Section 2: Interpretation

2. Interpretation In this Act— “accounting date”, in relation to a registered association, means the closing date of its accounting period; “accounting period”, in relation to a registered association, means the period specified in its rules in respect of which a statement of receipts and payments is to be prepared under section 20 (2); “association”— (a) means an organisation made up of not less than 7 persons having a formal structure with a common purpose, other than that of pecuniary gain to its members; but (b) does not include a political party; “auditor” means a person appointed as such by an annual general meeting of a registered association; “committee” means the body of persons which is entrusted with the management of a registered association; “FIU” has the same meaning as in the Financial Intelligence and AntiMoney Laundering Act; “foreign association” means an association formed outside Mauritius; “large association” means a registered association— (a) the membership of which exceeds such number; or (b) the value of the assets of which, or the annual revenue of which in 2 consecutive years, exceeds such amount, as may be prescribed; “member” means a member of an association and, in the case of a foreign association, a member who is a resident of Mauritius; “Minister” means the Minister to whom responsibility for the subject of associations is assigned; “mutual aid society” means an association of which one of the main objects is to provide benefits on the death of a member, his spouse or any of his relatives; “office”, in relation to an association, means the principal place of business of the association; “officer”— (a) means a person who forms part of a committee or is an auditor or secretary of an association; (b) does not include a member of the staff of an association who performs the duties of a secretary; [Issue 10] R16 – 2 Revised Laws of Mauritius “register” means the register to be kept under section 4; “registered” means registered under this Act; “Registrar” means the Registrar of Associations; “revenue” means the gross receipts of a registered association from any source; “secretary”— (a) means the secretary of an association; and (b) includes— (i) any other person performing the duties of secretary; and (ii) in the case of a foreign association, the person who represents the association in Mauritius; “special resolution” means a resolution passed by a registered association in accordance with section 30; “village” has the same meaning as in the Local Government Act; “youth club” means an association— (a) the members of which are— (i) over the age of 14; and (ii) under the age of 30; and (b) the aims and objects of which are to provide facilities for the spiritual, mental or physical training of its members. [S. 2 amended by Act 27 of 1986; s. 61 (a) of Act 11 of 2018 w.e.f. 9 August 2018.]