Statute Details
- Title: Co-operative Societies (Exemption under Section 97) Order 2023
- Act Code: CSA1979-S887-2023
- Legislative Type: Subsidiary Legislation (SL)
- Authorising Act: Co-operative Societies Act 1979
- Enacting Authority: Minister for Culture, Community and Youth
- Order Number / Citation: S 887/2023
- Commencement: 28 December 2023
- Key Provision (Substantive Effect): Exemption from section 57(4) of the Co-operative Societies Act 1979
- Exemption Period: From 28 December 2023 to 27 December 2028 (both dates inclusive)
- Status: Current version as at 27 March 2026
What Is This Legislation About?
The Co-operative Societies (Exemption under Section 97) Order 2023 is a targeted exemption instrument made under the Co-operative Societies Act 1979 (“CSA”). In plain terms, it allows certain named co-operative societies to be relieved from complying with a specific statutory requirement contained in section 57(4) of the CSA.
Orders of this kind are typically used where the legislature recognises that a strict application of a particular provision may be unnecessary, impractical, or undesirable for particular societies—often because of their established governance arrangements, operational models, or special circumstances. Here, the exemption is time-bound and applies only to the listed societies.
Although the Order is short, its legal impact can be significant. Section 57(4) is a substantive provision within the CSA, and an exemption means that, for the specified period, the exempt societies are not required to meet the obligation (or satisfy the condition) that section 57(4) would otherwise impose.
What Are the Key Provisions?
Section 1 (Citation and commencement) provides the legal identity of the instrument and when it takes effect. The Order is cited as the “Co-operative Societies (Exemption under Section 97) Order 2023” and comes into operation on 28 December 2023. For practitioners, this matters because the exemption applies only from the commencement date, and any compliance actions taken before that date would not be covered by the exemption.
Section 2 (Exemption from section 57(4) of Act) is the operative provision. It states that the following societies are exempt from section 57(4) of the Co-operative Societies Act 1979 for a defined five-year window: 28 December 2023 to 27 December 2028 (both dates inclusive):
- NTUC Enterprise Co-operative Limited
- NTUC Enterprise Nexus Co-operative Limited
- NTUC Fairprice Co-operative Limited
- NTUC First Campus Co-operative Limited
- NTUC Foodfare Co-operative Limited
- NTUC Health Co-operative Limited
- Mercatus Co-operative Limited
From a legal compliance perspective, the exemption is society-specific and provision-specific. It does not create a general exemption for all co-operative societies, nor does it exempt the listed societies from other sections of the CSA. Accordingly, exempt societies must still comply with all other applicable statutory duties and regulatory requirements, unless another exemption or separate regulatory approval applies.
Time-limited nature and “both dates inclusive” is another key feature. The Order expressly covers the period starting on 28 December 2023 and ending on 27 December 2028, inclusive. This drafting avoids ambiguity about whether the exemption continues on the last day. Practitioners should therefore treat 27 December 2028 as the final date on which the exemption applies; after that date, section 57(4) would resume full effect unless a new exemption order is made.
How Is This Legislation Structured?
The Order is structured in a conventional two-part format:
- Part/Section 1: Citation and commencement—identifies the instrument and sets the effective date.
- Part/Section 2: Substantive exemption—lists the exempt societies and specifies the statutory provision from which they are exempt, together with the start and end dates.
There are no schedules, definitions sections, or additional conditions in the extract provided. In practice, however, lawyers should still confirm whether the full official text includes any interpretive provisions, conditions, or references to how the exemption interacts with other regulatory frameworks. Based on the extract, the legal effect is straightforward: a named list of societies is exempt from a single CSA provision for a fixed period.
Who Does This Legislation Apply To?
The Order applies to only the co-operative societies named in section 2. It is not a class exemption based on objective criteria (such as size, membership numbers, or sector). Instead, it is a named-society exemption, meaning that other co-operative societies—even if similarly situated—do not benefit from the exemption unless they are separately listed in the Order or another exemption is granted.
Accordingly, the primary “audience” for compliance purposes is the governance and legal/compliance teams of the exempt societies. Their obligations under the CSA must be assessed with the exemption in mind: for the duration of the exemption, the specific requirement in section 57(4) is not applicable to them. However, they remain subject to the rest of the CSA and any other relevant subsidiary legislation, regulatory guidance, and conditions imposed by the Registrar of Co-operative Societies (where applicable).
Why Is This Legislation Important?
Even though the Order is brief, it can materially affect how an exempt society structures its compliance and decision-making processes. Section 57(4) likely imposes a particular procedural or substantive requirement—such as a limitation, approval requirement, or governance-related obligation. By exempting the listed societies, the Order reduces the compliance burden and may permit alternative arrangements that would otherwise be prohibited or constrained.
For practitioners advising co-operative societies, the key practical value lies in certainty. The Order provides a clear legal basis for not applying section 57(4) during the specified period. This can be crucial in contexts such as board resolutions, member communications, statutory filings, or transactions that would otherwise require compliance with the section 57(4) requirement. Without an exemption, failure to comply could expose the society and its officers to regulatory consequences or challenges to the validity of actions taken.
The time-limited nature also creates an important planning point. Exempt societies should monitor the expiry date (27 December 2028) and consider whether they will need to resume compliance with section 57(4) thereafter. Where section 57(4) affects ongoing operations or recurring governance cycles, counsel should ensure that compliance calendars and internal policies are aligned with the exemption window.
Related Legislation
- Co-operative Societies Act 1979 (including section 57(4) and the exemption-making power under section 97)
- Co-operative Societies Act 1979 (as referenced in the Order’s authorising and exempted provisions)
Source Documents
This article provides an overview of the Co-operative Societies (Exemption under Section 97) Order 2023 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.