New South Wales Consolidated Acts

CHARITABLE FUNDRAISING ACT 1991 - SECT 23

23 Annual returns

(1) Within the period of 6 months after the end of each financial year, the holder of an authority is to lodge with the Secretary an annual return that--

(a) is in a form approved by the Secretary, and

(b) contains a statement that the return is true and correct, and

(c) includes the information that is required by the regulations, and

(d) is accompanied by the documents that are prescribed by the regulations (if any).

: Maximum penalty--50 penalty units.

(2) If the holder of an authority that contravenes subsection (1) is an unincorporated organisation, each trustee or other person who, at the time of the contravention, was a member of the governing body of the organisation is also guilty of the offence if the trustee or person knowingly authorised or permitted the contravention.

(3) For the avoidance of doubt, an annual return must be lodged even if, during the financial year concerned--

(a) no money, property or other benefits were received by the holder of the authority, or

(b) no fundraising appeal was conducted by the holder of the authority.

(4) The Secretary may, by order in writing, exempt a person or organisation or class of persons or organisations, either unconditionally or subject to conditions, from compliance with a provision of this section.

(5) The holder of an authority must not lodge an annual return that is false or misleading in a material particular.

: Maximum penalty--200 penalty units.

(6) In this section,
"financial year" means--

(a) in the case of a corporation--the financial year of the corporation fixed in its constituting document (if any), and

(b) in any other case--the year ending on 30 June.