New Committee Procedures for TBAQ

Andrew S.

Gold Coast

As the TBAQ now has 11 State Committees, as part of the whole Tenpin Family in Queensland (both North and South), the requirements in complying with the GST legislation and the necessary accounting and auditing needs of this now large organisation, have brought about these new procedures, which are needed to handle the large volume of expenditure and income for our new expanded organisation.

These new procedures require a centralized business approach, just like any other business, with branches spread throughout Queensland.

Also the need to access up to date and current information is required and As part of proper Corporate Governance and the good management of TBAQ it is essential that the Board of Management have current and up to date financial information on all committee. so from 1st January 2003 the TBAQ Board of Directors has decided that all Cheque Books for ALL Committees are to be held at the State Office in Brisbane and all expenditure will be done through the State Office.

To facilitate these procedures the following is required to be done by all existing Committees.

· The return of all Cheque Books [both current and past] to the State Office.
· Return of all details on Income and Expenditure to the end of December 2002.
· Return of all Tax Invoices covering expenditure for the 2002 year
· Noted that all GST for 2002 will be debited to all Committee accounts at the end of December.
· Noted that the 2002 administration fee of $300 will also be debited to all Committee Accounts at the end of December.
· Details of any expenditure incurred but not yet paid as at 31/12/2002

This information is required BY 5th January 2003


· A detailed budget is required to be drawn up so as to clearly show how all income is to be raised so as cover the planned expenditure for the coming year for each committee.
· This budget should be the basis for raising the necessary funds to cover the planned expenditure for each committee.
· All Income received by a committee is to be receipted. Each Committee can use whatever receipt system they prefer, so long as all receipt numbers run in a continuous numerical order.
· All Receipted Moneys are to be banked as soon as possible in each Committees Account at any branch of the Bank of Queensland.
· The INCOME DETAILS SUMMARY SHEET is to be completed EACH MONTH and returned to TBAQ State Office by the 3rd Day of the next Month.
· These INCOME DETAILS SHEETS can either be Faxed, E-mailed or Posted to TBAQ Office

The TBAQ Board also now requires that ALL STATE TEAM COMMITTEES are to have Tax Invoices issued on behalf of your Committee to ALL State Team Bowlers selected into your State Teams.

Once your Committee has decided how much an individual player commitment is, then TBAQ State Office will issue a Tax Invoice for that amount to that individual player. This procedure will also be followed for all other payments required to be made to your Committee by individuals. This means that ALL THOSE WHO ARE TO PAY MONEY TO YOUR COMMITTEE MUST RECEIVE A TAX INVOICE FROM TBAQ and then each individual can make arrangements to pay that amount to TBAQ either by Credit Card, Cheque, Cash, or Bank Transfer. This will make the accounting for the GST much easier for the Committee and the TBAQ. Naturally donations from Companies and Councils etc will also require a Tax Invoice to be issued.

Through this procedure all those persons given a Tax Invoice will have a commitment to pay that amount to TBAQ which, when paid, will be credited into your Committees Account.

The TBAQ now accept CREDIT CARD PAYMENTS. (NOT EFTPOS) for Bankcard, Visa and Master Card, American Express and Diners Club

Arrangements to have this facility made available on your: -
· State Team Nomination/Registration Forms
· Player Payments for State Team Commitments
· Player Payments for Uniform/Travel/ Accommodation etc
· Player Fees for Practice / Training Sessions etc
· Entry Fees for Championships and Tournaments

Can be made by contacting TBAQ State Office

The TBAQ uses an accrual method of accounting (not Cash) in the Computer system. Thus, all GST becomes due at the time the Tax Invoice is raised and not at the time it is paid. This is why the TBAQ requires Tax Invoices to be issued for ALL MONIES owing to the TBAQ AND ALL ITS COMMITTEES.

All Committees are required to keep individual records of all Income as part of their responsibilities to raise the necessary funds to look after the needs of their Committee.

All Committees need to be aware that 1/11th of all monies raised will be deducted from their account as GST, which is to be remitted quarterly to the Tax Office.



This is necessary, so as to be able to claim the GST back from the Tax Office and this will be offset from the 1/11th taken from your income.

Petty Cash requires either Tax invoices or Receipts (for payments under $50) so as to be able to claim back GST on all Petty Cash payments.


· Either posted to anyone person – even before a bill is due or to reimburse expenses paid.
· Posted to a company or supplier - even before a bill is due or goods supplied.
· Posted / paid to a Bowling Centre - even before a service is supplied.
· Paid into a Bank Account at another Major Bank.


A Tax Invoice and a Cheque requisition form is required to be sent to TBAQ Office BEFORE a cheque will be issued. Faxed or e-mailed copies are acceptable.


The TBAQ is a business, just like many other businesses.

We have to adopt business principals in order to be accountable for our GST requirements.

Thus we have to carry out our business of Receiving Money and Making Accounts Payments just like any other business.

And this is the basis on which the TBAQ and all the 11 Committees under the TBAQ will be operating from 1st January 2003.

Naturally if all of the information is “UP TO DATE” in the State Office Computer then at any time your Committee can request a variety of reports that can be extracted from the computer.
· Cash Flow
· Outstanding Invoices
· Cash Balance in the Bank
· Outstanding Cheques
· Profit & Loss Statement

But as always the information is only as good as what has been put into the computer. If no information is supplied then naturally the information coming out will not be up to date or correct.

The solution to this problem is really in each committee hands. Keep the info up to date and the information from the computer can be a big help to your Committee.

We realize that there will be some teething problems and that some patience will be required, as these new operational procedures are put into place.

And we understand that some changes to our procedures may have to take place, in order to make these new procedures workable for all committees.

Your assistance in this would be greatly appreciated.

Forward planning and thinking ahead would be one of the best recommendations I can give each person on each committee, in relation to these changes.

If you plan far enough ahead, I feel that we will easily find working arrangements to suit everyone.

John McKenna
Treasurer TBAQ

Your feedback on these arrangements would be appreciated.
For Which State Teams


Just wondering about the Tax Invoices are to be generated for state teams of the future or for the teams of who competed in the nationals in 2002.

The reason i am asking as if TBAQ made an error with the amounts the the player owes (eg not including GST) are they able to approach the bowler and ask them to pay extra money. My view is that it is the fault of the current State Committee and TBAQ should fit the bill. Also bcos the event has been and gone i dont think it is right to ask bowlers to pay more money.

If it is possible to get some feedback on this situation.


Andrew C

PS If you wish you can private message me rather than post a reply
Andrew you won't be asked to pay any more money. This is the plan for next year.
TBAQ has already made good the overdraft on one committee bank account and that is one of many reasons for the procedural changes.
(Technically speaking the committees are appointed by the members at the AGM and not by the board. However, to wash ones hands over the matter and blame someone else would be irresponsible.)
Some of the committees are run brilliantly and some are somewhat less than perfect. All TBAQ wants to do is to ensure that the accounting side is done properly. Under the old system it was total chaos at times, we had some people who paid up in full well before the comp, and some people who didn't pay until they got there. Not really fair.
We have a fully equipped office that is professionally staffed and run. We don't get any income from bowler membership nor do the States get any financial assistance from the National body (unlike many other sports). The office relies partly on State government funding and partly on its own sports programs. Therefore we really want to do the best we can for Qld bowlers. (End of Commercial).
What to do??

Andrew S

I happen to know somebody who was in one of the state sides this year and she got a tax invoice sent to them saying that they owe money. Also stating that it had to be paid with fourteen days.

So what does this person do??? This invoice relates to an event that has been and gone.


Andrew C
Hi Andrew , I don't know but I will find out.
If it was for the balance of the original amount due then it will have to be paid.
However if the original amount was miscalculated to start with then all team members might have recd. an invoice. Do you know if it was just one person involved, or the entire squad?
Was this the Walter De Veer team or the Rachuig team?
There have been some "irregularities" (for want of a better word) with regard to financial transactions concerning one committee, which are being sorted now.
John McKenna the State Treasurer, is checking these out and I have probably encroached onto his ground already. I didn't want to do that as he is awesome when he gets mad. However it is imperative that all team members are treated fairly at all times.
This was the Walter De Veer Squad. Apparently the GST component had not been charged.
All squad members were sent a bill for $25, most have now paid.
This is one of the reasons for centralising the committee accounts.
In the past the Chair or Treasurer or even the co-ordinator of the relevant committee was responsible for the financial transactions of that particular squad. In this case the GST component had been either forgotten or ignored.
The squad had to pay the GST themselves (something to do with tax office rules, I don't understand GST). On this issue you will have to talk to Christine T.
And I was right about John McKenna, he is not well pleased. If you need to talk to him about this, take a deep breath first.
Funny Thing

Funny Thing. Surely they would have known before hand that they had to pay GST. The bowlers in Rachuig had to pay GST so why would walter deveer not have to pay.

and this is the second year since GST has been in what happened last year did they pay it if so, why would it of changed from then.

Hopefully next year its run a bit better. At least TBAQ has got the right idea about issuing Tax Invoices then people will know where they stand.

Just wondering how do you go about applying for Manager of the QLD South Rachuig Teams.


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