Electoral Act 1907

The responsible person for a political entity must, by 30 November in each year, lodge with the Electoral Commissioner —

an annual return in the approved form setting out —

amounts paid into, and out of, the political entity’s State campaign account during the financial year ending on the previous 30 June; and

details of the amounts paid into, and out of, the account, including to whom the amounts were paid;

either —

a report for the financial year prepared by an auditor registered under the Corporations Act 2001 (Commonwealth) Part 9.2 in relation to the accuracy of the matters stated in the document referred to in paragraph (a); or

a document for the financial year approved by the Electoral Commissioner under subsection (2) in relation to the accuracy of the matters stated in the document referred to in paragraph (a).

The Electoral Commissioner may, by written notice published on the Commission website, approve a document for the purposes of subsection (1)(b)(ii) if the Electoral Commissioner is satisfied that the document provides sufficient evidence of the accuracy of the matters to be stated in an annual return referred to in subsection (1)(a).