136
CurrentFinancial year
Part 7Management
Division 4Accounts
136 Financial year
(1)
The financial year of a society is from 1 January to 31 December.
(2)
If a society is registered (other than because of a merger) on a day falling between 1 July and 31 December in any year, its first financial year may, if the society elects, extend to 31 December in the following year.
This Act’s bill:Explanatory memorandum
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