sec.124Expenditure returns—candidates, groups of candidates, registered political parties and associated entities

### sec.124 Expenditure returns—candidates, groups of candidates, registered political parties and associated entities This section applies if any of the following entities incur electoral expenditure in relation to an election, during the entity’s disclosure period for the election, that totals $500 or more— a candidate in the election; a group of candidates for the election, a member of the group or another person acting on behalf of the group; a registered political party that endorses a candidate in the election; an associated entity of— a registered political party that endorses a candidate in the election; or a candidate in the election; or a group of candidates for the election. A return for each amount of electoral expenditure incurred by the entity must be given to the electoral commission by— for electoral expenditure incurred by a candidate—the agent of the candidate; or for electoral expenditure incurred by or on behalf of a group of candidates—the agent of the group; or for electoral expenditure incurred by a registered political party that endorses a candidate in the election—the agent of the party; or for electoral expenditure incurred by an associated entity—the financial controller of the entity. The return must— be in the approved form; and be given to the electoral commission by the disclosure deadline for the return; and state the following— the name and business address of the person who supplied the goods or service to which the electoral expenditure relates; a description of the goods or service; the amount of the expenditure; when the expenditure was incurred; the purpose for incurring the expenditure. For this section, an amount of electoral expenditure incurred by an entity for 2 or more elections is taken to have been incurred by the entity for each of the elections. For subsection (2) (c) , a reference to electoral expenditure incurred by a registered political party that endorses a candidate in the election includes electoral expenditure that is taken to have been incurred by the party under section 123T . s 124 amd 2014 No. 44 s 86 ; 2017 No. 12 s 23 sub 2019 No. 30 s 238 amd 2020 No. 20 s 132 sub 2023 No. 8 s 41 (sec.124-ssec.1) This section applies if any of the following entities incur electoral expenditure in relation to an election, during the entity’s disclosure period for the election, that totals $500 or more— a candidate in the election; a group of candidates for the election, a member of the group or another person acting on behalf of the group; a registered political party that endorses a candidate in the election; an associated entity of— a registered political party that endorses a candidate in the election; or a candidate in the election; or a group of candidates for the election. (sec.124-ssec.2) A return for each amount of electoral expenditure incurred by the entity must be given to the electoral commission by— for electoral expenditure incurred by a candidate—the agent of the candidate; or for electoral expenditure incurred by or on behalf of a group of candidates—the agent of the group; or for electoral expenditure incurred by a registered political party that endorses a candidate in the election—the agent of the party; or for electoral expenditure incurred by an associated entity—the financial controller of the entity. (sec.124-ssec.3) The return must— be in the approved form; and be given to the electoral commission by the disclosure deadline for the return; and state the following— the name and business address of the person who supplied the goods or service to which the electoral expenditure relates; a description of the goods or service; the amount of the expenditure; when the expenditure was incurred; the purpose for incurring the expenditure. (sec.124-ssec.4) For this section, an amount of electoral expenditure incurred by an entity for 2 or more elections is taken to have been incurred by the entity for each of the elections. (sec.124-ssec.5) For subsection (2) (c) , a reference to electoral expenditure incurred by a registered political party that endorses a candidate in the election includes electoral expenditure that is taken to have been incurred by the party under section 123T . - (a) a candidate in the election; - (b) a group of candidates for the election, a member of the group or another person acting on behalf of the group; - (c) a registered political party that endorses a candidate in the election; - (d) an associated entity of— (i) a registered political party that endorses a candidate in the election; or (ii) a candidate in the election; or (iii) a group of candidates for the election. - (i) a registered political party that endorses a candidate in the election; or - (ii) a candidate in the election; or - (iii) a group of candidates for the election. - (i) a registered political party that endorses a candidate in the election; or - (ii) a candidate in the election; or - (iii) a group of candidates for the election. - (a) for electoral expenditure incurred by a candidate—the agent of the candidate; or - (b) for electoral expenditure incurred by or on behalf of a group of candidates—the agent of the group; or - (c) for electoral expenditure incurred by a registered political party that endorses a candidate in the election—the agent of the party; or - (d) for electoral expenditure incurred by an associated entity—the financial controller of the entity. - (a) be in the approved form; and - (b) be given to the electoral commission by the disclosure deadline for the return; and - (c) state the following— (i) the name and business address of the person who supplied the goods or service to which the electoral expenditure relates; (ii) a description of the goods or service; (iii) the amount of the expenditure; (iv) when the expenditure was incurred; (v) the purpose for incurring the expenditure. - (i) the name and business address of the person who supplied the goods or service to which the electoral expenditure relates; - (ii) a description of the goods or service; - (iii) the amount of the expenditure; - (iv) when the expenditure was incurred; - (v) the purpose for incurring the expenditure. - (i) the name and business address of the person who supplied the goods or service to which the electoral expenditure relates; - (ii) a description of the goods or service; - (iii) the amount of the expenditure; - (iv) when the expenditure was incurred; - (v) the purpose for incurring the expenditure.