Membership Right & Responsibilities


Full Members shall:
Be represented, present business and participate at Council and General Assembly of the Union and shall be entitled to vote thereat.


Subscribe to the objectives set out in Article 3,


Agree to support the work of the Union by making such financial contributions at the beginning of each financial year or such other time as may be determined by Council in accordance with this Constitution. In the event of a termination of Union's activities, such contributions or assets shall not be returned to the member bodies.


Support the work of the Union by bringing to the notice of their members every pronouncement or guideline issued by the Union and by using their best endeavours:


To work towards the implementation of the pronouncements and guidelines of WAUTI in so far as they do not conflict with national tax legislation.

To incorporate in their national taxation standards, the principles on which the international standards and pronouncements are based; and

To abide and work towards the achievement of the provisions of this constitution and Bye-laws of the Association.