Western Australian Consolidated Acts Western Australian Consolidated Acts (1) In this section,
records includes —
(a) any
document, and other record of information; and
(b)
invoices, receipts, orders for the payment of money, bills of exchange,
promissory notes, vouchers and other documents of prime entry and also
includes such working papers and other documents as are necessary to explain
the methods and calculations by which accounts are made up,
however compiled,
recorded or stored.
(2) The powers of the
Commissioner under subsection (3) or (4) shall not be exercised except in
circumstances that relate to a matter that constitutes or may
constitute —
(a) a
contravention of, or failure to comply with, a provision of this Act or the
regulations; or
(b) an
offence relating to an incorporated association that involves fraud or
dishonesty or concerns the management of the affairs of the association.
(3) The Commissioner
may at any time, by notice in writing, give a direction to an incorporated
association or a person who is or has been a member of the committee of, or an
agent, banker, solicitor, auditor, trustee or other person acting in any
capacity for or on behalf of an incorporated association (including an
incorporated association that is in the course of being wound up or has been
dissolved), requiring the production, at such time and place as are specified
in the direction, of such records relating to the affairs of the association
as are specified in the direction.
(4) The Commissioner
may, at any time by notice in writing, give a direction to an incorporated
association or to a person who is or has been a member of the committee of an
incorporated association requiring the production and delivery to the
Commissioner, within such period as is specified in the direction, of a
statement of the financial position of the association as at the end of the
last preceding financial year, or as at some other date specified in the
direction, audited by a registered company auditor within the meaning of the
Corporations Act 2001 of the Commonwealth.
(5) An incorporated
association or other person shall not when required under subsection (3)
to produce a record —
(a)
refuse or neglect to produce the record; or
(b)
produce a record that contains information that to the person’s
knowledge is false or misleading in a material particular, unless the person
discloses that fact when producing the record.
Penalty: $500.
(6) It is a defence to
any prosecution for refusal or neglect to produce a record required to be
produced under subsection (3) if the person charged proves that the
record has been destroyed or disposed of in accordance with the provisions of
this Act or the regulations.
(7) An incorporated
association or other person shall not when directed under subsection (4)
to produce and deliver to the Commissioner an audited statement of the
financial position of the incorporated association refuse or neglect without
reasonable excuse to produce and deliver such a statement in accordance with
the Commissioner’s direction.
Penalty: $500.
[Section 39 amended by No. 10 of 2001
s. 14.]