52Commission may audit donation declarations

52 Commission may audit donation declarations

(1)  The Commission may audit a donation declaration, or an amended donation declaration, other than a donation declaration lodged by a significant political donor.

(2)  A person who is or was a registered party, Member, candidate, associated entity or third-party campaigner must assist the Commission to audit a donation declaration by –

(a) giving the Commission full and free access at all reasonable times to all accounts and documents, relating directly or indirectly to any matter required to be disclosed under this Part, of –

(i) the person required under this Part to make a disclosure of a reportable political donation in the donation declaration; and

(ii) the registered party, Member, candidate, associated entity or third-party campaigner (as the case requires); and

(b) giving the Commission all information and explanations that the Commission reasonably requests in respect of any matter required to be set out in the donation declaration.

Penalty:  Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.

(3)  The Commission may appoint an auditor to audit, on the Commission’s behalf, donation declarations and amended donation declarations.

(4)  For the purposes of subsection (3) , the auditor has and may exercise the same functions as the Commission has under this section in relation to an audit of a donation declaration or an amended donation declaration.

(5)  An audit under this section is to be conducted in the manner, if any, prescribed in the regulations.