Statements to be furnished by licensees
15 Statements to be furnished by licensees
In this section —
collection records means —
accounts setting out the money and goods collected or received by the collector for a charitable purpose; and
statements setting out the way the money and goods collected or received by the collector have been dealt with;
collector means a person, society, body, or association that collects or receives money or goods for a charitable purpose.
A collector must keep collection records and retain them for 7 years after the end of the financial year to which they relate.
Penalty for this subsection: a fine of $5 000.
The Commissioner may require in writing that a collector, within a specified time —
give the Commissioner a copy of, or access to, the collection records of the collector; or
have the collection records of the collector audited by an auditor approved by the Commissioner and give the Commissioner a copy of, or access to, the audited collection records.
A collector must comply with a requirement under subsection (3).
Penalty for this subsection: a fine of $5 000.
Without limiting section 12(2) or (3)(a) or (b), the Commissioner may impose conditions relating to giving the Commissioner collection records.
[(4) deleted]
[Section 15 amended: No. 55 of 1947 s. 4; No. 113 of 1965 s. 8; No. 25 of 2019 s. 16; No. 9 of 2023 s. 40; No. 18 of 2025 s. 12.]
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.