(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 ¹ 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 ¾

(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 by No. 75 of 1992 s. 4 (as amended by No. 43 of 1996 s. 26).]