On this page
- Directors
- Meetings of the board
- Secretary
- Fiduciary duties of officers
- Indemnification of officers and auditors
- Financial accommodation
- Selling land to co-operative
- Management contracts
- Declaration of interest
- Offences for fraudulent activities
- Employee entitlements
- Financial reports and audit
- Inspection of registers
- Name requirements
The responsibilities of directors of co-operatives are similar to those of directors of companies under the Corporations Act.
Directors
ElectionWith certain exceptions, the directors are to be elected in the manner specified in the rules of the co-operative. The model rules provide for election of directors at an annual general meeting.
If authorised by the rules, the board may appoint a person to fill a casual vacancy until the next annual general meeting. (s207)
Qualification
A co-operative must have at least three directors (not counting deputy directors), with at least two ordinarily residing in Australia.
A person is not qualified to be a director unless either a member of the co-operative (or a representative of a body corporate member) or an independent director. An independent director may be an employee of the co-operative or a person qualified by the rules to be a director.
A majority of directors must be member directors, however, the rules may specify a greater number than a majority. (s208)
The persons disqualified from acting as a director, or directly or indirectly taking part in or being concerned with the management of a co-operative, include:
- the auditor (or partner, employee or employer of the auditor); and
- persons convicted on indictment in connection with the promotion, formation or management of a body corporate, within a period of five years after the conviction or, if sentenced to imprisonment, after release from prison, except with the leave of the Supreme Court. (s209)
Notice of appointment
Notice of appointment or cessation as a director, principal executive officer or secretary of a co-operative, or of any subsidiary, must be given to CBS within 28 days of it occurring. (s243, Reg 16 and Form 14)
Remuneration
A director's remuneration must be approved at a general meeting of the co-operative. (s224)
Meetings of the board
Meetings of the board of directors must be held at least once every three months.The quorum is 50 per cent of the number of directors or such greater number as is specified in the rules. However, the number of member directors must exceed the number of independent directors by at least one, or the greater number if provided for in the rules. (s210)
Secretary
The board of a co-operative must appoint a secretary who must be an adult who ordinarily lives in Australia. (s214A)Fiduciary duties of officers
Must act honestlyAn officer of a co-operative must at all times act honestly in the exercise of powers and the discharge of the duties. This includes a director or secretary or other person who takes part in management. (S 216)
Standard of care and diligence
An officer must exercise the degree of care and diligence that a reasonable person in a like position in a co-operative would exercise in the co-operative's circumstances. (S 217)
Improper use of information or position
An officer or employee, or former officer or employee, or a member of a sub-committee to which the board has delegated any of its functions must not make improper use of information acquired by reason of their position to gain, directly or indirectly, an advantage for the person or any other person or to cause detriment to the co-operative.
An officer or employee or a member of a sub-committee of the board must not make improper use of their position to gain, directly or indirectly, an advantage for the person or any other person or to cause detriment to the co-operative. (S 218)
Indemnification of officers and auditors
Section 222 contains a general prohibition against any provision in the rules or a contract with a co-operative (except a contract of insurance), which purport to indemnify an officer or auditor against negligence or breach of duty or of trust in relation to the co-operative.This does not apply in relation to a co-operative indemnifying an officer or auditor against any liability in defending any proceedings where judgment is given in the person's favour or acquittal occurs, or where the court grants relief in connection with any application concerning such proceedings.
Officer includes an employee and a person who under the rules is able to give directions regarding the business of the co-operative.
The determination to insure against liability for neglect or default is a matter for a co-operative to consider having regard to its particular activities and the risk that flows from those activities.
Financial accommodation
Officers other than directorsAn officer who is not a director must not obtain financial accommodation from the co-operative, including through certain associated entities or trusts, other than:
- with approval of a majority of directors; or
- under a scheme approved by a majority of directors. (S 225)
Directors and associates
A director, or a person the co-operative knows or should reasonably know is an associate of a director, is prohibited from obtaining financial accommodation from the co-operative unless approved by a majority of at least two-thirds of directors present and voting on the matter at a meeting of the board at which a quorum was present, and:
- the financial accommodation or a scheme for financial accommodation is approved by a resolution passed at general meeting with at least 21 days notice of full details of the financial accommodation or scheme; or
- the financial accommodation is provided at arm's length terms. (S 226)
Selling land to co-operative
If the primary activity of a co-operative is or includes:- the acquisition of land to settle or retain people on the land: and?
- providing any community service or benefit;
a director must not sell land to the co-operative except pursuant to a special resolution of the co-operative. (S 227)
Footnote 3: A reference in this Division to the obtaining of financial accommodation includes a reference to the obtaining of credit and the borrowing or raising of money by any means (S 252)
Management contracts
A co-operative must not enter into a management contract unless approved by special resolution. A management contract is an arrangement under which:- a person other than an officer agrees to perform the whole or a substantial part of the functions of the co-operative, whether under the control of the co-operative or not; or
- a co-operative agrees to perform a substantial part of its functions:
- in a particular way;
- in accordance with the directions of any person; or
- subject to specified restrictions or conditions. (S 228)
Declaration of interest
Section 229 provides that a director must declare to a meeting of the board of directors:- an interest in a contract or proposed contract with the co-operative, except certain ones made in good faith, in the ordinary course of business of the co-operative and on terms in common with dealings between the co-operative and its members: S 232; or any duties or interests, in relation to holding an office or an interest in property, which could conflict with the director's duties or interests.
A director who has made a declaration must not be present during any deliberation, or take part in any decision, of the board in relation to the matter unless the board otherwise deliberates and determines in the absence of the director.
Offences for fraudulent activities
Sections 344, 589 to 598, and 1307, and Part 5.7B of the Corporations Act apply as if a co-operative were a company. These provisions create offences including for fraudulent activities and false representations, and failure to keep proper books or to deliver up property or books to a liquidator. (S 223, and 333 of Part 12)Insolvent trading
Section 333 includes application of s 588G of the Corporations Act (Director's duty to prevent insolvent trading by company). This places a positive obligation on the directors of a co-operative to prevent insolvent trading. This insolvent trading offence applies to debts incurred on or after 1 July 2003.
For debts incurred before 1 July 2003, s 223 includes application of s 592 of the Corporations Act. This imposes a duty on directors and a person who took part in the management of a co-operative at the time, to prevent debts being incurred while the co-operative is insolvent, or it would become insolvent if the debt was incurred. (Reg 12)
Employee entitlements
Part 5.8A of the Corporations Act is applied to co-operatives with the purpose of protecting entitlements of a co-operative's employees from agreements and transactions that are entered into with intention of defeating the recovery of those entitlements. (S 223A)Financial reports and audit
Parts 2F.3, 2M.2, 2M.3, 2M.4 and 2M.7 and sections 198F, 249K, 249V and 250T of the Corporations Act apply with suitable modifications. (S 233 and Reg 13) CBS may exempt a co-operative or a director or auditor from compliance with the provisions. (S 234) See page 30 of Policy PDF.Reporting
A co-operative must send members a copy of the financial, directors' and auditor's reports (full report) for a financial year by the earlier of:
- 21 days before the next AGM after the end of the financial year; or
- 21 days before the period of 5 months after the end of the financial year.
Alternatively, a concise report must be sent to members in the same timeframe. This consists of a concise financial report, directors' report and statement by the auditor, and any qualifications or emphasis matter included in the auditor's report. It must state that the full financial and auditor's report will be sent to a member without charge on request. (Corporations Act S 314, 315)
A non-trading co-operative may give members notice that the full, or concise, report is available for inspection at the registered office of the co-operative. (Corporations Act S 314(1))
The annual report must be lodged with CBS within 28 days after the annual general meeting. The first AGM of a co-operative must be held within 18 months of incorporation. Each subsequent AGM must be held within 5 months of the close of the financial year (unless extended by CBS): s 199. If the annual general meeting is not held within 5 months after the close of the financial year, the annual report is still required to be lodged within 28 days after the period stated in s 199(2)(a), i.e. in effect within 6 months after the close of the financial year. (S 199, 244, Reg 17 and Form 9) CBS may extend the time to lodge the annual report. (S 421)
Auditors
Qualifications
Subject to the provisions, an individual, or a firm, may be appointed as auditor for a co-operative if the individual, or at least one partner in the firm, is a registered company auditor. In addition, an authorised audit company may be appointed as auditor. (Corporations Act S 324AA, 324BA, 324BB, 324BC)
CBS may approve of an individual who is not a registered company auditor to be appointed as auditor of a co-operative if CBS is satisfied that the individual is suitably qualified or experienced. (Corporations Act S 324BD) See page 53 of Policy PDF.
Appointment
The directors must appoint an auditor within 1 month of incorporation, unless the co-operative has done so at a general meeting. The auditor holds office until the first annual general meeting of the co-operative. (Corporations Act S 327A)
At its first annual general meeting, a co-operative must appoint an auditor. At each subsequent annual general meeting, if the office has since been vacated, the co-operative must appoint an auditor to fill the vacancy. (Corporations Act S 327B(1))
Duration of appointment
The auditor holds office until death, removal, or resignation from office, or ceasing to be capable of acting as auditor. In addition, an auditor ceases to be auditor where a conflict of interest continues to exist. (Corporations Act S 327B(2), (2A), (2B) & (2C)) Vacancy
If the office becomes vacant (except if the auditor has been removed from office), and there is no surviving or continuing auditor, the directors must appoint an auditor within 1 month of it falling vacant unless the co-operative has appointed an auditor at general meeting. (Corporations Act S 327C)
Pending the filling of the vacancy, any surviving or continuing auditor may act. (Corporations Act S 327I)
Removal
An auditor may only be removed from office by resolution at a general meeting of which notice is given to the co-operative at least 2 months before the meeting is to be held. Members must be given at least 21 days notice of such a meeting. (Corporations Act S 329(1), (1A), (1B))
A copy of the notice must be sent to the auditor and lodged with CBS. (Corporations Act S 329(2))
Resignation
An auditor must be able to report audit findings free of pressure or influence, e.g. the threat of removal from office by directors who wish to coerce favourable responses from the auditor.
An auditor of a co-operative may, by notice in writing given to the co-operative, resign as auditor, but only if CBS has agreed. (Corporations Act S 329(5)) The provision is designed to protect the auditor from any manipulation by directors and to protect members from an auditor who wishes to resign rather than conclude an audit that is proving difficult or contentious.
Effect of winding up on office
An auditor ceases to hold office if:
- a special resolution is passed for the voluntary winding up of the co-operative;
- CBS issues a certificate for the winding up; or
- the Supreme Court orders the winding up. (Corporations Act S 330)
Inspection of registers
A copy of the Act and Regulations, rules, minutes of general meetings, last annual report, and various registers must be made available for inspection by any member free of charge. (S 241)
Name requirements
The name of a co-operative must include the word “Co-operative” or the abbreviation “Co-op”. (S 247)A change of name to a name approved by CBS must be made by special resolution. (S 250) See page 29 of Policy PDF. Twenty-eight days notice of a proposed special resolution must be given to CBS before giving 21 days notice to members. (S 187 and Form 11B)
Within 28 days after the special resolution is passed (or as extended by CBS), it must be lodged with CBS for registration. (S 192, 193)
Within 28 days after it has been registered, the co-operative must advertise the name change in at least one newspaper circulating in the localities in which the co-operative carries on business. (S 250 and Reg 18)
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