Labour Unions Act, 2006

Section Commencement Section This Act shall come into force on a date to be appointed by the Minister by statutory instrument, and different days may be appointed for the commencement of different provisions.

Section Interpretation Section In this Act, unless the context otherwise requires— “ affiliated union ” means a registered labour union affiliated to any federation of labour unions which the Registrar may certify as a registered federation of labour unions; “ child ” means a person who is under the age of eighteen years; “ COFTU ” means Central Organisation of Free Trade Unions; “ currency point ” means the value specified in relation to a currency point in Schedule 1; “ employee ” means any person who has entered into a contract of service or a contract of apprenticeship as defined in the Labour Disputes (Settlement and Arbitration) Act and includes a person who is employed by or for the Government of Uganda, including the public service, any local authority or any parastatal organisation but does not include a member of the Uganda Peoples’ Defence Forces; “ employer ” means any person or group of persons, including any company or corporation, any public, regional or local authority, any governing body of an unincorporated association, any partnership, any parastatal organisation or any other institution or organisation, for whom an employee works or has worked, or normally worke...

Section Supply of information Section Every registered labour union and federation of labour unions organisation shall submit annually, to the Registrar — An officer of a registered organisation commits an offence— a list of organisations in Uganda and abroad, to which it is affiliated; and a list of organisations, in Uganda and abroad, from which it has received financial assistance. if, when required to provide information under subsection (1) fails to do so within reasonable time; or where he or she knowingly furnishes false particulars.

Section Representation on the Labour Advisory Board Section A representative of a labour union designated for appointment to the Labour Advisory Board shall be appointed by the registered organisations of labour unions for the purpose, as designated by the Registrar .

Section Labour union branches Section A registered labour union may, for purposes of the management of its affairs, form or dissolve branches as it thinks appropriate and the Registrar shall be kept informed of the formation or dissolution of the union’s branches at all times, by the labour union . A registered labour union shall, where requested by the Minister or the Registrar , provide information on the number and location of its branches at any specified time.

Section Right of employees to organise Section Employees shall have the right to organise themselves in any labour union and may— assist in the running of the labour union ; bargain collectively through a representative of their own choosing; engage in other lawful activities for the purposes of collective bargaining or any other mutual aid practice; and withdraw their labour and take industrial action.

Section Employer not to interfere with right of association Section An employer shall not— interfere with, restrain or coerce an employee in the exercise of his or her rights guaranteed under this Act; interfere with the formation of a labour union or with the administration of a registered organisation ; discriminate in regard to the hire, tenure or any terms or conditions of employment in order to discourage membership in a labour union ; discharge an employee on account of his or her lawful involvement or proposed lawful involvement in the activities of a labour union , including his or her participation in industrial action arising in connection with a labour dispute and not in contravention of the Labour Disputes (Arbitration and Settlement) Act, 2006; and prevent or otherwise hinder a labour union official from having access to his or her employee or employees’ representatives or otherwise omit to accord any labour union official facilities to enable him or her to discharge their responsibilities promptly and efficiently.

Section Offence on contravention of section 4 Section An employer who contravenes section 4 commits an offence and— is liable, on conviction, to a fine not exceeding ninety-six currency points or imprisonment for a term not exceeding four years, or to both; and in case of a continuous offence, is liable, on conviction, to a fine of two currency points for every day or part of a day during which the offence continues.

Section Labour union or employee may bring action Section Where an employee or labour union is satisfied that an employer has contravened section 5 , the employee or the labour union, as the case may be, may bring an action to the Industrial Court. The Industrial Court shall, if it is satisfied, that the contravention has occurred, order appropriate relief for the complaining party, including, but not limited to the reinstatement of any employee who has been dismissed.

Section Registrar’s powers to investigate violation of section 5 Section For the purpose of ensuring compliance with sections 3 and 4 , the Registrar may investigate the conduct of any employer in relation to any of the matters set out in sections 3 or 4 and may call on the employer to produce, for the Registrar’s inspection, all or any of the books or documents of the employer, or to provide in writing any information or explanation which the Registrar may require. It is an offence for any employer to hinder or obstruct the Registrar in the course of his or her making investigations under subsection (1) or to fail or omit to produce any of the books or documents of the employer , or to fail or omit to furnish any information or explanation which the Registrar may require. An employee who believes that his or her rights under sections 3 or 4 have been infringed by an action taken by his or her employer or prospective employer shall have a right of action to the Industrial Court for an appropriate order.

Section Restraint of trade clauses Section The functions of a labour union or a federation of labour unions so far as they relate to the regulation of relations between employees and employers, or between employees and an employers’ organisation, or between employees shall not, by reason only that they are in restraint of trade, be unlawful so as— to render the labour union or a federation of labour unions or any of its members liable to criminal proceedings; to render the labour union or a federation of labour union or any of its members liable in tort; to make any agreement or trust void or voidable; to render any rule of a labour union or federation of labour unions unlawful or unenforceable.

Section Registered federations of labour unions Section A federation of labour unions may be established for any lawful purpose including the following— The Secretary General of a registered federation of labour unions shall lodge with the Registrar — A registered labour union may affiliate to a registered federation of labour unions. to formulate policy relating to the proper management of labour unions and the general welfare of employees; to co-ordinate and supervise the activities of the federation in order to ensure that undertakings entered into by individual unions or by a federation of labour unions on behalf of its affiliated labour unions are duly honoured; to plan for and administer, in collaboration with other interested bodies or persons, workers’ education programmes; to mainstream gender concerns in management and activities of labour unions; to monitor the implementation of gender responsive provisions on the promotion of equal treatment, remuneration, training and capacity building in labour unions; to serve as a link between registered labour unions, the Government and international organisations in all matters of mutual interest; to serve generally as a consultan...

Section Registrar Section The Minister shall, by statutory instrument appoint a Registrar of Labour Unions who shall be a senior public officer and who shall be responsible for the performance of the functions conferred upon the Registrar . The Minister may appoint one or more assistant Registrars of Labour Unions and such other officers as may be required, for purposes of this Act. The Minister may review the appointment of the Registrar and other officers as may be required, from time to time. No suit shall lie against any official appointed under this section for anything done or omitted to be done by him or her in good faith, and without negligence in the due performance of any function conferred by this Act. The Minister shall notify, in the Gazette , the appointment of the Registrar of Labour Unions.

Section Register of labour unions and other books Section The Registrar shall keep and maintain, in the prescribed manner, a register of labour unions and such other books and documents as is required by this Act and as the Minister may direct, in which the Registrar shall record or cause to be recorded, such particulars as may be prescribed by this Act. A copy of an entry or an extract from the register or other book or document maintained under this section, and certified as accurate by the Registrar , shall be prima facie evidence of the facts stated in the copy of the entry, or extract.

Section Application for registration Section An application for registration shall be accompanied by three certified copies of the constitution, and the rules of the organisation seeking registration as a labour union and a statement of the following particulars— An application for registration as a labour union may be made by the Secretary General or any other officer of the organisation seeking registration as a labour union . the name of the organisation seeking registration as a labour union , the address of its head office and its postal address; the number of members; the titles, names, ages, addresses and occupations of its officers; and a revenue stamp of an amount prescribed by the Minister .

Section Committee members to be employed in Uganda Section A labour union shall not be registered unless the members of its executive committee or any of its other committees are persons who are employed in Uganda.

Section Confusing names Section A labour union shall not be registered by any name which is similar to or is likely to cause confusion with the name of an existing registered labour union or a labour union which has applied for registration.

Section Certificate of registration Section Subject to this section and to sections 19 and 20 , the Registrar shall register a labour union in the prescribed manner and issue to it a certificate of registration in the prescribed form. A certificate issued under this section shall, for all purposes, unless proved to have been cancelled or withdrawn, be conclusive evidence that the labour union has been duly registered under this Act. The Registrar may, before registering a labour union , require additional information for purposes of being satisfied that the application for registration complies with this Act. The process of registration shall be within 90 days from the date of submission of the application.

Section Refusal of registration Section The Registrar shall refuse to register a labour union if he or she is satisfied that— the labour union has not complied with this Act, or regulations made under this Act, or any reasonable request or order made by the Registrar , made in accordance with this Act or regulations made under this Act in respect of the registration; any one of the principal objects of the constitution or rules of the labour union is unlawful or conflicts with this Act, or regulations made under this Act; any of the proposed officers of the labour union is a person who has been convicted of an offence involving fraud or dishonesty; the principal objects of the organisation seeking registration are not in accordance with those of a labour union , as defined by section 2 of this Act; and the labour union is, directly or indirectly, under the substantial control of an employer or an organisation of employers or a political party. The Registrar shall inform, in writing, a labour union which is denied registration under this section, the reason or reasons for the refusal within a reasonable time from the date of the receipt of the application by the Registrar .

Section Cancellation of registration Section The Registrar shall cancel the registration of a registered organisation — if the Registrar is satisfied that— where the registered organisation has been dissolved in accordance with this Act and the constitution of the registered organisation ; the registered organisation has ceased to exist; the registration was obtained by fraud, misrepresentation or mistake; any of the principal objects of the registered organisation has become unlawful; the constitution of the registered organisation , has become unlawful; or the registered organisation has willfully, and after notice from the Registrar , contravened any provision of this Act or allowed any rule to continue in force, which is inconsistent with any provision of this Act, or has rescinded any rule providing for any matter for which provision is required by this Act. The Registrar shall give to every registered organisation the registration of which he or she proposes to cancel, at least two months’ prior notice in writing, except in cases falling within subsection (1) (a). A registered organisation served with a notice under subsection (2) may, within two months after receiving the no...

Section Appeals Section A labour union aggrieved by the decision of the Registrar refusing, delaying or cancelling of registration may, within one month after the date of the order for refusal, delaying or cancellation of registration, appeal to the Industrial Court . The Registrar is entitled to be heard on an appeal brought under subsection (1). Where the appeal is in respect of an order for cancellation of registration, the labour union shall be deemed to be registered until the appeal is finally determined.

Section Consequences of cancellation of registration Section Where the registration of registered organisation is cancelled under section 20 , the organisation shall cease to enjoy the rights and immunities granted by section 24 . Notwithstanding the cancellation of registration under section 20 , no civil or criminal proceedings shall be brought in any court against any officer or member of the organisation for which registration has been cancelled for any action taken by that officer or member personally in contemplation of or in furtherance of a labour dispute, where the proceedings are based only on the individual’s participation in the organisation for which registration has been cancelled or participation in industrial action or picketing by the organisation for which registration has been cancelled. Any liability incurred by an organisation which has had its registration cancelled may be enforced against the assets of the registered organisation . Where the registration of a labour union is cancelled, the Secretary General shall, within one month of the cancellation, return the certificate of registration to the Registrar .

Section Powers of Registrar to interdict or suspend certain officers Section The Registrar may, after having given an officer or person acting as an officer an opportunity to be heard, interdict or suspend the officer or the person acting as an officer of a registered organisation , where the Registrar is satisfied that the officer or person has been convicted by a court of law, or is being investigated with a view to prosecution for— misuse, misappropriation or mismanagement of the funds of the labour union ; or willful and persistent failure to comply with directions properly given by the Registrar under this Act. Where the Registrar interdicts or suspends any officer or person under sub-section (1) the Registrar shall, after having given the officer or person acting as the officer an opportunity to be heard, as soon as is practicable, forward to the Industrial Court a certified copy of his or her decision. The Industrial Court may direct the Registrar to remove or reinstate the officer or person acting as the officer of a registered organisation .

Section Rights and immunities of a registered organisation Section A registered organisation shall enjoy the following rights, immunities and privileges— The Industrial Court , after hearing both parties in respect of subsection (6), may— it may sue or be sued under its registered name; no suit or other legal proceedings shall be brought in any civil court against a registered organisation or any of its officers or members in respect of any act done in contemplation of or in furtherance of a dispute concerning a registered organisation to which the registered organisation is a party, only on the ground that such an act induces some other person to break a contract of employment, or that it is in interference with the rights of some other person to dispose of his or her capital or his or her labour as he or she wishes; a suit brought against a registered organisation or against any of its members or officers on behalf of themselves and all other members of the registered organisation in respect of any tortious act alleged to have been committed by or on behalf of the registered organisation shall not be entertained by any court of law; every employer shall be bound to recognise, for...

Section Liability in contract Section Notwithstanding subsection (1), the following agreements are not enforceable in a court of law and no proceedings shall be entertained to enforce or recover damages for their breach— A registered organisation is liable on any valid and enforceable contract made by the registered organisation or by an agent acting on its behalf. any agreement between members of a registered organisation , stipulating that any member of the registered organisation shall or shall not sell goods or engage in employment; any agreement for the payment of a penalty by any member of a registered organisation to that registered organisation ; any agreement for the application of the funds of a registered organisation to provide benefits to members, other than a benefit under a contributory provident or benevolent fund or pension scheme. A bond to secure the performance of any of the agreements listed in subsection (2) shall be void and unenforceable in any court of law.

Section Proceedings by and against a registered organisation Section A registered organisation or an organisation seeking registration under this Act may sue or be sued under the name by which it has been operating or is generally known. Notwithstanding subsection (1) a registered organisation whose registration has been cancelled may sue under the name by which it was registered . An execution order for any money recoverable from any registered organisation in civil proceedings may issue against any property belonging to or held in trust for a registered organisation other than its provident or benevolent fund or other fund providing for benefits to its members. A fine ordered to be paid by a registered organisation may be recovered by distress and sale of any property belonging to or held in trust for it in accordance with the Magistrates’ Courts Act or the Civil Procedure Act.

Section Trustees of a registered organisation Section The constitution or rules of every registered organisation shall provide for— the appointment or election of three or more trustees; and the filling of vacancies in the office of trustees so that there shall always be at least three trustees of a registered organisation . An officer of a registered organisation shall not be a trustee of the registered organisation . A person shall not be appointed or elected trustee of a registered organisation unless he or she is a member either of that organisation, or a bank approved by the Registrar .

Section Property vests in trustees Section Any property belonging to a registered organisation shall vest in the trustees of the registered organisation for the use and benefit of the registered organisation and its members, and shall be under the control of the trustees. Upon the death or removal of any trustee, the property of that trustee shall automatically vest in the succeeding trustee. In all actions or suits before any court concerning the property of any registered organisation , that property shall be stated to be the property of the persons for the time being holding the office of trustees as trustees of the registered organisation , without any further description. Subject to this Act, the executive committee of any registered organisation may direct the trustees to acquire, dispose of, or otherwise deal in any property held by those trustees on behalf of the registered organisation . The property of the registered organisation held by the trustees shall not be disposed of, acquired, or otherwise dealt with unless the trustees are satisfied that the executive committee has acted lawfully and in accordance with its constitution or rules.

Section Power of a registered organisation to hold land Section Notwithstanding the Trustees Incorporation Act, the trustees of a registered organisation may purchase or lease any land or real property and may sell, exchange, mortgage or lease any land or real property .

Section Membership of minors Section Subject to the rules of a labour union , a minor — may be a member of a labour union ; and shall enjoy all the rights of a member, except as otherwise provide in this Act. A minor shall have capacity to execute all instruments and do any other act or thing necessary under the constitution and rules of a labour union of which he or she is a member. A minor shall not be a member of the executive committee of a labour union or a trustee of a registered organisation .

Section Officers of a registered organisation Section Subject to this section, all officers of a registered organisation other than the Secretary General and treasurer, shall be persons who have been and still are engaged or employed in an industry or occupation with which the registered organisation is directly concerned. An officer of a registered organisation shall not be required to relinquish his or her office only on account of his or her ceasing to be employed in the industry or occupation with which his or her labour union is directly concerned. A person shall not hold office in a registered organisation on a full-time basis if he or she is employed in another institution where he or she is paid a salary. A person shall not hold office in a registered organisation if she or he has been convicted of an offence involving fraud or dishonesty.

Section Voting of members of a registered organisation Section A person shall not be a voting member of a registered organisation unless— he or she is a member of the registered organisation ; and he or she is employed or resident in Uganda. Subject to the constitution or rules of a registered organisation , no person shall be a voting member of a registered organisation where his or her monthly subscription is more than four months in arrears.

Section Annual general meetings Section A registered organisation shall— in addition to any other meeting, hold a general meeting which shall be its annual general meeting in each calendar year; and specify the type of meeting in the notice calling the meeting. A registered organisation shall hold its annual general meeting within eighteen months after the date of the previous annual general meeting. Where a registered organisation was not in existence at the commencement of this Act, the period of eighteen months specified in subsection (2) shall be calculated from the date on which the registered organisation was registered . Where a registered organisation fails to hold an annual general meeting, the Registrar may call or direct the calling of an annual general meeting of the registered organisation and give such ancillary or consequential directions modifying or supplementing the calling, holding and conducting of the meeting, subject to the operation of the constitution or rules of the registered organisation . The directions given by the Registrar under subsection (4) shall include a direction that a simple majority of voting members of the registered organisation present, sh...

Section Extraordinary general meetings Section The request under subsection (1) shall— The executive committee of a registered organisation , notwithstanding anything in its constitution or rules shall, on the request of not less than one-tenth of its voting members, convene an extraordinary general meeting of the registered organisation . state the objects of the meeting; and be signed by the members making it. A copy of the request shall be deposited at the Registrar ’s office. Where the executive committee does not, within twenty-one days after the date of the receipt of the request referred to in subsection (1), convene a meeting to be held not later than forty days after the date of the deposit of the request, the members making the request shall report the matter to the Registrar who may direct the holding of the meeting or refer the matter to the Industrial Court . Where the matter has been referred to the Industrial Court , any officer of the registered organisation concerned may be dealt with in accordance with section 23 (1).

Section Records of meetings Section Every registered organisation shall keep minutes of all proceedings of general meetings and all proceedings of meetings of its executive committee shall be entered in the books kept for this purpose. The book containing the minutes referred to in subsection (1) shall be kept at the registered office of the registered organisation and shall, without charge, be open to the inspection of any member. A member of a registered organisation shall be entitled to be furnished with a copy of the minutes within seven days after he or she makes a request to the registered organisation , on the payment of a prescribed fee.

Section Amalgamation of registered labour unions Section Any two or more registered labour unions may amalgamate where the majority of the members of each of the labour unions or of the delegates representing a majority of each of the members of the labour unions considering amalgamation, have cast a vote in favour of the amalgamation.

Section Registration of amalgamated labour unions Section The Registrar shall be given a notice of the amalgamation of registered labour unions by the Secretary General of the amalgamated registered labour unions. The notice shall be in writing and shall contain the particulars of the amalgamated registered labour unions. The notice referred to in subsection (1) shall be signed jointly by the Secretary General of the unions concerned and by at least five members of each respective amalgamated labour union . Where the Registrar is satisfied that the provisions of this Act have been complied with, and that the labour union to be formed by amalgamation is entitled to be registered under this Act, he or she shall register the labour union . The amalgamation shall have effect from the date of registration. A registered labour union aggrieved by the decision of the Registrar under this section may appeal to the Industrial Court .

Section Effect of change of the name of a registered organisation Section The name of a registered organisation shall not be altered or added to unless— notice in writing has first been given to the Registrar ; and the Registrar has signified in writing, his or her approval of the proposed change. A change in the name of a registered organisation shall not affect any of the registered organisation ’s rights or obligations or render defective any legal proceedings by or against it and any legal proceedings which might have been continued or commenced by or against the registered organisation under its former name may be continued or commenced by or against it under its new name.

Section Registered office and postal address Section Where a registered organisation — Every registered organisation shall have a registered office and a registered postal address within Uganda to which all communications and notices may be addressed. Notice of the situation of the registered office , registered postal address and of any relevant changes shall be given to the Registrar , who shall enter the particulars in the register . operates without having a registered office and a registered postal address or without giving notice of the situation of its registered office as required by this section; or operates in an office other than the registered office without having given notice of the change of office to the Registrar , Any registered organisation aggrieved by an order of the Registrar under this section may, within one month after receiving the order of cancellation, appeal to the Industrial Court .

Section Constitution and rules of a registered organisation Section A copy of every amendment made to the constitution or rules of the registered organisation shall— The constitution or rules of a registered organisation shall provide for the matters specified in Schedule 2. An amendment to the constitution or rules of a registered organisation that is inconsistent with the matters specified in Schedule 2 shall be null and void. Subject to this Act and to the conditions provided for in the constitution or rules of a registered organisation , a registered organisation may amend its constitution or rules. be signed by the executive committee of the organisation; be sent to the Registrar within fourteen days after the making of the amendment; and be registered by the Registrar if he or she is satisfied that the requirements of this Act concerning the amendment of the constitution or rules have been complied with. Every amendment of the constitution or rules of a registered organisation shall take effect from the date of registration under subsection (4), unless a later date is specified in the amendment. Where a registered organisation fails to comply with the provisions of this secti...

Section Copies of the constitution or rules Section A copy of the constitution or rules of a registered organisation shall be made available, on demand and on payment of a reasonable fee to any person who has become a member of the registered organisation and to any person entitled to apply for membership. A copy of the constitution and rules of a registered organisation shall be kept at every registered office and shall be open to any member or prospective member of a registered organisation for inspection without fee, during normal office hours. A copy of the constitution and rules of a registered organisation shall be sent to any branch office of the registered organisation .

Section Notification of officers, etc. Section The Registrar may— A notice of any changes of officers or trustees and their titles shall be prominently displayed in the registered office of every registered organisation . A notice of any changes of officers or trustees shall, within fourteen days after the change, be sent to the Registrar by the Secretary General of the registered organisation , together with the prescribed fee. Where notice of change under subsection (2) has been given to the Registrar , he or she shall, subject to subsection (4) and (5), register the changes. Before registering any change of officers or trustees or correcting the register , the Registrar may require the production of such evidence in relation to the change of officers or trustees or the correction asked for as he or she deems necessary to be satisfied as to the validity or propriety of the change. Where the Registrar is not satisfied as to the validity of any appointment or the appropriateness of the proposed correction to the register , he or she may refer the matter to the Industrial Court . require the registered organisation to show cause within fourteen days where there is a contravention of...

Section Notification of dissolution Section Where a registered organisation is dissolved under the terms of its constitution or rules, notice containing such particulars as may be prescribed , of the dissolution, signed by the Secretary General and seven members of the registered organisation shall, within fourteen days of the dissolution— be sent to the Registrar who shall register the dissolution if he or she is satisfied that it has been effected in accordance with the constitution or rules of the registered organisation ; and be published in a newspaper of national circulation. The dissolution of the registered organisation shall have effect from the date of its de-registration.

Section Effect of dissolution Section Subject to subsection (2), upon dissolution, a registered organisation shall cease to exist and shall lose all its rights, immunities and privileges set out in section 24 . Notwithstanding subsection (1) all proceedings against or by a registered organisation shall not be affected by the dissolution, and shall continue in the names of the registered organisation . Upon notice being published in a newspaper of national circulation, of the intended dissolution of a registered organisation , claims may be lodged against the registered organisation and the claims shall be dealt with by the registered organisation in priority.

Section Funds of a registered organisation Section The funds of a registered federation of labour unions shall consist of— The funds of a registered labour union shall consist of— subscriptions from affiliate member labour unions or organisations; investments; and donations. The funds under subsection (1) shall be kept by the treasurer of the registered federation of labour unions. subscriptions from its members; investments; donations; and contributions made by an employee from his or her wages. The funds referred to under subsection (3) shall be kept by the treasurer of that labour union . The treasurer of every registered organisation shall cause estimates of income and expenditure of both revenue and capital for the coming period of twelve months to be submitted to the members of the registered organisation ’s for approval, at least once every year.

Section Application of funds Section The funds of a registered organisation may, subject to its constitution or rules and this Act, be expended for the following objects— (a) the payment of salaries, allowances and expenses to officers of the registered organisation ; (b) the payment of expenses for the administration of the registered organisation , including an audit of the accounts of the funds; (c) the prosecution or defence of any legal proceedings to which the registered organisation ’s member or officer is a party, where such prosecution or defence is undertaken for the purpose of securing or protecting any rights of the registered organisation or any rights arising out of the relations of any member with his or her employer ; (d) the conduct of any labour dispute on behalf of the registered organisation or any of its members; (e) the compensation of members of the registered organisation for loss arising out of a labour dispute ; (f) allowances to members or their dependants on account of death, old age, sickness, accident or unemployment of the members; (g) the payment of subscriptions and fees to any federation or congress of labour unions to which the registered organisa...

Section Books of accounts, etc. Section Every registered organisation shall keep proper books of accounts as are necessary to give a true and fair view of the financial position and transactions of the registered organisation , with respect to— all sums of money received and expended by the registered organisation and the matters in respect of which the receipt and expenditure takes place; and the assets and liabilities of the registered organisation . The books of account shall be kept at the registered office of the respective registered organisation or at such other place in Uganda as the executive committee may think fit, and shall, at all reasonable times be open to inspection by the members of the executive committee .

Section Circulation of accounts Section The treasurer of a registered organisation shall, at least once in every calendar year, at intervals of not more than fifteen months, cause to be prepared and sent to the annual general meeting of the registered organisation , a balance sheet which shall give a true and fair view of the state of the financial affairs of the organisation at the end of the financial year . The balance sheet prepared under subsection (1) shall be audited by an auditor appointed by the registered organisation from a list of auditors approved by the Registrar for the purpose, and the auditor shall have access to the books and documents relating to the accounts of the registered organisation . A person who obstructs or in any way hinders an auditor in the discharge of his or her functions under subsection (2) commits an offence.

Section Resigning or vacation of office by treasurer Section Notwithstanding section 48 , a treasurer of a registered organisation and every officer who is responsible for the accounts of a registered organisation or for the collection, disbursement, custody or control of the funds or moneys of a registered organisation shall, upon resigning or vacating his or her office, or at any other time when required so to do by a resolution of the members of the registered organisation, or the Registrar, as the case may be, furnish a statement of a just and true account of all moneys received and paid by him or her from the date of his or her assuming office to the date of his or her vacating the office. The statement of accounts referred to in subsection (1) shall include the balance of any moneys remaining with the treasurer and of all bonds, securities or other property of the registered organisation entrusted to his or her custody or are under his or her control. Any account prepared by the treasurer of the registered organisation or any other officer who is responsible for the accounts of the registered organisation , on vacation of office, shall be audited by the auditor appointed unde...

Section Annual returns Section Where a registered organisation fails to comply with subsection (1), the Registrar shall— A registered organisation shall submit to the Registrar on or before the prescribed date, in each year, a copy of the balance sheet prepared and audited in accordance with section 48 , together with a copy of the auditor’s report. require the registered organisation to show cause why the Registrar should not refer the matter to the Industrial Court; and where the registered organisation does not show cause referred to in paragraph (a) within fourteen days, refer the matter to the Industrial Court and any officer of a registered organisation shall be dealt with in accordance with section 23 (1). A person who willfully makes or orders or causes or procures to be made a false entry in or omission from any document delivered to the Registrar under this section, commits an offence.