Commonwealth Electoral Act 1918

The financial controller of an entity that is an associated entity at any time during a calendar year must provide the Electoral Commission a return for a calendar year in accordance with this section.

All nominated entities are required to be registered as associated entities: see paragraphs 287H(1)(b) and 287MB(1)(c).

See section 310H for additional disclosure obligations for entities that become registered as an associated entity in a calendar year.

A return must be provided even if no amounts were received, paid or incurred (see section 309).

120 penalty units;

if an amount is not disclosed in accordance with subsection (1) and there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed—3 times that amount.

The return must:

be provided to the Electoral Commission within 8 weeks of the end of the calendar year; and

be in the approved form.

The return must set out the following information:

the total amount received by or on behalf of the entity during the calendar year, together with the details (if any) required by section 310J;

the total amount of gifts made for a federal purpose that were received by the entity during the calendar year, together with the details required by section 310K;

the total amount paid by or on behalf of the entity during the calendar year, together with the details (if any) required by section 310L;

the total electoral expenditure incurred by the entity during the calendar year, together with the details required by section 310M;

the total outstanding amount, as at the end of the calendar year, of all debts incurred by or on behalf of the entity, together with the details (if any) required by section 310N;

details of any discretionary benefits received by or on behalf of the entity from the Commonwealth during the calendar year.

For the meaning of federal purpose, see subsection 287(1).

See Division 4 (disclosure of donations) for additional disclosure obligations in relation to certain gifts.

The return must set out details of any federal administrative accounts kept in relation to the entity at any time in the calendar year.

If an associated entity is deregistered before the end of the period for providing the return as mentioned in paragraph (2)(a), subsection (1) applies to the person who was the financial controller of the associated entity immediately before that deregistration.

Subsection (1) does not apply to the financial controller of an entity for a calendar year if:

the entity is also a nominated entity at a time in the year; and

a return is provided under section 310E (nominated entity returns) that:

sets out the information required by this section for the entity for the year; and

specifies any period in the year during which the entity was an associated entity and not also a nominated entity; and

for any such period—makes clear which information relates to the period.

Subsection 93(2) of the Regulatory Powers Act does not apply in relation to a contravention of subsection (1) of this section.