Collections Act 1966
sec.49Financial reporting obligations
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sec.49 Financial reporting obligations
The obligations under section 31 about financial records apply to— a charity registered under this Act whether before or after the commencement; and an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement. The obligations under sections 32 and 33 about financial statements and returns apply to— a charity registered under this Act whether before or after the commencement, other than an exempt charity; and an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement, other than an exempt association; and a promoter of an appeal for support for a purpose to which part 3 applies, whether the appeal is made before or after the commencement. s 49 ins 2020 No. 17 s 60 (sec.49-ssec.1) The obligations under section 31 about financial records apply to— a charity registered under this Act whether before or after the commencement; and an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement. (sec.49-ssec.2) The obligations under sections 32 and 33 about financial statements and returns apply to— a charity registered under this Act whether before or after the commencement, other than an exempt charity; and an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement, other than an exempt association; and a promoter of an appeal for support for a purpose to which part 3 applies, whether the appeal is made before or after the commencement.
- (a) a charity registered under this Act whether before or after the commencement; and
- (b) an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement.
- (a) a charity registered under this Act whether before or after the commencement, other than an exempt charity; and
- (b) an association whose objects are a community purpose sanctioned under this Act whether before or after the commencement, other than an exempt association; and
- (c) a promoter of an appeal for support for a purpose to which part 3 applies, whether the appeal is made before or after the commencement.