Queensland Consolidated Acts Queensland Consolidated Actsaccounting records include—
(a) invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry; and
(b) documents and records that record such entries; and
(c) working papers and other documents necessary to explain the methods and calculations by which accounts are made up.
accounting standard has the meaning given by the Corporations Act, section 9.
accounts means profit and loss accounts and balance sheets, and includes statements, reports and notes (other than auditors' reports or directors' reports) attached to, or intended to be read with, any of those accounts or balance sheets.
affairs of a society, for a society, has the same meaning as affairs of a body corporate has for a body corporate in the Corporations Act, section 53.
applicable accounting standard means an accounting standard as applying under section 142.
appropriate officer, for sections 218, 219 and 220, see section 217.
approved entity see section 70(1).
approved financial contracts see section 67.
approved form see section 244.
APRA means the Australian Prudential Regulation Authority.
board means the board of directors of the society.
certificate of confirmation see section 166.
continuing society means a cooperative housing society registered under the previous law immediately before the commencement.
director see section 4.
employee, for part 7, division 1, see section 98.
executive officer of a society, means a person (however described) who is concerned, or takes part, in the management of the society.
guarantee means a guarantee executed by the Treasurer under section 70.
inspector see section 26.
lot means—
(a) a lot on a building units plan or group titles plan under the Building Units and Group Titles Act 1980; or
(b) a lot under the Land Title Act 1994 that is also a lot included in a community titles scheme under the Body Corporate and Community Management Act 1997.
management contract means a contract or other arrangement under which—
(a) a person who is not an officer of a society agrees to perform the whole, or a substantial part, of the society's functions; or
(b) a society agrees to perform the whole or a substantial part of its functions—
(i) in a particular way; or
(ii) under the directions of a person; or
(iii) subject to specified restrictions or terms.
officer—
(a) for sections 148 and 149, see section 147; or
(b) for part 11, see section 189; or
(c) in any case, see section 5.
previous law means the Cooperative Housing Societies Act 1958.
registered company auditor means a person registered as an auditor, or taken to be registered as an auditor, under the Corporations Act, part 9.2.
registered office of a society, see section 97.
registrar means the chief executive.
registrar's public office means the public office established under section 19C.
relevant day, for sections 218, 219 and 220, see section 217.
relevant person, for sections 225 and 226, see section 224.
residential development means—
(a) construction or improvement of residential premises; or
(b) conversion of a building to residential premises; or
(c) improvement of land if—
(i) residential premises are situated or being constructed on the land; and
(ii) the improvement is of a type normally associated with land containing residential premises; or
(d) acquisition of land for a purpose mentioned in paragraph (a), (b) or (c).
residential loan means financial accommodation provided to a person for the purchase of residential premises or for residential development.
residential premises means a building or lot occupied, or to be occupied, by a person as the person's principal place of residence, whether as owner, under a lease or tenancy agreement or otherwise, and—
(a) includes a building or lot declared under a regulation to be residential premises under this Act; but
does not include—
(b) a building not situated within Australia; or
(c) a building or lot declared under a regulation not to be residential premises under this Act.
society means a society registered under this Act as a cooperative housing society.
society to which this section applies, for sections 218, 219 and 220, see section 217.
special resolution see section 127.
standard means a standard in force under part 3.
Supreme Court includes a Supreme Court judge.
transferee society see section 166.
transferor society see section 166.