Australian Capital Territory Consolidated Acts

CHARITABLE COLLECTIONS ACT 2003 - SECT 49

    (1)     The director-general may, by written notice given to a licensee, direct the licensee to give the director-general, within a stated reasonable time, an auditor's report complying with this section about the accounts and records kept in relation to a collection conducted by the licensee.

Note     For how documents may be given, see Legislation Act, pt 19.5.

    (2)     The licensee commits an offence if—

        (a)     the licensee is given a notice under subsection (1); and

        (b)     the licensee intentionally fails to comply with the notice.

Maximum penalty: 200 penalty units, imprisonment for 2 years or both.

    (3)     The licensee commits an offence if—

        (a)     the licensee is given a notice under subsection (1); and

        (b)     the licensee fails to comply with the notice.

Maximum penalty: 50 penalty units.

Note     An offence against this subsection is a strict liability offence, see s (7).

    (4)     The report must be prepared by—

        (a)     a registered company auditor under the Corporations Act; or

        (b)     an auditor approved in writing by the director-general for this section.

    (5)     The auditor's report must contain the auditor's opinion about—

        (a)     whether money (including any proceeds of a benefit) received during, or for the purposes of, the collection has been properly accounted for and applied in accordance with this Act; and

        (b)     whether the accounts and records for the collection have been properly kept; and

        (c)     whether the accounts show a true and fair view of income and expenditure in relation to the collection.

Note     A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including regulations (see Legislation Act, s 104).

    (6)     To remove any doubt—

        (a)     a single auditor's report under this section may be required for 2 or more collections; and

        (b)     an auditor's report under this section may be required for part of the period for which a collection is carried out.

    (7)     An offence against subsection (3) is a strict liability offence.