205Annual returns by registered parties

205 Annual returns by registered parties (1) The reporting agent of a registered party must, within 60 days after the end of each financial year, give the Commission a return in the approved form. Electoral Act 2004 115 (2) However, the return may be the audited annual accounts of the party in a form approved in writing by the Commission. (3) The return must state: (a) the amount received by or on behalf of the party during the financial year, together with the particulars required by section 210(1); and (b) the amount paid by or on behalf of the party during the financial year; and (c) the outstanding amount, at the end of the financial year, of debts incurred by or on behalf of the party, together with the particulars required by section 211(1). (4) If a political party ceases to be a registered party during a financial year, this section applies to the party in relation to the year as if a reference to the reporting agent of the party were a reference to the person who was the reporting agent of the party immediately before it ceased to be registered.