130ZP—Returns by third parties
(1) The agent of a
third party must, at the prescribed times, furnish to
the Electoral Commissioner
a "third party 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 third party 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 third party 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 third party; and
(d) if
the sum of all outstanding debts incurred by, or on behalf of, the third party
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) For the purposes
of this section—
(a) each
of the
following periods is a "prescribed period" in respect of a third party return:
(i)
if no previous third party return has been furnished to
the Electoral Commissioner under this Part—the period commencing on the
day on which this Part first applied to the third party until 30 June or
31 December (whichever is the earlier);
(ii)
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;
(iii)
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 a third party return in respect of a
prescribed period are as follows:
(i)
for the prescribed periods referred to in
subsection (2)(a)(i) and (ii)—within 30 days of the end of each
prescribed period; and
(ii)
for the prescribed periods referred to in
subsection (2)(a)(iii)—within 5 days of the end of each prescribed
period.
(3) For the purposes
of this section, 2 or more amounts of more than $200 received by a
third party from the same person during a financial year are to be treated as
1 amount received by the third party.
(4) A third party is
not required to furnish a return under this section in respect of a
prescribed period if the third party furnished an associated entity return
under section 130ZO in respect of the prescribed period.