding of the financial statements. These policies
have been consistently applied except as otherwise indicated.
Reporting entity
The association is not a reporting entity because in the committee's opinion
there are unlikely to exist users who are unable to command the preparation
of reports tailored so as to satisfy all of their information needs, and these
accounts are therefore "special purpose accounts" that have been prepared
solely to meet the requirements of the Constitution and the Associations
Act 2003.
Accounting policies
The financial report has been prepared under the historical cost conventions
and does not take into account changing money values except to the extent
that they are reflected in the revaluation of certain assets.
In order for the financial report to present fairly the state of affairs of the
Association and the results of the Association for the year, Australian
Accounting Standards have been adopted to the extent disclosed in this note.
Depreciation of property, plant and equipment
Items of property, plant and equipment are depreciated over their estimated
useful lives using the straight line method.
Income tax
The Association is of the opinion that it is/is not subject to income tax.
[The accompanying notes form part of the financial report.
This report is to be read in conjunction with the attached audit report.]
Schedule 4
Associations Regulations 2004 17
NOTES TO THE FINANCIAL STATEMENTS (CONT'D)
2. LAND
The Association owns land at …………
This land is not prescribed property.
OR
This land is prescribed property and:
(a) was obtained as a grant for [insert value of grant];
OR
(b) was purchased for [insert purchase price]
3. OTHER NOTES
[insert other notes as required]
[The accompanying notes form part of the financial report.
This report is to be read in conjunction with the attached audit report.]
ENDNOTES
Associations Regulations 2004 18
ENDNOTES
1 KEY Key to abbreviations
amd = amended od = order
app = appendix om = omitted
bl = by-law pt = Part
ch = Chapter r = regulation/rule
cl = clause rem = remainder
div = Division renum = renumbered
exp = expires/expired rep = repealed
f = forms s = section
Gaz = Gazette sch = Schedule
hdg = heading sdiv = Subdivision
ins = inserted SL = Subordinate Legislation
lt = long title sub = substituted
nc = not commenced
2 LIST OF LEGISLATION
Associations Regulations (SL No. 12, 2004)
Notified 28 April 2004
Commenced 5 May 2004 (s 2 Associations Act 2003 (Act No. 56, 2003)
and Gaz G18, 5 May 2004, p 2)
Statute Law Revision Act 2005 (Act No. 44, 2005)
Assent date 14 December 2005
Commenced 14 December 2005
Local Government (Consequential Amendments) Act 2008 (Act No. 28, 2008)
Assent date 14 November 2008
Commenced 1 July 2008 (s 2)
Fees and Charges Amendment Regulations 2009 (SL No. 34, 2009)
Notified 14 December 2009
Commenced 1 January 2010 (r 2)
Health Practitioner (National Uniform Legislation) Implementation Act 2010 (Act No. 18,
2010)
Assent date 20 May 2010
Commenced 1 July 2010 (s 2)
Associations Amendment Regulations 2012 (SL No. 17, 2012)
Notified 25 April 2012
Commenced 25 April 2012
Local Government Amendment Act 2014 (Act No. 19, 2014)
Assent date 2 June 2014
Commenced s 16: 1 July 2014; s 18: 1 December 2014; rem: 2 June 2014,
(s 2)
ENDNOTES
Associations Regulations 2004 19
Statute Law Revision Act 2014 (Act No. 38, 2014)
Assent date 13 November 2014
Commenced 13 November 2014
Co-operatives (National Uniform Legislation) Act 2015 (Act No. 13, 2015)
Assent date 22 May 2015
Commenced 1 July 2015 (Gaz S62, 23 June 2015)
Justice and Licensing Legislation Further Amendment Act 2022 (Act No. 21, 2022)
Assent date 31 October 2022
Commenced pt 3: 1 February 2023; rem: 21 December 2022 (Gaz G50,
21 December 2022, p 1)
Statute Law Amendment (Succession of the Crown) Act 2023 (Act No. 10, 2023)
Assent date 20 April 2023
Commenced 21 April 2023 (s 2)
Trade, Business and Asian Relations Legislation Amendment (Streamlining Licensing
Schemes and Other Matters) Act 2026 (Act No. 2, 2026)
Assent date 9 February 2026
Commenced 10 February 2026 (s 2)
3 GENERAL AMENDMENTS
General amendments of a formal nature (which are not referred to in the table
of amendments to this reprint) are made by the Interpretation Legislation
Amendment Act 2018 (Act No. 22, 2018) to: r 1 and sch 1 and 4
4 LIST OF AMENDMENTS
rr 6 – 7 amd Act No. 21, 2022, s 50
r 12 amd Act No. 2, 2026, 17
r 13 amd Act No. 2, 2026, 18
r 15 amd Act No. 21, 2022, s 50
r 16 amd Act No. 28, 2008, s 4
rep Act No. 38, 2014, s 2
r 17 amd Act No. 21, 2022, s 50
sch 1 amd Act No. 44, 2005, s 22; Act No. 18, 2010, s 89; No. 17, 2012, r 3; Act
No. 19, 2014, s 26; Act No. 13, 2015, s 26; Act No. 10, 2023, s 5
sch 3 amd No. 34, 2009, r 10; Act No. 21, 2022, s 50
sch 5 – 7 rep Act No. 28, 2008, s 4