ASSOCIATIONS REGULATIONS 2004

NORTHERN TERRITORY OF AUSTRALIA ASSOCIATIONS REGULATIONS 2004 As in force at 10 February 2026 Table of provisions 1 Citation ............................................................................................ 1 2 Definitions ........................................................................................ 1 3 Prescribed amount of personal property .......................................... 1 4 Prescribed unauthorised names ...................................................... 1 5 Prescribed ethnic communities ........................................................ 1 6 Inspection of documents .................................................................. 1 7 Fees ................................................................................................ 2 8 Prescribed particulars for register of members ................................ 2 9 Prescribed number of copies of documents at AGM ....................... 2 10 Annual statements ........................................................................... 2 11 Audit of annual statements .............................................................. 2 12 Prescribed amounts for tier 2 incorporated associations ................. 2 13 Prescribed amounts for tier 3 incorporated associations ................. 3 14 Prescribed matters for direction to change incorporation ................ 3 15 Remuneration of CEO ..................................................................... 3 17 Requirements relating to documents ............................................... 3 Schedule 1 Unauthorised names Schedule 2 Prescribed ethnic communities Schedule 3 Fees Schedule 4 ENDNOTES -- 1 of 21 -- -- 2 of 21 -- NORTHERN TERRITORY OF AUSTRALIA ____________________ As in force at 10 February 2026 ____________________ ASSOCIATIONS REGULATIONS 2004 Regulations under the Associations Act 2003 1 Citation These Regulations may be cited as the Associations Regulations 2004. 2 Definitions In these Regulations: Australian Accounting Standards means the accounting standards made or formulated by the Australian Accounting Standards Board under section 227 of the Australian Securities and Investments Commission Act 2001 of the Commonwealth. Australian Auditing Standards means the auditing and assurance standards issued by the Australian Auditing and Assurance Standards Board of the Australian Accounting Research Foundation. 3 Prescribed amount of personal property For paragraph (b) of the definition of prescribed property in section 4 of the Act, the prescribed amount is $25 000. 4 Prescribed unauthorised names For section 9(3)(a) of the Act, the prescribed unauthorised names are specified in Schedule 1. 5 Prescribed ethnic communities For section 9(3)(b)(i) of the Act, the prescribed ethnic communities are specified in Schedule 2. 6 Inspection of documents (1) The Director may permit a person to inspect all or any of the documents filed with the Director in relation to an incorporated association on payment to the Director of the prescribed fee. -- 3 of 21 -- Associations Regulations 2004 2 (2) At the request of a person and on payment of the prescribed fee, the Director may give that person any information in writing in the Director's possession in relation to an incorporated association. 7 Fees The fees specified in Schedule 3 must be paid to the Director in relation to the matters to which they relate. 8 Prescribed particulars for register of members For section 34(1)(c) of the Act, the prescribed particulars are the name and address of each member of the association. 9 Prescribed number of copies of documents at AGM For section 43(2) of the Act, the prescribed number is the lesser of the following: (a) 20 copies; (b) as many copies as equals a quorum at an AGM as provided in the association's constitution. 10 Annual statements (1) For Part 5, Division 1 of the Act, the annual statement of accounts for tier 1 incorporated associations and tier 2 incorporated associations: (a) must be prepared in the form of the financial report specified in Schedule 4; or (b) must be prepared in accordance with applicable Australian Accounting Standards and contain all the information required by the financial report specified in Schedule 4. (2) For Part 5, Division 1 of the Act, the annual statement of accounts for tier 3 incorporated associations must be prepared in accordance with applicable Australian Accounting Standards. 11 Audit of annual statements For Part 5, Division 2 of the Act, the audit of the annual statement of accounts for tier 2 incorporated associations and tier 3 incorporated associations must be conducted in accordance with applicable Australian Auditing Standards. 12 Prescribed amounts for tier 2 incorporated associations (1) For section 47(1)(a) of the Act, the prescribed amount is $150 000. -- 4 of 21 -- Associations Regulations 2004 3 (2) For section 47(1)(b) of the Act, the prescribed amount is $300 000. 13 Prescribed amounts for tier 3 incorporated associations (1) For section 48(1)(b) of the Act, the prescribed amount is $500 000. (2) For section 48(1)(c) of the Act, the prescribed amount is $1 000 000. 14 Prescribed matters for direction to change incorporation For section 63(2) of the Act, the prescribed matters are as follows: (a) the complexity of the association's operations; (b) the association's corporate structure; (c) the distribution of profits or assets to the association's members; (d) the extent to which the association's activities are business oriented; (e) the level of assets or receipts of the association; (f) any change of the association's objects or activities. 15 Remuneration of CEO For section 68(4) of the Act, the prescribed commission must be calculated on the basis of the value of the estate or the interest in property being dealt with as follows: (a) for the first $1 000 – $150; (b) $1 001 to $199 999 – 4%; (c) $200 000 to $400 000 – 3%; (d) $400 001 to $600 000 – 2%; (e) $600 001 or more – 1%. 17 Requirements relating to documents (1) The Director may refuse to accept an application, notice or other document that, under the Act, is required to be filed with the Director if: (a) the document is not on A4 paper with a margin at least 30 mm wide on the left hand side of each sheet; or -- 5 of 21 -- Associations Regulations 2004 4 (b) the document has been, or appears to the Director to have been, altered in any particular. (2) The Director may refuse to accept a copy of a document sent by electronic transmission that is not in a format approved by the Director. -- 6 of 21 -- Schedule 1 Unauthorised names Associations Regulations 2004 5 Schedule 1 Unauthorised names regulation 4 1. Names that are likely to be confused with or mistaken for: (a) the name of an incorporated association; (b) a registered business name; or (c) a name reserved or registered under Part 2B.6 of the Corporations Act 2001, including the name of a foreign company within the meaning of that Act. 2. Names that, in the context in which they are proposed to be used, are capable of suggesting any of the following if the context suggested does not exist: (a) that Royal patronage has been received; (b) that the members of an organisation are totally or partially incapacitated; (c) connection with: (i) a member of the Royal Family; or (ii) the Crown; or (iii) the Government of the Commonwealth or of a State or Territory of the Commonwealth or a part of the Sovereign's dominions, possessions or territories; or (iv) the government of a foreign country; or (v) a department, authority or instrumentality of the Government of the Commonwealth or of a State or Territory of the Commonwealth or a local government council; or (vi) ex-servicemen's organisations; or (vii) Mary MacKillop. 3. Names that include the words "Commonwealth" or "Federal". -- 7 of 21 -- Schedule 1 Unauthorised names Associations Regulations 2004 6 4. Names containing any of the following words or phrases or abbreviations of them or words, phrases or abbreviations of like import: "Building Society", "Chamber of Commerce", "Chamber of Manufacturers", "Chartered", "College of Advanced Education", "Consumer", "Co-operative", "Credit Union", "Executor", "Financial Institution", "Friendly Society", "Futures Exchange", "Guarantee", "Institute of Advanced Education", "Made in Australia", "Oxfam", "Savings", "Starr Bowkett", "State Square", "Stock Exchange", "Trust", "Trustee", "University". 5. Names containing the word "co-operative" or the abbreviation "co-op", except if the association was incorporated under that name or had changed its name before the commencement of the Co-operatives Act 2014 (repealed). 6. Names that are misleading in relation to the nature, objects or purposes of the association or in relation to any other matter. 7. Names that are likely to be offensive to members of the public or members of a section of the public. 8. Names containing "United Nations" or the name of any other international organisation prescribed under section 12 of the International Organisations (Privileges and Immunities) Act 1963 of the Commonwealth, except with the consent in writing of the Commonwealth Minister administering that Act. 9. Names containing "bank", "banker", "banking" or "Savings Bank" and any other words, phrases and abbreviations prescribed by sections 66, 66A and 67 of the Banking Act 1959 of the Commonwealth, except with the consent in writing of the Commonwealth Treasurer. 10. Names containing the word "ANZAC" or a word resembling the word "ANZAC", except with the authority of the Commonwealth Minister given under regulation 2 of the Protection of Word 'Anzac' Regulations of the Commonwealth. 11. Names containing words or groups of letters indicative of a part of the armed forces as specified in Schedule 1 of the Defence (Prohibited Words and Letters) Regulations of the Commonwealth, except with the written consent of the Commonwealth Minister administering the Defence Act 1903 of the Commonwealth. -- 8 of 21 -- Schedule 1 Unauthorised names Associations Regulations 2004 7 12. Names containing "Scout Association" or the name of any local branch of the Scout Association or a name implying that the association is the Scout Association or a branch of the Scout Association, except with the authority given under section 2 of the Scout Association Act 1924 of the Commonwealth. 13. Names using the designation "Red Cross", "Geneva Cross", "Red Crescent" or "Red Lion and Sun", or wording resembling any of those designations, except with the written consent of the Commonwealth Minister administering the Defence Act 1903 of the Commonwealth or an authorised person given under section 15 of the Geneva Conventions Act 1957 of the Commonwealth. The following laws relate to the provision of professional services and contain additional restrictions on the use of names: (a) the Architects Act 1963; (b) the Health Practitioners Act 2004; (c) the Health Practitioner Regulation National Law; (d) the Licensed Surveyors Act 1983. -- 9 of 21 -- Schedule 2 Prescribed ethnic communities Associations Regulations 2004 8 Schedule 2 Prescribed ethnic communities regulation 5 1. The community constituted by all the persons who are aboriginal natives of Australia and who are domiciled in the Territory. -- 10 of 21 -- Schedule 3 Fees Associations Regulations 2004 9 Schedule 3 Fees regulation 7 Item No. Matters to which fee relates Fee (revenue units unless otherwise stated) 1. For certification as an association for the Act under paragraph (b) of the definition of association in section 4 of the Act 50 2. For the issue of a certificate of incorporation under section 9(1) of the Act 65 3. For the issue of a certificate of incorporation under section 17(1) of the Act 25 4. For filing copies of a document referred to in section 43(1) of the Act with the Director under section 45(1) of the Act 15 5. For a certificate of the Director given under section 113(2) of the Act 20 6. For filing a document with the Director within the time specified by the Act 15 7. For filing a document with the Director if the time specified by the Act for filing the document has expired 35 8. For an inspection pursuant to regulation 6(1) of all or any of the documents filed with the Director in relation to an incorporated association 10 9. For issuing a document in relation to an incorporated association by post or facsimile transmission or other electronic means under regulation 6(2) 13 10. For issuing a copy of a document or part of a document filed with the Director 1 (per page) -- 11 of 21 -- Schedule 4 Associations Regulations 2004 10 Schedule 4 regulation 10 [insert name of association] SPECIAL PURPOSE FINANCIAL REPORT for for the year ended [insert date – note not all associations' financial years finish on 30 June] ------ // ------ INDEX Contents Page Independent Audit Report Statement by the Association Management Committee Profit and Loss Statement Balance Sheet Notes to the Financial Statements -- 12 of 21 -- Schedule 4 Associations Regulations 2004 11 INDEPENDENT AUDIT REPORT To the members of [insert name of association] SCOPE OF AUDIT I/We [insert name of auditor(s)] have audited the attached special purpose financial report of the [insert name of association] for the year ended [insert date] as set out on pages … to… . The Management Committee is responsible for the preparation and presentation of the financial report and the information it contains and has determined that the accounting policies used and described in note 1 to the financial statements which form part of the financial report are appropriate to meet the requirements of the Associations Act 2003 and are appropriate to meet the needs of the members. I/We have also conducted an independent audit of the financial report in order to express an opinion to the members of the association on their preparation and presentation. No opinion is expressed as to whether the accounting policies used, and described in note 1, is appropriate to the needs of the members. The financial report has been prepared for distribution to members and to satisfy the reporting requirements of the Associations Act 2003. I/We disclaim any assumption of responsibility for reliance on this audit report or the financial report to which it relates to any person other than the members, or for any purpose other than that for which it was prepared. [Tier 2 incorporated associations and Tier 3 incorporated associations only:] The audit has been conducted in accordance with Australian Auditing Standards. The procedures included examination on a test basis, of evidence supporting the amounts and other disclosures in the financial report and the evaluation of significant accounting estimates. These procedures have been undertaken to form an opinion as to whether, in all material respects, the financial report is presented fairly in accordance with the accounting policies described in note 1 so as to present a view consistent with my/our understanding of the financial position and performance of [insert name of association] as represented by the results of its operations and its cash flows. The audit opinion expressed in this report has been formed on the above basis. -- 13 of 21 -- Schedule 4 Associations Regulations 2004 12 INDEPENDENT AUDIT REPORT (CONT'D) AUDIT OPINION [Include either A or B as appropriate:] A. Audit Opinion (unqualified) In my/our opinion the financial report presents fairly the financial position of the [insert name of association] and the results of its operations at [insert date] in accordance with Australian Accounting Standards. Signed Dated OR B. Audit Opinion (qualified) [List any qualifications here, for example: "We are unable to verify that all income of the Association has been brought to account, only that monies as banked to the Association's accounts have been recorded".] In my/our opinion, except for the above, the financial report presents fairly the financial position of the [insert name of association] and the results of its operations at [insert date] in accordance with Australian Accounting Standards. Signed Dated -- 14 of 21 -- Schedule 4 Associations Regulations 2004 13 [insert name of association] STATEMENT BY THE MANAGEMENT COMMITTEE for the year [insert date] In our opinion: the accompanying financial report as set out on pages [insert page numbers], being a special purpose financial statement, is drawn up so as to present fairly the state of affairs of the Association as at [insert date] and the results of the Association for the year ended on that date; the accounts of the Association have been properly prepared and are in accordance with the books of account of the Association; and there are reasonable grounds to believe that the Association will be able to pay its debts as and when they fall due. Signed at [insert address where signed] on / / ……………………….. ………………………….. President Treasurer [The accompanying notes form part of the financial report. This report is to be read in conjunction with the attached audit report.] -- 15 of 21 -- Schedule 4 Associations Regulations 2004 14 [insert name of association] PROFIT AND LOSS STATEMENT for the year [insert date] Notes [insert year] [insert year before] INCOME Membership fees Fundraising Sale of assets Other sales Interest received [add other items as necessary] TOTAL INCOME EXPENDITURE Advertising and promotion Audit fees Bank charges Depreciation Electricity Equipment Insurance Permits, licences and lodgement fees Postage, printing and stationery Telephone [add other items as necessary] TOTAL EXPENSES SURPLUS/(LOSS) FOR THE YEAR [The accompanying notes form part of the financial report. This report is to be read in conjunction with the attached audit report.] -- 16 of 21 -- Schedule 4 Associations Regulations 2004 15 [insert name of association] BALANCE SHEET for the year ended [insert date] Notes [insert year] [insert year before] CURRENT ASSETS Cash on hand Cash at bank Term deposits Accounts receivable [add other items as necessary] NON CURRENT ASSETS Land (if prescribed property show at nil value) Plant and equipment Less accumulated depreciation [add other items as necessary] TOTAL ASSETS CURRENT LIABILITIES Creditors [add other items as necessary] NON CURRENT LIABILITIES Loans [add other items as necessary] NET ASSETS MEMBERS FUNDS Balance at the beginning of the year Surplus/(Loss) for the year [add other items as necessary] ACCUMULATED FUNDS [The accompanying notes form part of the financial report. This report is to be read in conjunction with the attached audit report.] -- 17 of 21 -- Schedule 4 Associations Regulations 2004 16 [insert name of association] NOTES TO THE FINANCIAL STATEMENTS for the year ended [insert date] 1. SUMMARY OF ACCOUNTING POLICIES The accounting policies adopted by the Association are stated in order to assist in a general understanding of the financial statements. These policies have been consistently applied except as otherwise indicated. Reporting entity The association is not a reporting entity because in the committee's opinion there are unlikely to exist users who are unable to command the preparation of reports tailored so as to satisfy all of their information needs, and these accounts are therefore "special purpose accounts" that have been prepared solely to meet the requirements of the Constitution and the Associations Act 2003. Accounting policies The financial report has been prepared under the historical cost conventions and does not take into account changing money values except to the extent that they are reflected in the revaluation of certain assets. In order for the financial report to present fairly the state of affairs of the Association and the results of the Association for the year, Australian Accounting Standards have been adopted to the extent disclosed in this note. Depreciation of property, plant and equipment Items of property, plant and equipment are depreciated over their estimated useful lives using the straight line method. Income tax The Association is of the opinion that it is/is not subject to income tax. [The accompanying notes form part of the financial report. This report is to be read in conjunction with the attached audit report.] -- 18 of 21 -- Schedule 4 Associations Regulations 2004 17 NOTES TO THE FINANCIAL STATEMENTS (CONT'D) 2. LAND The Association owns land at ………… This land is not prescribed property. OR This land is prescribed property and: (a) was obtained as a grant for [insert value of grant]; OR (b) was purchased for [insert purchase price] 3. OTHER NOTES [insert other notes as required] [The accompanying notes form part of the financial report. This report is to be read in conjunction with the attached audit report.] -- 19 of 21 -- ENDNOTES Associations Regulations 2004 18 ENDNOTES 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION Associations Regulations (SL No. 12, 2004) Notified 28 April 2004 Commenced 5 May 2004 (s 2 Associations Act 2003 (Act No. 56, 2003) and Gaz G18, 5 May 2004, p 2) Statute Law Revision Act 2005 (Act No. 44, 2005) Assent date 14 December 2005 Commenced 14 December 2005 Local Government (Consequential Amendments) Act 2008 (Act No. 28, 2008) Assent date 14 November 2008 Commenced 1 July 2008 (s 2) Fees and Charges Amendment Regulations 2009 (SL No. 34, 2009) Notified 14 December 2009 Commenced 1 January 2010 (r 2) Health Practitioner (National Uniform Legislation) Implementation Act 2010 (Act No. 18, 2010) Assent date 20 May 2010 Commenced 1 July 2010 (s 2) Associations Amendment Regulations 2012 (SL No. 17, 2012) Notified 25 April 2012 Commenced 25 April 2012 Local Government Amendment Act 2014 (Act No. 19, 2014) Assent date 2 June 2014 Commenced s 16: 1 July 2014; s 18: 1 December 2014; rem: 2 June 2014, (s 2) -- 20 of 21 -- ENDNOTES Associations Regulations 2004 19 Statute Law Revision Act 2014 (Act No. 38, 2014) Assent date 13 November 2014 Commenced 13 November 2014 Co-operatives (National Uniform Legislation) Act 2015 (Act No. 13, 2015) Assent date 22 May 2015 Commenced 1 July 2015 (Gaz S62, 23 June 2015) Justice and Licensing Legislation Further Amendment Act 2022 (Act No. 21, 2022) Assent date 31 October 2022 Commenced pt 3: 1 February 2023; rem: 21 December 2022 (Gaz G50, 21 December 2022, p 1) Statute Law Amendment (Succession of the Crown) Act 2023 (Act No. 10, 2023) Assent date 20 April 2023 Commenced 21 April 2023 (s 2) Trade, Business and Asian Relations Legislation Amendment (Streamlining Licensing Schemes and Other Matters) Act 2026 (Act No. 2, 2026) Assent date 9 February 2026 Commenced 10 February 2026 (s 2) 3 GENERAL AMENDMENTS General amendments of a formal nature (which are not referred to in the table of amendments to this reprint) are made by the Interpretation Legislation Amendment Act 2018 (Act No. 22, 2018) to: r 1 and sch 1 and 4 4 LIST OF AMENDMENTS rr 6 – 7 amd Act No. 21, 2022, s 50 r 12 amd Act No. 2, 2026, 17 r 13 amd Act No. 2, 2026, 18 r 15 amd Act No. 21, 2022, s 50 r 16 amd Act No. 28, 2008, s 4 rep Act No. 38, 2014, s 2 r 17 amd Act No. 21, 2022, s 50 sch 1 amd Act No. 44, 2005, s 22; Act No. 18, 2010, s 89; No. 17, 2012, r 3; Act No. 19, 2014, s 26; Act No. 13, 2015, s 26; Act No. 10, 2023, s 5 sch 3 amd No. 34, 2009, r 10; Act No. 21, 2022, s 50 sch 5 – 7 rep Act No. 28, 2008, s 4 -- 21 of 21 --