Electoral Act 1985

A—

return under this Part other than a return to which subsection (2a) applies; or

claim for funding under section 130UA,

An audit certificate that would, but for this subsection, be required to accompany a return may instead be furnished at such later date as is determined by the Electoral Commissioner (provided that the later date is within 30 days after the date on which the return is required to be furnished under this Part).

If a return furnished to the Electoral Commissioner by or on behalf of a relevant entity, candidate or group under this Part relates to a designated period, an audit certificate in accordance with subsection (3) must, at the prescribed times, be furnished to the Electoral

the period commencing at the start of the designated period for the relevant election until 7 days before the relevant polling day;

the period commencing at the end of the period referred to in paragraph (a) until the expiration of 30 days after the relevant polling day.

For the purposes of subsection (2a), the prescribed times for furnishing an audit certificate are as follows:

for the period referred to in subsection (2a)(a)—7 days before the relevant polling day;

for the period referred to in subsection (2a)(b)—the day on which the last return is required to be furnished in respect of that relevant period.

A certificate from an auditor under this section must, in relation to a return under Division 8 that sets out an amount received, identify the source of each such amount, and in all cases must state that the auditor—

was given full and free access at all reasonable times to the accounts and documents of the agent responsible for giving the return or claim and of the relevant entity, candidate or group (as the case requires) relating directly or indirectly to a matter required to be disclosed in the return or claim; and

examined the accounts and documents referred to in paragraph (a) that the auditor considered material for giving the certificate; and

received all the information and explanations the auditor asked for in relation to any matter required to be stated in the certificate, subject to the qualifications, if any, stated in the certificate;

has no reason to think any statement in the declaration is not correct.

In addition, a certificate from an auditor under this section must state that the auditor is eligible to act as an auditor in accordance with paragraphs (a) and (b) of the definition of auditor in section 130A.

The

in the case of a return—the return is a nil return provided in accordance with section 130ZZ;

in any case—the Electoral Commissioner considers the cost of compliance with the requirement would be unreasonable.

A return or claim required to be accompanied by a certificate from an auditor is taken not to have been provided in accordance with the requirements of this Part if it is not accompanied by the certificate.