(1) A distribution
plan in respect of an incorporated association must provide for the
distribution of the surplus property in accordance with the rules of the
association, being rules that —
(a) make
provision of the kind mentioned in Schedule 1 Division 1 item 19; and
(b) are
consistent with the provision implied by section 24.
(2) Surplus property
distributed under a distribution plan is subject to any trust affecting the
property or any part of it.