Government of the State of Victoria, Australia

“ For the purpose of this Act, an association or incorporated association shall not be deemed to trade or to secure pecuniary profit for its members or to be formed or carried on for the purpose of trading or securing pecuniary profit for its members by reason only of any one or more of the following circumstances—
(a)
that the association or incorporated association itself makes a pecuniary profit, unless that profit or any part of it is divided among or received by the members or some of them ”

“ In this Act, unless inconsistent with the context or subject-matter—
‘‘accounting records’’ [2] include— (a)
invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry ”