Document ID: chunk:federal_register_of_legislation:C2018A00147:clause:1_139
Version: federal_register_of_legislation:C2018A00147
Segment Type: clause
Provision Reference: sch 1 cl 139
Character Range: 137382–138059

139  Section 110A (paragraphs (c) and (d) of the definition of disclosure entity)
Repeal the paragraphs, substitute:
 (c) a person or entity who:
 (i) 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
 (ii) 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;
  except if the return is provided because of electoral expenditure incurred solely for the purposes of carrying out an opinion poll, or other research, relating to an election or the voting intentions of electors;