South Australian Current Acts South Australian Current Acts130ZO—Returns by associated entities
(1) The financial
controller of an associated entity must, at the prescribed times, furnish to
the
Electoral Commissioner an "associated entity return", in respect of each
prescribed period, in a form approved by the Electoral Commissioner, setting
out—
(a) the
total amount received by, or on behalf of, the entity during each
prescribed period; and
(b) the
particulars prescribed by the regulations in relation to each amount of more
than $5 000 (indexed) received by, or on behalf of, the entity from a
person or organisation during each prescribed period; and
(c) the
total outstanding amount, as at the end of each prescribed period, of all
debts incurred by, or on behalf of, the entity; and
(d) if
the sum of all outstanding debts incurred by, or on behalf of, the entity to a
person or organisation during a prescribed period is more
than $5 000 (indexed), the particulars prescribed by the regulations
in relation to each such sum.
(2) Amounts received
or paid at a time when the entity was not an associated entity are not to be
counted for the purposes of subsection (1).
(3) If an entity is
not an associated entity for an entire period for which a return is required
to be furnished under subsection (1), the entity is not required to
furnish a return for that period.
(4) If any amount
required to be set out under subsection (1)(c) or (d)—
(a) was
paid to or for the benefit of one or more registered political parties; and
(b) was
paid out of funds generated from capital of the associated entity,
the associated entity return must also set out the following details about
each person who contributed to that capital after the commencement of this
section:
(c) the
name and address of the person;
(d) the
total amount of the person's contributions to that capital, up to the end of
the period to which the associated entity return relates.
(5)
Subsection (4) does not apply to contributions that have been set out in
a previous associated entity return under this section.
(6) For the purposes
of this section—
(a) each
of the
following periods is a "prescribed period" in respect of an
associated entity return:
(i)
from 30 days after polling day in a general election
until the start of the designated period for the next general election—
(A) each period from 1 January to 30 June;
and
(B) each period from 1 July to 31 December;
(ii)
from the start of the designated period for the relevant
general election until the expiration of 30 days after the relevant
polling day—
(A) the period commencing at the start of
the designated period until 30 days after the start of the
designated period; and
(B) each period of 7 days from the end of
the period referred to in subsubparagraph (A); and
(C) if the number of days from the end of
the last period referred to in subsubparagraph (B) until the expiration
of 30 days after the relevant polling day is less than 7 days—the period
commencing from the end of the last prescribed period referred to in
subsubparagraph (B) until the day falling 30 days after the relevant
polling day; and
(b) the
"prescribed times" for furnishing an associated entity return in respect of a
prescribed period are as follows:
(i)
for the prescribed periods referred to in
subsection (6)(a)(i)—within 30 days of the end of each
prescribed period;
(ii)
for the prescribed periods referred to in
subsection (6)(a)(ii)—within 5 days of the end of each prescribed
period.
(7) For the purposes
of this section, 2 or more amounts of more than $200 received by an
associated entity from the same person during a financial year are to be
treated as 1 amount received by the entity.