Electoral Act 1992

Within 15 weeks after the polling day for an election, the agent of the following election participants must give the commission a return, in the approved form, about the electoral expenditure incurred for the election by the participant, or a person acting with the participant’s authority—

a registered political party;

a candidate in the election;

an associated entity of a registered political party or candidate in the election;

a registered third party for the election;

another third party if, under section 297, the third party is required to be registered for the election.

The return must state the following details about each item of electoral expenditure incurred for the election—

the name and business address of the person who supplied the goods or services to which the expenditure relates;

a description of the goods or services;

the amount of the expenditure;

when the expenditure was incurred.

Also, the return must be accompanied by a copy of each bank statement for the election participant’s State campaign account—

for the period that—

starts when the capped expenditure period for the election starts; and

ends on the day before the return is given to commission; and

for an earlier period that includes a transaction related to an item of electoral expenditure incurred for the election.

For subsection (2), a reference to electoral expenditure incurred by or for an electoral participant includes electoral expenditure that is taken to have been incurred by the participant under section 281K or 281L.

If no electoral expenditure was incurred for the election by or for the election participant, a return given to the commission under subsection (1) must state that fact.

For this section, it does not matter whether electoral expenditure for an election is incurred during the capped expenditure period for the election.

For this section—

a reference to a participant in an election includes a reference to an associated entity of a registered political party or candidate in the election; and

a reference to the agent of a participant in an election includes a reference to the financial controller of an associated entity of a party or candidate.