109EReturns by referendum entities

#### 109E Returns by referendum entities (1) A person or entity (the relevant person) must provide a return in accordance with this section if the relevant person is a referendum entity at any time during a referendum expenditure period. > Note: Returns provided under this section must be published by the Electoral Commissioner on the Transparency Register (see section 320 of the Commonwealth Electoral Act 1918). Civil penalty: The higher of the following amounts: (a) 60 penalty units; (b) if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of referendum expenditure not disclosed—3 times that amount. (2) The relevant person must provide to the Electoral Commission a return: (a) setting out: (i) details of the referendum expenditure incurred by or with the authority of the relevant person during the referendum expenditure period; and (ii) the total value of gifts covered by subsection (3) that were received by the relevant person during the referendum expenditure period; and (iii) the total number of persons and entities who made gifts covered by that subsection to the relevant person during the referendum expenditure period; and (b) including a statement that the relevant person complied with section 109J during the referendum expenditure period, signed by the members, agents or officers (however described) of the relevant person who have responsibility for ensuring that the relevant person complies with this Part. > Note: For the purposes of subparagraph (a)(i), referendum expenditure is the total amount of expenditure incurred during the referendum expenditure period in relation to all referendums held on a single day (see subsection 3AAA(3)). (3) A gift is covered by this subsection if: (a) the relevant person knows that the person or entity who made the gift intends the gift to be used for the purposes of incurring referendum expenditure, or for the dominant purpose of creating or communicating referendum matter; or (b) the relevant person accepted the gift intending to use the gift for the purposes of incurring referendum expenditure, or for the dominant purpose of creating or communicating referendum matter. (4) The return must: (a) be provided before the end of 15 weeks after the voting day for the referendum to which the referendum expenditure period relates; and (b) be in the approved form; and (c) if the relevant person is also required to provide a return under section 109F—include that return. (5) Subsection 93(2) of the Regulatory Powers Act does not apply in relation to a contravention of subsection (1) of this section.