314AEBAnnual returns relating to political expenditure

#### 314AEB Annual returns relating to political expenditure (1) A person must provide a return for a financial year in accordance with this section if: (a) the person incurred expenditure for any of the following purposes during the year, by or with his or her own authority: (i) the public expression of views on a political party, a candidate in an election or a member of the House of Representatives or the Senate by any means; (ii) the public expression of views on an issue in an election by any means; (iii) the printing, production, publication or distribution of any material (not being material referred to in subparagraph (i) or (ii)) that is required under section 328 or 328A to include a name, address or place of business; (iv) the broadcast of political matter in relation to which particulars are required to be announced under subclause 4(2) of Schedule 2 to the Broadcasting Services Act 1992; (v) the carrying out of an opinion poll, or other research, relating to an election or the voting intentions of electors; and (b) the amount of the expenditure incurred was more than $10,000; and (c) at the time the person gave the authority the person was not: (i) a registered political party; or (ii) a State branch of a registered political party; or (iii) the Commonwealth (including a Department of the Commonwealth, an Executive Agency or a Statutory Agency (within the meaning of the Public Service Act 1999)); or (iiia) a member of the House of Representatives or the Senate; or (iv) a candidate in an election; or (v) a member of a group. > Note: The dollar amount mentioned in this subsection is indexed under section 321A. (2) The person must provide to the Electoral Commission a return for the financial year setting out details of the expenditure incurred. (3) The return must: (a) be provided before the end of 20 weeks after the end of the financial year; and (b) be in the approved form.