Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person or entity must provide a return for a financial year in accordance with this section if the person or entity is a third party during the year.
Civil penalty:
The higher of the following:
(a) 60 penalty units;
(b) if an amount is not disclosed under paragraph (2)(a) and there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed under that paragraph--3 times that amount.
(2) The third party must provide to the Electoral Commission a return for the financial year:
(a) setting out details of the electoral expenditure incurred by or with the authority of the third party during the financial year; and
(b) including a statement that the third party complied with section 302E (donations to third parties by foreign donors) during the financial year, signed by the members, agents or officers (however described) of the third party who have responsibility for ensuring that the third party complies with this Division.
(3) The return must:
(a) be provided before the end of 20 weeks after the end of the financial year; and
(b) be in the approved form; and
(c) if the third party is also required to provide a return under section 314AEC--include that return.
(4) Subsection 93(2) of the Regulatory Powers Act does not apply in relation to a contravention of subsection (1) of this section.