23Receipts—the Act, s 101(2)

23 Receipts—the Act, s 101(2)

23 Receipts—the Act, s 101(2)

Each receipt issued by the treasurer of the association must include the following—

(a) the date of issue of the receipt,

(b) the amount of money received,

(c) the form, being cash, cheque, postal order or other, in which the money was received,

(d) the name of the person on whose behalf the payment was made,

(e) if the payment is for a contribution to the administrative or capital works fund—

(i) a statement that the payment was made for that contribution, and

(ii) the lot number for which the contribution was made, and

(iii) the period for which the payment is made, if relevant, and

(iv) details of the discount given, if any, for early payment,

(f) if the payment is not a payment referred to in paragraph (e)—particulars of the transaction for which the payment is received,

(g) if the payment is received for more than 1 transaction—the way in which the payment is apportioned between transactions.