Western Australian Numbered Acts Western Australian Numbered Acts (1) Delete
section 15(1) to (3) and insert:
(1) In this
section —
collection records means —
(a)
accounts setting out the money and goods collected or received by the
collector for a charitable purpose; and
(b)
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.
(2) 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.
(3) The Commissioner
may require in writing that a collector, within a specified time —
(a) give
the Commissioner a copy of, or access to, the collection records of the
collector; or
(b) 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.
(3A) A collector must
comply with a requirement under subsection (3).
Penalty for this subsection: a fine of
$5 000.
(3B) Without limiting
section 12(2), the Commissioner may impose conditions relating to giving
the Commissioner collection records.
(2) In
section 15(4) delete “any such penalty” and insert:
a penalty under
subsection (2) or (3A),