Document ID: chunk:federal_register_of_legislation:C2025A00016:clause:5_310h:p1
Version: federal_register_of_legislation:C2025A00016
Segment Type: clause
Provision Reference: sch 5 cl 310H (pt 1/2)
Character Range: 253332–256053

310H  New associated entity returns
 (1) This section applies if:
 (a) an entity is registered as an associated entity at any time during a calendar year; and
 (b) the entity was neither registered, nor required to be registered, as an associated entity at any time in the previous calendar year.
Note: All nominated entities are required to be registered as associated entities: see paragraphs 287H(1)(b) and 287MB(1)(c).
 (2) The financial controller of the entity must provide to the Electoral Commission a return for the previous calendar year in accordance with this section.
Civil penalty:
The higher of the following:
 (a) 120 penalty units;
 (b) if an amount is not disclosed in accordance with subsection (4) and there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed—3 times that amount.

Timing of return etc.
 (3) A return under this section must:
 (a) be provided to the Electoral Commission within 30 days beginning on the day the entity is registered as an associated entity; and
 (b) be in the approved form.

Content of return
 (4) The return must set out the following information:
 (a) the total amount received by or on behalf of the entity during the previous calendar year, together with the details (if any) required by section 310J;
 (b) the total amount of gifts made for a federal purpose that were received by the entity during the previous calendar year, together with the details required by section 310K;
 (c) the total amount paid by or on behalf of the entity during the previous calendar year, together with the details (if any) required by section 310L;
 (d) the total electoral expenditure incurred by the entity during the previous calendar year, together with the details required by section 310M;
 (e) the total outstanding amount, as at the end of the previous calendar year, of all debts incurred by or on behalf of the entity, together with the details (if any) required by section 310N;
 (f) details of any discretionary benefits received by or on behalf of the entity from the Commonwealth during the previous calendar year;
 (g) if subsection (5) applies in relation to any information—a statement to that effect.
Note 1: For the meaning of federal purpose, see subsection 287(1).
Note 2: See Division 4 (disclosure of donations) for additional disclosure obligations in relation to certain gifts.
Note 3: A return must be provided even if no amounts were received, paid or incurred (see section 309).

Exception—information provided in a previous return
 (5) Despite subsection (4), the return is not required to set out information mentioned in any of paragraphs (4)(a) to (f) that has already been set out in a return