PART VI—GENERAL MEETINGS AND ACCOUNTS
30 Annual general meeting
(1) An incorporated association shall, at least once in each calendar year, convene a general meeting, to be called an annual general meeting, of its members.
(2) An incorporated association may hold its first annual general meeting at any time within the period of eighteen months after its incorporation.
(2A) The second and any subsequent annual general meeting must be held within 5 months after the end of the financial year of the incorporated association.
(3) At the annual general meeting of an incorporated association, the incorporated association shall submit to its members a statement containing the particulars of the following—
(a) the income and expenditure of the incorporated association during its last financial year;
(b) the assets and liabilities of the incorporated association at the end of its last financial year;
(c) the mortgages, charges and securities of any description affecting any of the property of the incorporated association at the end of its last financial year; and
(d) in respect of each trust of which the incorporated association was trustee during a period, being the whole or any part of the last financial year of the incorporated association— (i) the income and expenditure of the trust during that period; (ii) the assets and liabilities of the trust during that period; and (iii) the mortgages, charges and securities of any description affecting any of the property of the trust at the end of that period; and
(e) any trust, held on behalf of the incorporated association by a person or body other than the incorporated association, in which funds or assets of the incorporated association are placed.
(3A) The statements submitted under subsection (3) must—
(a) give a true and fair view of the financial position of the incorporated association during and at the end of its last financial year; and
(b) in the case of a prescribed association, be accompanied by the accounts audited in accordance with section 30B.
(3B) At, or as soon as practicable after, the conclusion of the annual general meeting of an incorporated association a committee member must certify, in the form approved by the Registrar, that—
(a) the committee member attended the annual general meeting; and
(b) the statement referred to in subsection (3) was submitted to the members of the incorporated association at the annual general meeting.
(4) The public officer of an incorporated association must, within one month after the date of the annual general meeting of the incorporated association or, if the annual general meeting is not held within the period within which it is required by this section to be held, within one month after the last day of that period, give to the Registrar a statement in the form approved by the Registrar—
(a) containing the particulars referred to in subsection (3) and any other prescribed particulars; and
(aa) in the case of a prescribed association, accompanied by a copy of the accounts audited in accordance with section 30B and a copy of the auditor's report referred to in section 30B(1A); and
(b) if the meeting has been held, containing a statement from the public officer that the certificate referred to in subsection (3B) has been completed and signed by a committee member who attended the annual general meeting and that the certificate is being kept by the incorporated association; and
(c) if the meeting has been held, accompanied by a statement of the terms of any resolution passed at that meeting concerning that statement; and
(d) accompanied by the prescribed fee (if any). Penalty: 5 penalty units.
(4A) The incorporated association must keep the statement referred to in subsection (3) and the certificate referred to in subsection (3B) for at least 7 years after the date of submission or signature (as required). Penalty: 20 penalty units.
(5) The Registrar may, on the application of the public officer of an incorporated association accompanied by the prescribed fee, in his discretion, extend, or further extend, the period for holding a general meeting or giving a statement under subsection (4).
(6) An application for an extension under subsection (5) may be made, and the power of the Registrar under that subsection may be exercised, notwithstanding that the period sought to be extended has expired.