As treasurer of an incorporated association, you are an officer under Queensland law. The Associations Incorporation Act 1981 (Qld) imposes four personal legal duties on every officer. These were introduced by the Associations Incorporation and Other Legislation Amendment Act 2020 and are modelled on corporate director duties.
These duties apply to every committee officer — not just the treasurer. They are identical for all positions. The treasurer faces one additional exposure: the "no insolvent trading" duty is especially relevant because you have direct knowledge of the club's financial position.
Breach of any of these duties carries a penalty of up to 60 penalty units ($10,014 at 2025/26 rates) per offence.
The four duties
1. Care and diligence
Act as a reasonable person would in your position. Stay informed about the club's finances and operations. You don't need to be an accounting expert — you need to pay attention and act on what you know.
For the treasurer specifically: You are expected to know the financial position of the club. Attending meetings without reading the accounts, or signing documents without understanding them, does not protect you.
Source: s.70E
2. Good faith
Exercise your powers in good faith, in the best interests of the club, and for a proper purpose. Put the club's interests ahead of your own.
Source: s.70F
3. No misuse of position or information
Do not use your position to gain personal benefits or cause harm to the club. Do not misuse financial information you obtain through your role — this includes using knowledge of the club's finances to benefit yourself or another person at the club's expense.
Source: ss.70G, 70H
4. No insolvent trading
If you have reason to believe the club cannot pay its debts as they fall due, do not approve new spending. Raise it formally at a committee meeting and have it minuted.
For the treasurer: You are the person most likely to know first. If the accounts show the club is struggling to meet its obligations, you must raise it at committee — not quietly manage around it. Silence does not protect you.
Source: s.70I
Conflicts of interest
Conflict of interest disclosure is mandatory under ss.70B and 70C. If you (or any committee member) have a material personal interest in something the committee is deciding:
- Declare it at the start of the agenda item
- Leave the room during discussion
- Do not vote on the matter
- Return after the decision is made
- Record it in the minutes — who declared, what the interest was, that they left, that they did not vote, the outcome
- Disclose again at the next general meeting — include it in the agenda and record it in those minutes
Common treasurer scenario: A supplier the treasurer has a personal connection to is being considered for club work. The treasurer must declare the interest and leave the room during that discussion and vote.
Penalties: - Non-disclosure at committee meeting: up to 60 penalty units ($10,014) — s.70B(1) - Non-disclosure at general meeting: up to 60 penalty units ($10,014) — s.70B(2) - Failure to record the disclosure in the minutes: up to 4 penalty units ($668) per committee member — s.70B(6)
For a ready-to-use declaration form, see Conflict of Interest Declaration Form.
For the full explanation of what this means in practice, see The $10,014 Fine Most Committee Members Don't Know About.
Grievance procedure
Since 1 July 2024, every Queensland incorporated association must have a formal grievance procedure. The treasurer's role in this is the same as every other committee member — administrative, not adjudicative.
When a member submits a formal written complaint, the secretary handles receipt and timing. The treasurer has no specific role unless the grievance involves a financial matter or the treasurer personally.
If the grievance involves the treasurer personally: The president manages the process instead of the secretary for that matter. The treasurer steps back entirely.
Important: While a grievance is in progress, the club cannot take disciplinary action against the member who raised it.
Source: s.47A; Model Rules (as amended)
Reliance on advice
You are allowed to rely on advice from qualified professionals (accountants, lawyers, other experts) when making decisions. If you act on properly obtained professional advice in good faith, that supports your defence if a decision is later questioned.
For the treasurer: If you engaged a qualified accountant to prepare or review the accounts and acted on their advice, that reliance is a recognised defence.
Source: s.70J
Sources
- Associations Incorporation Act 1981 (Qld) — ss.47A, 70B, 70C, 70E, 70F, 70G, 70H, 70I, 70J — legislation.qld.gov.au
- Associations Incorporation and Other Legislation Amendment Act 2020 (Qld) — legislation.qld.gov.au
Related
- ← Treasurer Legal Duties — the full overview
- Conflict of Interest Declaration Form — template with penalty citations
- The $10,014 Fine Most Committee Members Don't Know About — full explanation
- Legal & Risk — volunteer protection, insurance, and the full legal framework
- Other Legal Obligations — child safety, WHS, privacy (applies to all committee members)