South Australian Numbered Acts South Australian Numbered ActsSection 15—delete the section and substitute:
15—Accounts, statements and audit
(1) If the holder of a
licence under this Act collects or receives money for a charitable purpose
during a financial year or other period specified in
the licence (the "statement period"), the holder of the licence must—
(a) keep
proper accounts relating to the money; and
(b)
after the end of the statement period, have the accounts audited by a person
who is authorised to audit the accounts of a prescribed association under
Part 4 Division 2 of the Associations Incorporation Act 1985 or is
approved by the Minister for the purposes of this section.
(2) The holder of a
licence under this Act must, at the time or times fixed in the licence,
provide to the Minister—
(a) a
copy of the audited accounts for the last ending statement period; and
(b) a
statement setting out—
(i)
the amount of money collected or received by the licensee
during the last ending statement period; and
(ii)
the costs associated with collection or receipt of the
money; and
(iii)
the manner in which the money has been dealt with; and
(iv)
any other information required by the Minister.
(3) The Minister may
at any time, by notice in writing to the holder of a licence, require the
holder of the licence to provide to the Minister, within a specified
time—
(a) a
statement setting out specified information relating to money or property
collected or received by the holder of the licence for charitable purposes; or
(b)
specified documents (which may include a written record reproducing in an
understandable form information stored by computer, microfilm or other
process) in the custody or control of the holder of the licence that relate to
money or property collected or received by the holder of the licence for
charitable purposes.
(4) A statement
required to be provided to the Minister under this section must be verified in
a manner required by the Minister.
(5) If the holder of a
licence under this Act sells, or otherwise converts into money, any property
collected or received by the holder of the licence for a charitable purpose,
the money so obtained is, for the purposes of this section, money collected or
received by the holder of the licence for a charitable purpose.
(6) The Minister must
publish on a website maintained by the Minister—
(a) the
name of, and contact details for, any person who holds a licence under this
Act; and
(b) the
contents of any statement submitted to the Minister under this section or a
summary of, or extract from, any such statement.
(7) If the holder of a
licence contravenes or fails to comply with a provision of this section—
(a) in
the case of a licence held by a natural person—the person is guilty of
an offence; or
(b) in
the case of a licence held by a body corporate—the body corporate and
each member of the governing body of the body corporate are guilty of an
offence; or
(c) in
the case of a licence held by an unincorporated body—each member of the
body is guilty of an offence.
Maximum penalty: Division 6 fine.
(8) It is a defence to
a charge of an offence under this section if the defendant proves that the
offence occurred without the defendant's knowledge or consent.
15A—Appointment of inspectors
(1) The Minister may
appoint inspectors for the purposes of this Act.
(2) The Minister must
provide each inspector with an identity card which the inspector must produce
on request.
15B—Powers of inspectors
(1) For the purposes
of ascertaining whether the provisions of this Act are being complied with and
subject to this section, an inspector may enter any place in which the
inspector suspects, on reasonable grounds, there may be evidence or records
connected with an activity for which a licence is required under this Act.
(2) An inspector must
not enter a place used as a residence unless—
(a) the
occupier consents; or
(b) the
inspector is authorised by warrant under subsection (3).
(3) A magistrate may,
if satisfied on the application of an inspector that there is a proper ground
for doing so, issue a warrant authorising an inspector to enter a place used
as a residence.
(4) While an inspector
is in or on any place under this section, the inspector may do one or more of
the following:
(a)
inspect or search the place or anything in the place;
(b)
require a person in the place to—
(i)
produce documents (which may include a written record
reproducing in an understandable form information stored by computer,
microfilm or other process) that are in the person's custody or control; and
(ii)
answer any questions put by the inspector;
(c)
inspect documents produced to the inspector and retain them for so long as is
reasonably necessary for the purpose of copying or taking extracts from them;
(d) take
photographs, films, audio, video or other recordings;
(e) if
the inspector suspects on reasonable grounds that an offence has been
committed, seize and retain anything that the inspector believes affords
evidence of the offence;
(f) give
such directions as are reasonably necessary for, or as are incidental to, the
effective exercise of the inspector's powers under this section.
(5) A person
who—
(a)
hinders or obstructs an inspector in the exercise of powers under this
section; or
(b)
fails, without reasonable excuse, to comply with a requirement of an inspector
under this section; or
(c)
fails, without reasonable excuse, to answer, to the best of the person's
knowledge, information and belief, a question put by an inspector; or
(d)
falsely represents that he or she is an inspector, is guilty of an offence.
Maximum penalty: Division 6 fine.
(6) An inspector may,
in exercising powers under this section, be accompanied by such assistants as
are reasonably necessary for the purpose.
(7) A person may
decline to answer a question put under this section if the answer would tend
to incriminate the person of an offence.
15C—False and misleading statements
A person must not make a statement that is false or misleading in a material
particular (whether by reason of the inclusion or omission of any particular)
in any information provided under this Act.
Maximum penalty: Division 6 fine.
15D—Dishonest, deceptive or misleading conduct
A person who, in the conduct of an activity that is or is required to be
authorised by a licence under this Act, acts in a dishonest, deceptive or
misleading manner is guilty of an offence.
Maximum penalty: Division 5 fine or division 5 imprisonment.