1997 No 262

New South Wales

Co-operatives (General) Amendment (Accounts) Regulation 1997
under the

Co-operatives Act 1992

His Excellency the Governor, with the advice of the Executive Council, has made the following Regulation under the Co-operatives Act 1992. FAYE LO POŽ Minister for Fair Trading

Explanatory note
At present, clause 27 of the Co-operatives (General) Regulation 1993 requires co-operatives registered under the Co-operatives Act 1992 to observe the requirements of the Co-operation (Accounts and Audit) Regulation 1988 with respect to the keeping, preparation and auditing of certain accounts. This requirement is of a transitional nature and applies only until the end of 30 June 1997. The object of this Regulation is to extend the requirement so that it applies until the end of 31 December 1997. This Regulation is made under the Co-operatives Act 1992, including sections 243 (Requirements for accounts and accounting records) and 446 (the general regulation making power).

Published in Gazette No 68 of 27 June 1997, page 4810

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1997 No 262
Clause 1 Co-operatives (General) Amendment (Accounts) Regulation 1997

Co-operatives (General) Amendment (Accounts) Regulation 1997
1

Name of Regulation

This Regulation is the Co-operatives (General) Amendment (Accounts) Regulation 1997.
2

Amendment of Co-operatives (General) Regulation 1993

The Co-operatives (General) Regulation 1993 is amended as set out in Schedule 1.
3 Notes

The explanatory note does not form part of this Regulation.

Schedule 1

Amendment
(Clause 2)

Clause 27 Transitional requirements for accounts accounting records (sec 243)

and

Omit clause 27 (2). Insert instead: (2) This clause ceases to have effect at the end of 31 December 1997.

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