Political parties to lodge annual return of political contributions and other income
175N Political parties to lodge annual return of political contributions and other income
The agent of a political party shall, by 30 November in each year, lodge a return with the Electoral Commissioner in an approved form setting out details of all political contributions under subsection (3) and other income received by the party during the financial year which ended on the last preceding 30 June.
The following political contributions and income received by the political party do not have to be included in the return —
gifts made to the party for a purpose related to an election or by‑election under the Commonwealth Electoral Act 1918;
other gifts and income which the party has used, or will use, for a purpose related to an election or by‑election under the Commonwealth Electoral Act 1918;
any income that consists of a payment received under Division 2A.
For the purposes of subsection (1), the details of the political contributions to be set out in the return are as follows —
the combined amount or value of all political contributions;
the relevant details of each political contribution for which a notice under section 175MA is required to be lodged.
[(c) deleted]
[(4), (5) deleted]
Note for this section:
Division 5 contains offences in relation to returns to be lodged under this section.
[Section 175N inserted: No. 75 of 1992 s. 4 (as amended: No. 43 of 1996 s. 26); amended: No. 55 of 2006 s. 7; No. 30 of 2023 s. 131; No. 24 of 2024 s. 7.]
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