South Australian Consolidated Acts

COLLECTIONS FOR CHARITABLE PURPOSES ACT 1939 - SECT 15

15—Accounts, statements and audit

        (1)         If the holder of a licence under this Act collects or receives money for a charitable purpose during a financial year or other period specified in the licence (the "statement period"), the holder of the licence must—

            (a)         keep proper accounts relating to the money; and

            (b)         after the end of the statement period, have the accounts audited by a person who is authorised to audit the accounts of a prescribed association under Part 4 Division 2 of the Associations Incorporation Act 1985 or is approved by the Minister for the purposes of this section.

        (2)         The holder of a licence under this Act must, at the time or times fixed in the licence, provide to the Minister—

            (a)         a copy of the audited accounts for the last ending statement period; and

            (b)         a statement setting out—

                  (i)         the amount of money collected or received by the licensee during the last ending statement period; and

                  (ii)         the costs associated with collection or receipt of the money; and

                  (iii)         the manner in which the money has been dealt with; and

                  (iv)         any other information required by the Minister.

        (3)         The Minister may at any time, by notice in writing to the holder of a licence, require the holder of the licence to provide to the Minister, within a specified time—

            (a)         a statement setting out specified information relating to money or property collected or received by the holder of the licence for charitable purposes; or

            (b)         specified documents (which may include a written record reproducing in an understandable form information stored by computer, microfilm or other process) in the custody or control of the holder of the licence that relate to money or property collected or received by the holder of the licence for charitable purposes.

        (4)         A statement required to be provided to the Minister under this section must be verified in a manner required by the Minister.

        (5)         If the holder of a licence under this Act sells, or otherwise converts into money, any property collected or received by the holder of the licence for a charitable purpose, the money so obtained is, for the purposes of this section, money collected or received by the holder of the licence for a charitable purpose.

        (6)         The Minister must publish on a website maintained by the Minister—

            (a)         the name of, and contact details for, any person who holds a licence under this Act; and

            (b)         the contents of any statement submitted to the Minister under this section or a summary of, or extract from, any such statement.

        (7)         If the holder of a licence contravenes or fails to comply with a provision of this section—

            (a)         in the case of a licence held by a natural person—the person is guilty of an offence; or

            (b)         in the case of a licence held by a body corporate—the body corporate and each member of the governing body of the body corporate are guilty of an offence; or

            (c)         in the case of a licence held by an unincorporated body—each member of the body is guilty of an offence.

Penalty: Division 6 fine.

        (8)         It is a defence to a charge of an offence under this section if the defendant proves that the offence occurred without the defendant's knowledge or consent.