Document ID: chunk:federal_register_of_legislation:C2025A00016:clause:5_310c:p2
Version: federal_register_of_legislation:C2025A00016
Segment Type: clause
Provision Reference: sch 5 cl 310C (pt 2/3)
Character Range: 239250–241984

of a person or entity that is taken to have incurred an amount of electoral expenditure in a calendar year (the later calendar year) under section 287J must provide:
 (a) a return for the calendar year in which the expenditure was actually incurred that includes that expenditure; and
 (b) a separate return for the later calendar year that does not include the expenditure that was taken under section 287J to have been incurred in the later calendar year.

Financial controller of deregistered significant third party
 (5) If a significant third party is deregistered before the end of the period for providing the return as mentioned in paragraph (2)(a), subsection (1) applies to the person who was the financial controller of the significant third party immediately before that deregistration.

Exception—amounts received in personal capacity
 (6) Any return provided under this section in respect of a person who is an individual is not required to include the following:
 (a) any amounts, or the details of any discretionary benefits, received by, or on behalf of, the person in a purely personal capacity;
 (b) any amounts paid by, or on behalf of, the person for personal purposes and not solely or substantially for a purpose related to an election;
 (c) the amount, or other details, of any debt incurred by, or on behalf of, the person in a purely personal capacity.

Exception—amounts received by registered charities
 (7) This section does not apply in relation to an amount if:
 (a) the amount was received by, or on behalf of, a person or entity that was registered under the Australian Charities and Not‑for‑profits Commission Act 2012; and
 (b) no part of the amount was used during the calendar year by the person or entity:
 (i) to enable the person or entity to incur electoral expenditure, or create or communicate electoral matter; or
 (ii) to reimburse the person or entity for incurring electoral expenditure, or creating or communicating electoral matter.

Exception—information provided in another return
 (8) This section does not apply to the financial controller of an entity for a calendar year if:
 (a) the financial controller is required to provide a return under section 310D (associated entity returns) or section 310E (nominated entity returns) with respect to the entity for the year; and
 (b) the return the financial controller provides under that section:
 (i) states that the entity was also a significant third party in the year; and
 (ii) sets out the information required by this section with respect to the entity for the year.
Note: An entity that is registered as both a significant third party and an associated entity at a time is, for the purposes of this Part, to be treated at that