(1) If an entity is an
associated entity at any time during a financial year the financial controller
of that entity shall, by 30 November next following the end of that financial
year, lodge a return with the Electoral Commissioner in an approved form
setting out details of all gifts and income received by the entity during that
financial year.
(2) Gifts and income
received by the entity at a time when it was not an associated entity or
before the commencement of section 4 of the Electoral Amendment (Political
Finance) Act 1992 do not have to be included in the return.
(3) Subsections (3),
(4) and (5) of section 175N apply to and in relation to returns under this
section as if any reference in those subsections to —
(a) a
political party, were a reference to an associated entity;
(b) the
agent of a political party, were a reference to the financial controller of an
associated entity;
(c)
section 314AB of the Commonwealth Electoral Act 1918 , were a reference to
section 314AEA of that Act.
[Section 175NA inserted: No. 75 of 1992 s. 4 (as
amended: No. 43 of 1996 s. 26).]