Western Australian Current Acts Western Australian Current Acts (1) This section
applies to an incorporated association that is a tier 2 association in respect
of its last financial year.
(2) At the annual
general meeting of an incorporated association to which section 72(3)(a) or
(b) does not apply in respect of its last financial year, the association must
present for consideration —
(a) the
financial report of the association for that financial year reviewed as
required under section 72(1); and
(b) a
copy of the report of the review of the financial report.
Penalty: a fine of $5 500.
(3) At the annual
general meeting of an incorporated association to which section 72(3)(a) or
(b) applies in respect of its last financial year, the association must
present for consideration —
(a) the
financial report of the association for that financial year audited as
required under section 72(3); and
(b) a
copy of the auditor’s report on the financial report.
Penalty: a fine of $5 500.
(4) If
section 72(3)(b) applies to an incorporated association in respect of its last
financial year, the association must give to the Commissioner as soon as is
practicable after receiving them —
(a) the
financial report of the association for that financial year audited as
required under section 72(3); and
(b) a
copy of the auditor’s report on the financial report.
Penalty: a fine of $5 500.