The Library
MyCroquet

Treasurer — Eligibility & Appointment

All requirements on this page come from the Associations Incorporation Act 1981 (Qld), unless otherwise noted.

The treasurer is a required position

Under s.61, every Queensland incorporated association must have a management committee that includes a designated treasurer. This is not optional. If your club operates without a treasurer, it is in breach of the Act.

Who can serve

Age and residency

The Act sets out general committee eligibility in s.61. Committee members must be adults (18 or over). Check your club's constitution — it may impose additional requirements.

Disqualifying factors — s.61A

A person cannot serve as treasurer (or any committee officer) if they:

  • Have been convicted of an indictable offence and the rehabilitation period has not yet expired
  • Have been convicted summarily and sentenced to imprisonment — not including default imprisonment for failing to pay a fine — and the rehabilitation period has not yet expired
  • Are an undischarged bankrupt under the Bankruptcy Act 1966 (Cth)
  • Have executed a deed of arrangement under the Bankruptcy Act 1966 (Cth) and its terms have not been fully complied with
  • Have had creditors accept a composition and the final payment under the composition has not yet been made

Rehabilitation period: The Criminal Law (Rehabilitation of Offenders) Act 1992 (Qld) sets the period after which convictions are spent. The length depends on the sentence imposed. If the period has expired, the conviction no longer disqualifies. If in doubt, contact the Office of Fair Trading (13 74 68).

Note: There is no requirement that the offence involve dishonesty, and there is no 5-year minimum penalty threshold. The disqualification applies to any indictable offence or any summary offence resulting in imprisonment.

Can the treasurer also be president?

The Associations Incorporation Act 1981 requires the positions of president and treasurer to exist (s.61) but does not explicitly prohibit one person from holding both offices simultaneously. However, most club constitutions do prohibit this for governance reasons — check your constitution before proceeding.

Vacancies

There is no equivalent to s.65 (which requires a secretary to be appointed within 1 month of a vacancy) for the treasurer. However, s.61 requires the club to always have a treasurer. If the position becomes vacant:

  1. The committee must fill it as soon as reasonably practicable
  2. Follow your constitution's procedure for filling casual vacancies
  3. Once appointed, the secretary must notify OFT — see below

OFT notification when the treasurer changes

Under s.68, the secretary must notify the Office of Fair Trading within 1 month of any change to the treasurer's position — appointment, resignation, or removal.

This is the secretary's obligation, not the treasurer's. But as incoming treasurer, you should confirm with the secretary that the notification has been lodged.

Form: Form 10a (Change of office bearers) Penalty: Up to 2 penalty units ($334) for failure to notify — this falls on the secretary as the officer responsible for lodging

Signing obligation that begins on appointment — s.59AB

If your club is Level 3 (revenue under $150,000 AND assets under $300,000 — which most Queensland croquet clubs are), the president or treasurer must personally sign the annual verification statement confirming that adequate financial records were kept.

This obligation begins the moment you take the role. If you are appointed mid-year, you may be signing off on records partly kept by your predecessor. Make sure you understand the state of the accounts from the day you start.

See Financial Records for the full requirements.

Sources

  • ← Treasurer Legal Duties — the full overview
  • Financial Records — what you must keep and sign off on
  • Annual Obligations — the yearly compliance calendar
  • Officer Duties — your personal duties as an officer