Incurring electoral expenditure, or fundraising any amounts for the purposes of incurring electoral expenditure, if the person or entity is required to be registered as a significant third party for a financial year
s 287F

• significant third party

Whichever is higher of:

• 200 penalty units, or
• three times the amount of electoral expenditure incurred or fundraised (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of electoral expenditure incurred or fundraised, or both)

s 287F(3)

Not applicable

Incurring electoral expenditure, or fundraising any amounts for the purposes of incurring electoral expenditure, if the entity is required to be registered as an associated entity for a financial year
s 287H

• associated entity

Whichever is higher of:

• 200 penalty units, or
• three times the amount of electoral expenditure incurred or fundraised (if the court can determine the amount, or an estimate of the amount, of electoral expenditure incurred or fundraised)

s 287H(3)

Not applicable

Failure to notify the Electoral Commissioner within 90 days if information on the Transparency Register ceases to be correct or complete
s 287P

• significant third party
• associated entity
• third party

60 penalty units

s 287P(2)

Not applicable

Failure of a member of the House of Representatives, Senator, political entity (registered political party, candidate and Senate group), significant third party or associated entity,  to take acceptable action in relation to a foreign donation
s 302D(1)

• member of the House of Representatives
• Senator
• agent of a political entity
• financial controller of a significant third party or associated entity

Whichever is higher of:

• 200 penalty units, or
• three times the amount or the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, or value of the gift)

s 302D(3)

200 penalty units

s 302D(2)

Failure of a third party to take acceptable action in relation to a foreign donation
s 302E(1)

• third party

Whichever is higher of:

• 100 penalty units, or
• three times the amount of the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gift)

s 302E(4)

50 penalty units

s 302E(3)

Failure to take acceptable action in relation to a foreign donation provided for the purpose of incurring electoral expenditure (offence by gift recipient)
s 302F(1)

• member of the House of Representatives
• Senator
• agent of a political entity
• financial controller of a significant third party
• financial controller of an associated entity
• third party

Whichever is the higher:

• 100 penalty units - for contravention of s 302F(1) by a third party, or
• 200 penalty units - for contravention of s 302F(1) by a person or entity other than a third party, or
• three times the amount of the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gift)

s 302F(5)

For contravention of s 302F(1) by a third party:

• 50 penalty units

s 302F(3)

For contravention of s 302F(1) by a person or entity other than a third party:

• 100 penalty units

s 302F(3)

Failure to take acceptable action in relation to a foreign donation provided for the purpose of incurring electoral expenditure (offence by foreign donor)
s 302F(2)

• donor

Whichever is higher of:

• 200 penalty units, or
• three times the amount of the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gift)

s 302F(5)

For contravention of s 302F(2):

• 100 penalty units

s 302F(3)

Knowingly providing a false affirmation or information that a donor is not a foreign donor
s 302G(1)

• donor

Whichever is higher of:

• 200 penalty units, or
• three times the amount of the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gift)

s 302G(4)

100 penalty units

s 302G(2)

Contravening an anti-avoidance notice relating to sections 302D, 302E or 302F
s 302H

• any person or entity

Whichever is higher:

• 200 penalty units, or
• three times the amount of the value of the gift (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gift)

s 302H(5)

200 penalty units

s 302H(3)

Contravening an anti-avoidance notice relating to section 314AJ
s 314AK

• any person or entity

Whichever is higher:

• 200 penalty units, or
• three times the amount (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount) that was not prohibited as a result of the scheme or part of the scheme

s 314AK(3)

Not applicable

Failure to provide a return disclosing gifts received
s 304(2)

• candidate (including members of a group who were candidates) or the candidate’s agent

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the gifts not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gifts not disclosed)

s 304(2)

Not applicable

Failure to provide a return disclosing gifts received
s 304(3)

• agent of a group whose members were candidates, or, if no agent, the candidate whose name appears first on the ballot paper

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the gifts not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gifts not disclosed)

s 304(3)

Not applicable

Failure to provide a return disclosing gifts to any candidate or member of a group valued at more than the disclosure threshold
s 305A

• donor who is not a political entity or an associated entity

Whichever is higher:

• 60 penalty units, or
• three times the amount of the value of the gifts not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gifts not disclosed)

s 305A(2)

Not applicable

Failure to provide a return disclosing gifts to a political party or significant third party totalling more than the disclosure threshold in a financial year
s 305B

• donor who is not a political entity or an associated entity

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the gifts not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gifts not disclosed)

s 305B(1)

Not applicable

Failure to provide a return disclosing gifts to a member of the House of Representatives or Senator totalling more than the disclosure threshold in a financial year that were made for federal purposes
s 306

• donor who is not a political entity or an associated entity

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the gifts not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the value of the gifts not disclosed)

s 306(1)

Not applicable

Failure to provide a return disclosing the amount of electoral expenditure for an election
s 309(2)

• candidate (but not a candidate who was the member of a group) or the candidate’s agent

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the electoral expenditure not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the electoral expenditure not disclosed)

s 309(2)

Not applicable

Failure to provide a return disclosing the amount of electoral expenditure for an election
s 309(3)

• agent of a group whose members were candidates, or if no agent, the candidate whose name appears first on the ballot paper

Whichever is higher of:

• 60 penalty units, or
• three times the amount of the value of the electoral expenditure not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of the electoral expenditure not disclosed)

s 309(3)

Not applicable

Failure to provide an annual return for a registered political party and a significant third party
s 314AB(1)

• agent of a registered political party
• financial controller of a significant third party

Whichever is higher of:

• 120 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed)

s 314AB(1)

Not applicable

Failure to provide an annual return for the previous financial year when registered
s 314AB(3A)

• financial controller of a significant third party

Whichever is higher of:

• 120 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed)

s 314AB(3A)

Not applicable

Failure to provide an annual return for an associated entity
s 314AEA(1)

• financial controller of an associated entity

Whichever is higher of:

• 60 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed)

s 314AEA(1)

Not applicable

Failure to provide an annual return for the previous financial year when registered
s 314AEA(2)

• financial controller of an associated entity

Whichever is higher of:

• 60 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed)

s 314AEA(2)

Not applicable

Failure to provide an annual return for a third party
s 314AEB

• third party

Whichever is higher of:

• 60 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed)

s 314AEB(1)

Not applicable

Failure to
provide an annual
return for a member of the House of Representatives
or Senator that has received one or more gifts for a federal purpose
s 314AED

• member of the House of Representatives
• Senator

Whichever is higher of:

• 60 penalty units, or
• three times the value of the amount not disclosed (if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, of gifts not disclosed)

s 314AED(1)

Not applicable

Incurring electoral expenditure, or fundraising amounts for the purposes of incurring electoral expenditure, of $1,000 or more in a financial year
s 314AJ

• foreign campaigner

Whichever is higher of:

• 200 penalty units, or
• three times the amount of electoral expenditure incurred or fundraised in contravention of the section (if the court can determine the amount, or an estimate of the amount, of electoral expenditure incurred or fundraised)

s 314AJ(1)

Not applicable

Failure to comply with a notice relating to a compliance review or investigation
s 314AN(13)

• Any person

Civil liability provision:

60 penalty units.

s 314AN(16)

Fault based offence: Imprisonment for 6 months or 30 penalty units, or both.

s 314AN(14)

Strict liability offence:

10 penalty units.

s 314AN(15)

Failure to keep records
s 317

• Any person subject to a civil penalty provision under Part XX

• 200 penalty units

s 317(1)

• 200 penalty units

s 317(1A)

Not applicable