109UKeeping records

#### 109U Keeping records (1) A person who is subject to a civil penalty provision in this Part must keep the following records in accordance with subsections (2) and (3): (a) records allowing the person to provide an accurate return under section 109E, 109F or 109G; (b) records required for the purposes of complying with section 109J (about gifts from foreign donors); (c) any other records required for the purposes of allowing the Electoral Commissioner to determine whether the person is complying, or has complied, with this Part; (d) any other records required by the regulations or a determination made under subsection (4) of this section. Civil penalty: 200 penalty units. (2) A record kept under subsection (1) must be kept for: (a) if the record relates to a return in relation to referendum expenditure—5 years after the voting day for the referendum; and (b) if the record relates to a return in relation to a gift—5 years after the day the gift is made; and (c) if the record relates to compliance with Division 3—5 years after the day the relevant gift is made. (3) The record must be kept in accordance with any other requirements determined under subsection (4). (4) The Electoral Commissioner may, by legislative instrument, determine: (a) records for the purposes of paragraph (1)(d); or (b) requirements for records for the purposes of subsection (3).