Co-operative Societies Act (Tonga)
The Act states that a society which has, as its object, the promotion of the economic interests of its members in accordance with co-operative principles or a society established with the object of facilitating the operations of such a society, may be registered under this Act with or without limited liability as the Registrar of co-operative societies may decide.
The Act provides the rules for registration, the duties and privileges of societies, and the rights and liabilities of the members thereof, among others. It also lays down the regulations with respect to the registered societies' property and funds, as well as the process for audit, inspection and inquiry thereof.