a registered political party;

a State branch (within the meaning of Part XX) of a registered political party;

a candidate (within the meaning of that Part) in an election (including a by-election);

a member of a group (within the meaning of that Part).

a political entity, to the extent that the matter relates to a federal election; or

a member of the House of Representatives or a Senator.

a political entity, to the extent that the matter relates to a federal election; or

a member of the House of Representatives or a Senator, to the extent that the matter relates to a federal election;

whether the communication or intended communication is or would be to the public or a section of the public;

whether the communication or intended communication is or would be by a political entity or political campaigner (within the meaning of Part XX);

whether the matter contains an express or implicit comment on a political entity, a member of the House of Representatives or a Senator;

whether the communication or intended communication is or would be received by electors near a polling place;

how soon a federal election is to be held after the creation or communication of the matter;

whether the communication or intended communication is or would be unsolicited.

forms or would form part of the reporting of news, the presenting of current affairs or any genuine editorial content in news media; or

is or would be by a person for a dominant purpose that is a satirical, academic, educative or artistic purpose, taking into account any relevant consideration including the dominant purpose of any other communication of matter by the person; or

is or would be a private communication by a person to another person who is known to the first person; or

(d) is or would be by or to a person who is a Commonwealth public official (within the meaning of the Criminal Code) in that person’s capacity as such an official; or

is or would be a private communication to a political entity (who is not a Commonwealth public official) in relation to public policy or public administration; or

occurs or would occur in the House of Representatives or the Senate, or is or would be to a parliamentary committee.

any article of a kind commonly known as a credit card; or

any similar article intended for use in obtaining cash, goods or services on credit;

an advance of money;

a provision of credit or any other form of financial accommodation;

a payment of an amount for, on account of, on behalf of or at the request of, a person or entity, if there is an express or implied obligation to repay the amount;

a transaction (whatever its terms or form) which in substance effects a loan of money.

any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and

any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.

the amount of electoral expenditure incurred by or with the authority of the person or entity during the financial year is more than the disclosure threshold; and

the person or entity is not required to be, and is not, registered as a political campaigner under section 287F for the year.

a person who is a candidate in an election is taken to begin to be a candidate on the earlier of the following days:

the day the person announced that the person would be a candidate in the election;

the day the person nominated as a candidate in the election; and

a group is taken to begin to be a group in an election on the day the members of the group make a request under section 168 for their names to be grouped in the ballot papers for the election;

a body politic of a foreign country;

a body politic of a part of a foreign country;

a part of a body politic mentioned in paragraph (a) or (b);

a foreign public enterprise;

an entity (whether or not incorporated) that does not meet any of the following conditions:

the entity is incorporated in Australia;

the entity’s head office is in Australia;

the entity’s principal place of activity is, or is in, Australia;

an individual who is none of the following:

an elector;

an Australian citizen;

an Australian resident;

(iv) a New Zealand citizen who holds a Subclass 444 (Special Category) visa under the Migration Act 1958 (or if that Subclass ceases to exist, the kind of visa that replaces that Subclass).

the expenditure is, or is to be, paid or reimbursed by the Commonwealth (except under Division 3 (election funding)) to or in relation to a person who is or was a member of the House of Representatives, a Senator or a Minister, because that person is or was such a member, Senator or Minister; or

(b) the expenditure is incurred by a person or entity (the service provider):

in providing a communication service or communication platform that is used to create or communicate electoral matter; or

in providing a service for another person or entity that engaged the service provider, on a commercial basis, to create or communicate electoral matter.

expenditure is taken to be incurred by or with the authority of an entity that is not a legal person if the expenditure is incurred by or with the authority of any member, agent or officer (however described) of the entity who, acting in his or her actual or apparent authority, incurred the expenditure; and

a contravention of:

section 287F (requirement to register as a political campaigner) that would otherwise have been committed by an entity that is not a legal person; or

any other provision of this Part that would otherwise have been committed by a political campaigner that is not a legal person;

a contravention of a provision of this Part that would otherwise have been committed by an entity (except a political entity or a political campaigner) that is not a legal person is taken to have been committed by each member, agent or officer (however described) of the entity who, acting in that person’s actual or apparent authority, engaged in any conduct or made any omission contributing to the contravention.

the scheme established by Division 3A relating to donations; and

the schemes established by Divisions 4, 5 and 5A relating to the disclosure of donations or electoral expenditure, and annual returns; and

the scheme established by Part XXA in relation to the authorisation of electoral matter.

the amount of electoral expenditure incurred by or with the authority of the person or entity during that or any one of the previous 3 financial years is $500,000 or more; or

the amount of electoral expenditure incurred by or with the authority of the person or entity:

during that financial year is $100,000 or more; and

during the previous financial year was at least two-thirds of the revenue of the person or entity for that year.

200 penalty units;

if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of electoral expenditure incurred in contravention of this subsection—3 times that amount.

the entity is controlled by one or more registered political parties;

the entity operates wholly, or to a significant extent, for the benefit of one or more registered political parties;

the entity is a financial member of a registered political party;

another person is a financial member of a registered political party on behalf of the entity;

the entity has voting rights in a registered political party;

another person has voting rights in a registered political party on behalf of the entity.

200 penalty units;

if the court can determine the amount, or an estimate of the amount, of electoral expenditure incurred in contravention of this subsection—3 times that amount.

the person or entity incurred that amount of electoral expenditure in a previous financial year; and

as a result of incurring that electoral expenditure, the person or entity was required to be registered as a political campaigner in the previous financial year; and

the person or entity was not so registered:

in the previous financial year; or

if the person or entity was required to be registered under section 287F and the 90-day period in which the person was required to be registered ended after the end of the previous financial year—by the end of that period.

a political campaigner; or

an associated entity.

be in an approved form; and

without limiting paragraph (a):

state the financial controller nominated for the person or entity; and

for an application to be registered as an associated entity—identify any registered political party with which the entity is associated.

the person or entity were applying to be registered as a political party; and

references in that subsection to a “recognised political party”, “political party” or “the party” included references to a “political campaigner” or “associated entity”; and

references in that subsection to a “registered party” included references to a “political campaigner” or “associated entity”.

a decision under this section to refuse to register a person or entity in accordance with the person or entity’s application under section 287K were a reviewable decision; and

references to a person included references to a political campaigner or associated entity.

the name of:

each person or entity registered as a political campaigner under section 287L; and

each entity registered as an associated entity under section 287L; and

each person or entity that has provided a return under section 314AEB (annual returns by third parties) for that or any of the previous 3 financial years; and

each political entity;

for political campaigners and associated entities—the name of the financial controller of the person or entity;

for associated entities—the name of any registered political parties with which the person or entity is associated;

any determination, notice or return published under section 320;

any enforceable undertaking published under subsection 384A(2A).

one or more persons or entities (whether or not including the relevant person) enter into, begin to carry out or carry out a scheme; and

there are reasonable grounds to conclude that the person or entity, or any of the persons or entities, who entered into, began to carry out or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of avoiding the requirement to register the relevant person under section 287F or 287H (requirement to register as a political campaigner or associated entity) for a financial year; and

as a result of the scheme or part of the scheme:

the amount of electoral expenditure incurred by or with the authority of the relevant person during the financial year is reduced below the amount specified in paragraph 287F(1)(a) or subparagraph 287F(1)(b)(i); or

the amount of revenue of the relevant person during the previous financial year is increased; or

the amount of electoral expenditure incurred by or with the authority of the relevant person during the previous financial year is reduced; or

the relevant person is controlled by another person or entity that is not a registered political party but the other person or entity is controlled by, or controls, a registered political party; or

the relevant person operates wholly, or to a significant extent, for the benefit of another person or entity that is not a registered political party but the other person or entity is controlled by, or controls, a registered political party; and

as a result of the scheme or part, the relevant person is not required to be registered under section 287F or 287H for the financial year.

in Australia; or

outside Australia; or

partly in Australia and partly outside Australia.

(a) is required to be registered under Commonwealth Electoral Act 1918, as inserted by this Part; orsection 287F of the

is a third party (within the meaning of subsection 287(1) of that Act);

for 1 July 2015 and ending on 30 June 2018; andsection 287F—expenditure disclosed by the person or entity in accordance with section 314AEB of that Act for the financial years beginning on

in any case—expenditure covered by 1 July 2018 and ending immediately before that commencement.section 314AEB of that Act incurred or authorised by the person or entity during the period beginning on

the commencement of this item; or

if the entity did not provide a return for the 2017-2018 financial year until after that commencement—the day the entity provided the return.

on and after the day the Transparency Register first becomes available to the public under section 287Q of that Act; and

in relation to information that ceased to be correct or complete before that day—as if the reference in subsection 287P(2) to the information ceasing to be correct or complete were a reference to that day.

candidates and members of groups; and

registered political parties, State branches and political campaigners.

a federal branch; and

2 or more State branches that are registered political parties.

if all the members have been endorsed by the same registered political party—the agent of the State branch of the party organised on the basis of the State or Territory in which the election is to be held is taken to be the agent of the group in relation to the election; and

otherwise—the candidate whose name appears first in the group in the ballot papers (or if that candidate dies, the candidate whose name appears next highest in the ballot papers) is taken to be the agent of the group in relation to the election.

the person appointed or nominated is an individual who is at least 18 years old;

written notice of the appointment or nomination is given to the Electoral Commission:

for an appointment made by a political party or a State branch of a political party—by the party or branch; and

for any other appointment—by the candidate, or each member of the group, making the appointment; and

for a nomination of a financial controller of a political campaigner or associated entity—by the campaigner or entity nominating the financial controller;

the name and full street address and suburb or locality of the person appointed or nominated are set out in the notice;

the person appointed or nominated:

has signed a form of consent to the appointment or nomination; and

has signed a declaration that he or she is eligible for appointment or nomination;

(e) for a nomination under financial controller in subsection 287(1).section 292E—the person nominated meets the definition of

appointed as an agent of a political party, candidate or group; or

nominated as a financial controller of a political campaigner or associated entity;

in respect of a candidate whom the party endorses in a House of Representatives election, or in a Senate election and who is not a member of a group—the total number of formal first preference votes given for the candidate is at least 4% of the total number of formal first preference votes cast in the election;

in respect of candidates whom the party endorses in a Senate election and who are members of a group—the total number of formal first preference group votes given for the candidates is at least 4% of the total number of formal first preference votes cast in the election.

the total of the following:

$2.73454 for each formal first preference vote given for a candidate in relation to whom paragraph (1)(a) is satisfied;

$2.73454 for each formal first preference group vote in respect of a group in relation to which paragraph (1)(b) is satisfied;

if the amount worked out under paragraph (a) is more than $10,000—the lesser of:

the amount worked out under that paragraph; and

the amount of electoral expenditure that is claimed in respect of the registered political party for all elections held that day, and accepted by the Electoral Commission under section 298C.

if the amount is to be paid under Subdivision BA—that is 20 days after the polling day for the election or elections; or

if the amount is to be paid under Subdivision C—a determination on the party’s interim claim or final claim (as the case requires) for election funding is made by the Electoral Commission.

the candidate is neither:

endorsed by a registered political party; nor

in the case of a Senate election—a member of a group; and

the total number of formal first preference votes given for the candidate in the election is at least 4% of the total number of formal first preference votes cast in the election.

$2.73454 for each formal first preference vote given for the candidate in the election, based on formal first preference votes counted as at the day mentioned in subsection (3); or

if the amount worked out under paragraph (a) is more than $10,000—the lesser of:

the amount worked out under paragraph (a); and

the amount of electoral expenditure that is claimed in respect of the candidate for the election, and accepted by the Electoral Commission under section 298C.

if the amount is to be paid under Subdivision BA—that is 20 days after the polling day for the election; or

if the amount is to be paid under Subdivision C—a determination on the candidate’s interim claim or final claim (as the case requires) for election funding is made by the Electoral Commission.

none of the group’s members is a candidate endorsed by a registered political party; and

the total number of formal first preference group votes is at least 4% of the total number of formal first preference votes cast in the Senate election.

$2.73454 for each formal first preference group vote in the Senate election, based on formal first preference votes and formal first preference group votes counted as at the day mentioned in subsection (3); or

if the amount worked out under paragraph (a) is more than $10,000—the lesser of:

the amount worked out under paragraph (a); and

the amount of electoral expenditure that is claimed in respect of the group for the Senate election, and accepted by the Electoral Commission under section 298C.

if the amount is to be paid under Subdivision BA—that is 20 days after the polling day for the Senate election; or

if the amount is to be paid under Subdivision C—a determination on the group’s interim claim or final claim (as the case requires) for election funding is made by the Electoral Commission.

for a registered political party:

that is a State branch of a federal party; and

that the agent of the federal party has agreed may receive the amount;

for a registered political party:

that is a State branch of a federal party; and

that the agent of the federal party has not agreed may receive the amount;

for any other registered political party—the agent of the registered political party; or

for a candidate or group—the agent of the candidate or group.

for a registered political party:

that is a State branch of a federal party; and

that the agent of the federal party has agreed may receive the election funding;

for a registered political party:

that is a State branch of a federal party; and

that the agent of the federal party has not agreed may receive the election funding;

for any other registered political party—the agent of the registered political party; or

the agent of a candidate or group.

an interim claim; or

both an interim claim and a final claim; or

a final claim.

some of the election funding sought has already been paid under Subdivision BA; or

some or all of the electoral expenditure has been specified in an interim claim.

for a claim made by the agent of a registered political party under paragraph 297(1)(a) or (ab):

the party; or

a candidate endorsed by the party; or

for a claim made by the agent of a federal party under paragraph 297(1)(aa) in relation to a State branch of the federal party:

the State branch; or

a candidate endorsed by the State branch or by the federal party; or

the federal party.

incurred by the candidate in relation to the election; and

for which election funding is sought.

incurred by the group, or by candidates who are members of the group, in relation to the election; and

for which election funding is sought.

specify whether the claim is an interim claim or final claim; and

be in an approved form; and

specify the person or persons to whom the election funding is payable; and

if the election funding is payable to more than one person—specify the percentages in which the election funding is payable to each person; and

provide all the information, and be accompanied by any documents, required by the form.

beginning 20 days after the polling day for the election or elections; and

ending 6 months after that polling day.

decide whether to accept or refuse the claim, in whole or in part; and

to the extent that the Electoral Commission accepts the claim—pay the amount required by section 298D or 298E.

whether expenditure claimed is electoral expenditure; and

if expenditure claimed is electoral expenditure—both:

whether the electoral expenditure was incurred; and

whether the electoral expenditure has been specified in a claim made by another agent.

no further election funding is payable; and

the interim claim is taken to be a final claim accepted, in whole or in part, by the Electoral Commission for the purposes of subsection 301(1); and

(c) if the interim claim is accepted only in part—the interim claim is taken to be a final claim refused in part by the Electoral Commission for the purposes of sections 298F, 298G and 298H.

an interim claim is refused; and

a final claim is not lodged;

payable in relation to the party, candidate or group under subsection 293(2), 294(2) or 295(2); and

reduced by any amount that has been paid in relation to the party, candidate or group in accordance with section 296.

payable in relation to the party, candidate or group under subsection 293(2), 294(2) or 295(2); and

reduced by any amount that has been paid in relation to the party, candidate or group in accordance with section 296 or 298D.

be in writing; and

set out the reasons for the application.

28 days after the day on which the agent is notified of the refusal; or

if, either before or after the end of that period of 28 days, the Electoral Commission extends the period within which the application may be made—the extended period for making the application.

reconsider the decision; and

decide to:

affirm the decision; or

vary the decision; or

set aside the decision and make another decision.

a payment is made under this Division; and

the recipient is not entitled to receive the whole or a part of the amount paid;

endorsed by a registered political party; nor

a member of a group;

(a) the Electoral Commission has made a decision (the claim decision) under section 298C to accept an amount of electoral expenditure specified in a final claim; and

the Electoral Commission becomes satisfied that:

the amount of electoral expenditure should not have been accepted; or

only a lesser amount of electoral expenditure should have been accepted;

the Electoral Commission varies the claim decision; and

the total amount of election funding that has been paid to a person in respect of the final claim, and any interim claim, exceeds the amount that, under the claim decision as varied, should have been paid to the person in respect of the final claim;

an amount equal to the amount or value of the gift is transferred to the Commonwealth for the purposes of this Division;

the gift is returned to the donor or the person who made the gift;

an amount equal to the amount or value of the gift is transferred to the donor or the person who made the gift.

(a) give a gift to, or for the benefit of, a political entity, a political campaigner or a third party (a gift recipient); or

if the person or entity is a gift recipient—receive or retain a gift; or

on behalf of a gift recipient, receive or retain a gift;

this Division does not prohibit the giving, receiving or retaining of the gift; and

the gift, or part of the gift, is required to be, or may be, used for the purposes of incurring electoral expenditure, or creating or communicating electoral matter, in accordance with subsection (2).

any terms set by the person or entity providing the gift explicitly require or allow the gift or part to be used for that purpose (whether or not those terms are enforceable); or

the person or entity providing the gift does not set terms relating to the purpose for which the gift or part can be used.

any terms set by the person or entity providing the gift explicitly require the gift or part to be used only for a State or Territory electoral purpose (whether or not those terms are enforceable); or

either:

the effect of a State or Territory electoral law is to require the gift or part to be kept or identified separately (or to require the gift or part to be kept or identified separately in order to be entitled to a benefit under that law); or

the gift recipient keeps or identifies the gift or part separately;

the amount is kept in an account where:

the only amounts deposited into the account are amounts to be used only for a State or Territory electoral purpose; and

the only amounts paid out of the account are amounts incurred for a State or Territory electoral purpose; or

the amount is designated as an amount that must be used only for a State or Territory electoral purpose.

the person is:

(i) an agent of a political entity (the gift recipient); or

(ii) a financial controller of a political campaigner (the gift recipient); and

a gift is made to, or for the benefit of, the gift recipient during a financial year; and

(c) the gift is made by, or on behalf of, a person (the donor); and

the donor is a foreign donor; and

at the time the gift is made, the amount or value of the gift is at least $1,000; and

acceptable action has not been taken in relation to the gift before the end of 6 weeks after the gift is made.

before the end of 6 weeks after the gift was made, the donor affirmed in writing to the agent or financial controller, or to the political entity or political campaigner, that the donor was not a foreign donor; and

for a gift whose amount or value was, at the time the gift was made, at least equal to the disclosure threshold—before the end of 6 weeks after the gift was made:

the agent or financial controller obtained appropriate donor information in accordance with section 302P establishing that the donor was not a foreign donor; or

the agent or financial controller took reasonable steps to verify that the donor was not a foreign donor; and

in any case—the agent or financial controller did not, at any time during that 6-week period, know, or have reasonable grounds to believe, that the donor was a foreign donor.

200 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift at the time the gift is made—3 times that amount or value.

the gift recipient is a third party; and

a gift is made to, or for the benefit of, the gift recipient during a financial year; and

(c) the gift is made by, or on behalf of, a person or entity (the donor); and

the donor is a foreign donor; and

at the time the gift is made, the amount or value of the gift is at least equal to the disclosure threshold; and

the gift recipient uses the gift:

for the purposes of incurring electoral expenditure; or

for the dominant purpose of creating or communicating electoral matter; and

acceptable action has not been taken in relation to the gift before the end of 6 weeks after the gift is made.

before the end of 6 weeks after the gift was made, the donor affirmed in writing to the gift recipient that the donor was not a foreign donor; and

before the end of 6 weeks after the gift was made:

the gift recipient obtained appropriate donor information in accordance with section 302P establishing that the donor was not a foreign donor; or

the gift recipient took reasonable steps to verify that the donor was not a foreign donor; and

in any case—the gift recipient did not, at any time during that 6-week period, know, or have reasonable grounds to believe, that the donor was a foreign donor.

100 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift at the time the gift is made—3 times that amount or value.

the relevant person is:

the agent of a political entity; or

the financial controller of a political campaigner; or

a third party; and

a gift is made to, or for the benefit of, the political entity, political campaigner or third party by a foreign donor; and

the relevant person knows that the donor is a foreign donor; and

the amount or value of the gift is at least $100; and

either of the following applies:

(i) the relevant person knows that the foreign donor intends the gift to be used for the purposes of incurring electoral expenditure, or for the dominant purpose of creating or communicating electoral matter;

(ii) the relevant person accepted the gift intending to use the gift for the purposes of incurring electoral expenditure, or for the dominant purpose of creating or communicating electoral matter; and

acceptable action has not been taken in relation to the gift before the end of 6 weeks after the gift is made.

the donor is a foreign donor; and

the donor makes a gift to, or for the benefit of, another person or entity; and

the other person or entity is:

a political entity; or

a political campaigner; or

a third party; and

if the other person or entity is a third party:

the donor intends the gift to be used for the purposes of incurring electoral expenditure, or for the dominant purpose of creating or communicating electoral matter; or

the donor knows that the other person or entity accepts the gift intending to use the gift for the purposes of incurring electoral expenditure, or for the dominant purpose of creating or communicating electoral matter; and

in any case—acceptable action has not been taken in relation to the gift before the end of 6 weeks after the gift is made.

for a contravention of subsection (1) by a third party—50 penalty units; or

otherwise—100 penalty units.

either:

for a contravention of subsection (1) by a third party—100 penalty units; or

otherwise—200 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift at the time the gift is made—3 times that amount or value.

whether or not the conduct constituting the contravention of subsection (1) or (2) occurs in Australia; and

whether or not a result of the conduct constituting the alleged contravention of subsection (1) or (2) occurs in Australia.

the person makes an affirmation or provides appropriate donor information in relation to a gift; and

the affirmation or information is for the purposes of paragraph 302D(1A)(a) or 302E(2)(a) or subparagraph 302D(1A)(b)(i) or 302E(2)(b)(i); and

the person knows that the affirmation or information is false.

200 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift—3 times that amount or value.

whether or not the conduct constituting the contravention of subsection (1) occurs in Australia; and

whether or not a result of the conduct constituting the alleged contravention of subsection (1) occurs in Australia.

the relevant person, whether alone or together with one or more other persons or entities, enters into, begins to carry out or carries out a scheme; and

there are reasonable grounds to conclude that the relevant person did so for the sole or dominant purpose of avoiding section 302D, 302E or 302F prohibiting, in particular circumstances:

a gift being made to or for the benefit of a political entity, political campaigner or third party (whether or not the relevant person) by or on behalf of a foreign donor; or

a gift made by or on behalf of a foreign donor being received, retained or used by or on behalf of a political entity, political campaigner or third party (whether or not the relevant person); and

as a result of the scheme or part of the scheme:

the foreign donor engages in a course of conduct of giving the gift, and one or more other gifts, to or for the benefit of the political entity, political campaigner or third party in those circumstances, where the amount or value of each of those gifts is below the amount specified in the provision but the total amount or value of the gifts is more than that amount; or

the foreign donor forms, or participates in the formation of, a body corporate in Australia; or

the making of the gift to or for the benefit of the political entity, political campaigner or third party by or on behalf of the foreign donor in those circumstances is otherwise facilitated; and

as a result of the scheme or part, the provision does not prohibit the making, receipt, retention or use of the gift in those circumstances.

specify the conduct constituting the scheme; and

require the relevant person:

not to enter into the scheme; or

not to begin to carry out the scheme; or

not to continue to carry out the scheme.

the person or entity is given a notice under subsection (1); and

the person or entity engages in conduct; and

the conduct contravenes the notice.

the person or entity is given a notice under subsection (1); and

the person or entity engages in conduct; and

the conduct contravenes the notice.

200 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift—3 times that amount or value.

whether or not the conduct constituting the contravention of subsection (1) occurs in Australia; and

whether or not a result of the conduct constituting the alleged contravention of subsection (1) occurs in Australia.

(a) a gift is made to, or for the benefit of, a person (the gift recipient); and

(b) a court has determined that the gift recipient or any other person has contravened any of sections 302D to 302F in relation to the gift.

60 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of gifts not disclosed—3 times that amount or value.

60 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of gifts not disclosed—3 times that amount or value.

the person or entity makes a gift or gifts to any candidate or member of a group in an election or by-election; and

at the time the person or entity makes the gift or gifts, the person or entity is not a political entity or an associated entity.

the person or entity makes a gift or gifts:

during the period, relating to an election or by-election, specified by legislative instrument by the Electoral Commissioner; and

to any person or entity (whether incorporated or not) specified by the instrument; and

at the time the person or entity makes the gift or gifts, the person or entity is not a political entity or associated entity.

all gifts of more than the disclosure threshold, received by the person or entity at any time, that the person or entity used (either wholly or partly):

to enable the person or entity to make the gifts mentioned in paragraph (a) of this subsection; or

to reimburse the person or entity for making such gifts.

60 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of gifts not disclosed—3 times that amount or value.

the gifts are made to the same candidate or group in an election or by-election; or

the gifts are made to the same person or entity during the period specified by legislative instrument under paragraph (1A)(a).

the same registered political party; or

the same State branch of a registered political party; or

the same political campaigner;

60 penalty units;

if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of gifts not disclosed—3 times that amount or value.

(a) the gift was used wholly or partly to make another gift (the later gift) in a financial year to:

the same registered political party; or

the same State branch of a registered political party; or

the same political campaigner; and

the amount or value of the later gift is more than the disclosure threshold.

(a) the gift was received by, or on behalf of, a person or organisation that was registered under the Australian Charities and Not-for-profits Commission Act 2012; and

no part of the gift was used during the financial year by the person or organisation:

to enable the person or organisation to incur electoral expenditure, or create or communicate electoral matter; or

to reimburse the person or organisation for incurring electoral expenditure, or creating or communicating electoral matter.

a political party or a State branch of a political party;

a person acting on behalf of a political party or a State branch of a political party;

a political campaigner, or a person acting on behalf of a political campaigner;

the terms and conditions of the loan;

the following information in relation to the loan (as the case requires):

for a loan from a registered industrial organisation other than a financial institution—the name of the organisation, and the names and addresses of the members of the executive committee (however described) of the organisation;

for a loan from an unincorporated association—the name of the association, and the names and addresses of the members of the executive committee (however described) of the association;

for a loan paid out of a trust fund or out of the funds of a foundation—the names and addresses of the trustees of the fund or foundation, and the title, name or other description of the trust fund or foundation;

for any other loan—the name and address of the person or organisation that made the loan.

(a) in the case of a loan to or for the benefit of a political party, a State branch of a political party, or a political campaigner, (the loan recipient):

if the loan recipient is a body corporate—the loan recipient; or

otherwise—the agent or financial controller of the loan recipient; or

a registered political party, a political campaigner, a candidate or a member of a group receives from a corporation a gift whose amount or value is more than the disclosure threshold; and

the corporation is wound up in insolvency, or by the court on other grounds, within a year of making the gift.

(a) for a gift to or for the benefit of a registered political party or a political campaigner (the gift recipient):

if the gift recipient is a body corporate—the gift recipient; or

if the gift recipient is a registered political party that is not a body corporate—the agent of the gift recipient; or

if the gift recipient is a political campaigner that is not a body corporate—the financial controller of the gift recipient; or

for a gift to or for the benefit of a candidate or member of the group—the candidate or member, or the agent of the candidate or the group.

60 penalty units;

if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of electoral expenditure not disclosed—3 times that amount.

60 penalty units;

if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of electoral expenditure not disclosed—3 times that amount.

complies with subsection (2); and

is in an approved form.

120 penalty units;

if an amount is not disclosed under paragraph (2)(a) or subparagraph (2)(b)(ii) and there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed—3 times that amount.

set out the following:

the total amount received by, or on behalf of, the party or campaigner during the financial year, together with the details required by section 314AC;

the total amount paid by, or on behalf of, the party or campaigner during the financial year;

the total outstanding amount, as at the end of the financial year, of all debts incurred by, or on behalf of, the party or campaigner, together with the details required by section 314AE;

for political campaigners—the total amount of electoral expenditure incurred by or with the authority of the campaigner; and

include details of any discretionary benefits (however described) received by, or on behalf of, the party, branch or campaigner from the Commonwealth, a State or a Territory during the financial year; and

be complete.

a return for the financial year in which the expenditure was actually incurred that includes that expenditure; and

a separate return for the later financial year that does not include the expenditure that was taken under section 287J to have been incurred in that later financial year.

(a) the amount was received by, or on behalf of, a person or organisation that was registered under the Australian Charities and Not-for-profits Commission Act 2012; and

no part of the amount was used during the financial year by the person or organisation:

to enable the person or organisation to incur electoral expenditure, or create or communicate electoral matter; or

to reimburse the person or organisation for incurring electoral expenditure, or creating or communicating electoral matter.

60 penalty units;

if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed in accordance with subsection (1)—3 times that amount.

the entity was also a political campaigner during that year; and

a return was provided for the entity under section 314AB for that year.

60 penalty units;

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.

setting out details of the electoral expenditure incurred by or with the authority of the third party during the financial year; and

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.

the person or entity is required to provide a return for the year under section 314AEB (annual returns by third parties); and

the person or entity received a gift or gifts, at any time, that the person or entity used during the year (either wholly or partly):

to enable the person or entity to incur electoral expenditure; or

to reimburse the person or entity for incurring electoral expenditure; and

either:

the amount of at least one such gift was more than the disclosure threshold; or

the total amount of all gifts received by the person from at least one single person during the financial year was more than the disclosure threshold.

for subparagraph (1)(c)(i):

the amount of each gift covered by that subparagraph; and

the date on which the gift was made;

for subparagraph (1)(c)(ii):

the total amount of gifts made by each single person who is covered by that subparagraph; and

the date on which each of those gifts were made; and

in any case:

for a gift or gifts on behalf of the members of an unincorporated association (other than a registered industrial organisation)—the name of the association, and the names and addresses of the members of the executive committee (however described) of the association; or

for a gift or gifts purportedly made out of a trust fund, or out of the funds of a foundation—the names and addresses of the trustees of the fund or foundation, and the title, name or other description of the trust fund or foundation; or

for any other gift or gifts—the name and address of the person who made the gift or gifts.

the recovery of payments made by the Commonwealth; and

the powers of the Electoral Commission in relation to investigating compliance with this Part; and

general provisions relating to claims and returns (such as amending claims and returns, and record-keeping and publishing requirements).

(a) the amount is provided to or for the benefit of a political entity, political campaigner, third party or associated entity (the gift recipient); and

the person or entity is:

the gift recipient; or

the person or entity providing the amount; or

another person acting on behalf of the person or entity referred to in subparagraph (i) or (ii); and

either:

the amount is required to be used by or with the authority of the gift recipient for the purposes of incurring electoral expenditure, or creating or communicating electoral matter, in accordance with subsection (2); or

the amount may be used by or with the authority of the gift recipient for the purposes of incurring electoral expenditure, or creating or communicating electoral matter, in accordance with subsection (2), and has not been used for a State or Territory electoral purpose before the end of the period during which the amount is required to be disclosed under the State or Territory electoral law.

any terms set by the person or entity providing the amount explicitly require or allow the amount to be used for that purpose (whether or not those terms are enforceable); or

the person or entity providing the amount does not set terms relating to the purpose for which the amount can be used.

the debtor is a political entity, political campaigner, third party or associated entity; and

either of the following apply:

the expenditure is electoral expenditure;

the debt was incurred for the purposes of incurring electoral expenditure, or creating or communicating electoral matter.

the amount or information is required to be included in a return provided under this Part; or

the amount or information is not required to be included in a return provided under this Part.

any terms set by the person or entity providing the amount explicitly require the amount to be used only for a State or Territory electoral purpose (whether or not those terms are enforceable); or

either:

the effect of a State or Territory electoral law is to require the amount to be kept or identified separately (or to require the amount to be kept or identified separately in order to be entitled to a benefit under that law); or

the gift recipient keeps or identifies the amount separately;

the amount is kept in an account where:

the only amounts deposited into the account are amounts to be used only for a State or Territory electoral purpose; and

the only amounts paid out of the account are amounts incurred for a State or Territory electoral purpose; or

the amount is designated as an amount that must be used only for a State or Territory electoral purpose.

(a) a person is convicted of an offence under Criminal Code in relation to the giving of a return or the making of a claim under this Part; orsection 137.1 of the

a civil penalty order is made against a person in relation to a contravention of a civil penalty provision in this Part;

finding out whether:

a person to whom section 305B (gifts to political parties and political campaigners) applies or may apply; or

a prescribed person; or

the agent of a registered political party, candidate or group; or

the financial controller of a political campaigner or associated entity; or

a third party;

determining whether to give a notice under section 287S or 302H (anti-avoidance);

the agent or any officer of the political party, or the agent of the candidate or group; or

the financial controller of the political campaigner, third party or associated entity or any officer of the political campaigner, third party or associated entity; or

to attend at the proceeding under paragraph (2A)(d); or

to nominate another person in writing to attend on behalf of the agent or financial controller.

an authorised officer has reasonable grounds to believe that a person is capable of producing documents or other things, or giving evidence, relating to whether another person or an entity is, or was at a particular time, a political campaigner, third party or associated entity; and

records allowing the person to provide an accurate return or claim under this Part;

records required for the purposes of complying with Division 3A (requirements relating to donations);

any other records required for the purposes of allowing the Electoral Commissioner to determine whether the person is complying, or has complied, with this Part;

any other records required by the regulations or a determination under subsection (4).

if the record relates to a return in relation to a financial year—5 years after the end of the financial year; and

if the record relates to a return in relation to a gift—5 years after the day the gift is made; and

if the record relates to a claim—5 years after the polling day in the election to which the claim relates; and

if the records relates to compliance with Division 3A—5 years after the day the relevant gift is made.

records for the purposes paragraph (1)(d); or

requirements for records for the purposes of subsection (3).

the agent of a registered political party; or

the financial controller of a political campaigner or associated entity; or

a third party;

the person who furnished the return; or

the person who is currently registered as the agent or nominated as a financial controller; or

for a third party—any person who is a member, agent or officer (however described) of the third party who, acting in the person’s actual or apparent authority, has authority to furnish a return.

subparagraphs 293(2)(a)(i) and (ii);

paragraphs 293(2)(b), 294(2)(a) and (b) and 295(2)(a) and (b).

while a person is a candidate or member of a group in an election or by-election; or

during the period specified by legislative instrument under paragraph 305A(1A)(a).

a political campaigner (within the meaning of Part XX);

a third party (within the meaning of Part XX);

a person or entity who:

is or will be required to provide a return under section 305A or 305B for the financial year in which the time occurs; or

based on conduct in previous financial years, may be required to provide a return under section 305A or 305B for the financial year in which the time occurs;

if the authoriser has a principal office—the town or city in which the office is located; or

if the authoriser does not have a principal office, but does have premises from which the authoriser operates—the town or city in which the premises are located; or

otherwise—the town or city in which:

the authoriser lives; or

if the authoriser is an entity—the natural person who was responsible for giving effect to the authorisation lives.

if the matter forms part of any other promotional item (such as a balloon, pen, mug, tote bag or marquee, but not a sticker or fridge magnet) and contains only the name, logo or other identifying feature of the notifying entity; or

a person or entity who:

is or will be required to provide a return under section 305A or 305B of that Act for the financial year in which the time occurs; or

based on conduct in previous financial years, may be required to provide a return under section 305A or 305B of that Act for the financial year in which the time occurs;

the following obligations applied only from that commencement:

the obligation to disclose gifts to political campaigners under section 305B of that Act;

the obligation to disclose discretionary benefits under paragraphs 314AB(2)(b) and 314AEA(1)(d) of that Act;

the obligation in paragraph 314AEA(2)(b) of that Act to confirm compliance with section 302E of that Act; and

a reference in section 314AEB or 314AEC of that Act to electoral expenditure incurred or authorised by a person or entity, for the period beginning on 1 July in that financial year and ending immediately before that commencement, were a reference to expenditure covered by section 314AEB of that Act incurred or authorised by the person or entity during that period.