(1) Every society and branch shall, once in every year, not later than 31 March, send to the Registrar a return (in this Act called the annual return) of the receipts and expenditure, funds, and effects of the society or branch as audited.
(2) The annual return shall—
(a) show separately the expenditure in respect of the several objects of the society or branch; and
(b) be made out to the preceding 31 December inclusively.
(3) The society or branch shall, together with the annual return, send a copy of any special report of the auditors.
(4) In the case of a branch, the annual return shall be sent to the Registrar through an officer appointed in that behalf by the society of which the branch forms part.
(5) Every society and branch shall annually prepare and send to the Registrar together with the annual return of such society or branch—
(a) a return made up to the preceding 31 December inclusively showing the number of members on its roll. However, every person who at any time during the year was a financial member of the society or branch shall be included; and
(b) returns relating to sickness and death benefits and to maternity, dental, optical and other benefits of the society or branch in accordance with the prescribed forms made out to the preceding 31 December inclusively.