Section 43 of The Labour Relations Act 2007: Annual returns

    

(1) The authorised representative of a registered trade union, employers’ organisation, or federation shall furnish annually by a prescribed date to the Registrar a general statement of all receipts and expenditure during the year ending 31st December of the preceding year including –
(a) all sums of money received by way of donations or grants from any local or overseas sources;
(b) a list of assistance received from any sources; and
(c) a list of the assets and liabilities of the trade union as at 31st December.
(2) The statement specified under subsection (1) shall be accompanied by a copy of the auditor’s report and shall be prepared in such form and contain such particulars as may be prescribed.
(3) The authorised representative referred to in subsection (1) shall simultaneously furnish to the Registrar–
(a) an inventory of the trade union or organisation’s assets;
(b) a copy of the rules in force, including all alterations and amendments to the rules, and of all new rules; and
(c) a list of all changes of officials during the preceding year.
(4) Every member of a trade union, employers’ organisation or federation is entitled to receive, free of charge on request, a copy of the general statement referred to in subsection (1).
(5) An authorised representative of any trade union or employers’ organisation who -
(a) fails to comply with any of the requirements of this section;
(b) willfully makes or orders, causes or procures to be made a false entry in or omission from a general statement, copy or list delivered to the Registrar in terms of this section. commits an offence


Disclaimer: This document is not to be taken as legal advise.

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