(1) A person must provide a return for a financial year in accordance with this section if:
(a) the person incurred expenditure for any of the following purposes during the year, by or with his or her own authority:
(i) the public expression of views on a political party, a candidate in an election or a member of the House of Representatives or the Senate by any means;
(ii) the public expression of views on an issue in an election by any means;
(iii) the printing, production, publication or distribution of any material (not being material referred to in subparagraph (i) or (ii)) that is required under section 328, 328A or 328B to include a name, address or place of business;
(iv) the broadcast of political matter in relation to which particulars are required to be announced under subclause 4(2) of Schedule 2 to the Broadcasting Services Act 1992 ;
(v) the carrying out of an opinion poll, or other research, relating to an election or the voting intentions of electors; and
(b) the amount of the expenditure incurred was more than $10,000; and
(c) at the time the person gave the authority the person was not:
(i) a registered political party; or
(ii) a State branch of a registered political party; or
(iii) the Commonwealth (including a Department of the Commonwealth, an Executive Agency or a Statutory Agency (within the meaning of the Public Service Act 1999 )); or
(iiia) a member of the House of Representatives or the Senate; or
(iv) a candidate in an election; or
(v) a member of a group.
Note: The dollar amount mentioned in this subsection is indexed under section 321A.
(2) The person must provide to the Electoral Commission a return for the financial year setting out details of the expenditure incurred.
(3) The return must:
(a) be provided before the end of 20 weeks after the end of the financial year; and
(b) be in the approved form.