Document ID: chunk:federal_register_of_legislation:C2018A00147:clause:1_317
Version: federal_register_of_legislation:C2018A00147
Segment Type: clause
Provision Reference: sch 1 cl 317
Character Range: 127005–128438

317  Keeping records
 (1) A person who is subject to a civil penalty provision in this Part must keep the following records in accordance with subsections (2) and (3):
 (a) records allowing the person to provide an accurate return or claim under this Part;
 (b) records required for the purposes of complying with Division 3A (requirements relating to donations);
 (c) 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;
 (d) any other records required by the regulations or a determination under subsection (4).
Civil penalty: 200 penalty units.
 (2) A record must be kept for:
 (a) if the record relates to a return in relation to a financial year—5 years after the end of the financial year; and
 (b) if the record relates to a return in relation to a gift—5 years after the day the gift is made; and
 (c) if the record relates to a claim—5 years after the polling day in the election to which the claim relates; and
 (d) if the records relates to compliance with Division 3A—5 years after the day the relevant gift is made.
 (3) A record must be kept in accordance with any other requirements determined under subsection (4).
 (4) The Electoral Commissioner may, by legislative instrument, determine:
 (a) records for the purposes paragraph (1)(d); or
 (b) requirements for records for the purposes of subsection (3).