Document ID: chunk:federal_register_of_legislation:C2025A00016:clause:5_310f
Version: federal_register_of_legislation:C2025A00016
Segment Type: clause
Provision Reference: sch 5 cl 310F
Character Range: 248258–250845

310F  Third party returns
 (1) A person or entity who is a third party at any time during a calendar year must provide the Electoral Commission a return for the 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 (1) 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.
 (2) The return must:
 (a) be provided to the Electoral Commission within 8 weeks of the end of the calendar year; and
 (b) be in the approved form.

Content of return
 (3) The return must set out the following information:
 (a) the total amount of gifts made for a federal purpose that were received by the person or entity during the calendar year, together with the details required by section 310K;
 (b) the total electoral expenditure incurred by the person or entity during the calendar year, together with the details required by section 310M.
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: To avoid doubt, a registered charity under the Australian Charities and Not‑for‑profits Commission Act 2012 does not need to report amounts that were not received, paid, or incurred for a federal purpose.

Details of federal administrative accounts
 (3A) The return must set out details of any federal administrative accounts kept in relation to the person or entity at any time in the calendar year.

Exception—information provided in another return
 (4) This section does not apply to a person or entity for a calendar year if:
 (a) the financial controller of the person or entity is required to provide a return under section 310C (significant third party returns), section 310D (associated entity returns) or section 310E (nominated entity returns) with respect to the person or entity (as applicable) for the year; and
 (b) the return the financial controller provides under that section:
 (i) states that the person or entity was also a third party in the year; and
 (ii) sets out the information required by this section with respect to the person or entity for the year.

No continuing contraventions
 (5) Subsection 93(2) of the Regulatory Powers Act does not apply in relation to a contravention of subsection (1) of this section.

Subdivision C—Disclosure obligations for new significant third parties and associated entities