Commonwealth Consolidated Acts

COMMONWEALTH ELECTORAL ACT 1918 - SECT 317

  (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 or claim under this Part;

  (b)   records required for the purposes of complying with Division   3A (requirements relating to donations);

  (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 under subsection   (4).

Civil penalty:   200 penalty units.

  (1A)   A person or entity (the record keeper ) must keep records in accordance with subsections   (2) and (3) for the purposes of allowing a person, court or other body to determine whether section   302CA or 314B applies in relation to the record keeper.

Example:   A statement of all transactions into and out of a federal account is an example of a record that must be kept for the purposes of this subsection.

Civil penalty:   200 penalty units.

  (2)   A record kept under subsection   (1) or (1A) must be kept for:

  (a)   if the record relates to a return in relation to a financial year--5 years after the end of the financial year; 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 a claim--5 years after the polling day in the election to which the claim relates; and

  (d)   if the record relates to compliance with Division   3A--5 years after the day the relevant gift is made; and

  (e)   if the record relates to the application of section   302CA or 314B-- 5 years after the day the relevant gift, amount or benefit is offered, sought, given, provided, received or used, or the relevant expenditure or debt is incurred.

  (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).