211Outstanding amounts

211 Outstanding amounts (1) If, at the end of a financial year, the sum of all debts within the meaning of section 205(3)(c) that are owed by a registered party to a particular person or organisation is $1 500 or more, the return by the party under section 205 for the year must state the sum and include the defined particulars. (2) If an entity is an associated entity at the end of a financial year and at the end of the year the sum of all debts within the meaning of section 208(2)(c) that are owed by the entity to a particular person or organisation is $1 500 or more, the return by the entity under section 208 for the financial year must state the sum and include the defined particulars.