Australian Capital Territory Numbered Acts

CHARITABLE COLLECTIONS ACT 2003 (NO. 17 OF 2003) - SECT 50

    (1)     A licensee commits an offence if—

        (a)     the licensee carries out (or begins to carry out) a collection; and

        (b)     the licensee fails to keep, in accordance with this section, records for the collection.

Maximum penalty: 50 penalty units.

    (2)     The records must—

        (a)     allow a true and fair view of income and expenditure for the collection to be worked out at any given time; and

        (b)     be kept in a way that allows them to be conveniently and properly audited; and

        (c)     without limiting paragraph (a), include the details prescribed under the regulations; and

        (d)     be kept by the licensee for 7 years (or, if the chief executive, in writing, allows a shorter period, that period) after receipt of the income or the incurring of the expenditure to which they relate.

    (3)     If the collection is, or was, carried out as part of a collection that is carried out inside and outside the ACT, it is not necessary for the records to be kept in a way that allows information to be identified only in relation to the ACT.

    (4)     An offence against this section is a strict liability offence.