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Australian Electoral Commission
| Offence | Section of the Act | Maximum penalty |
|---|---|---|
| Failure to lodge a return by the due date | 315(1) | Up to $5 000 for agent of political party Up to $1 000 in any other case |
| Lodging an incomplete return | 315(2) | Up to $1 000 |
| Failure to retain records for three years | 315(2)(b) and 317 | Up to $1 000 |
| Including false and misleading information in a return | 315(3) and 315(4) | Up to $10 000 for agent of political party Up to $5 000 any other person |
| Knowingly providing false or misleading information for inclusion in a return | 315(6A) and (7) | $1 000 |
| A person convicted of having failed to lodge a return, who continues not to lodge the return | 315(8) | Up to $100 per day for each day the return is outstanding. The penalty accrues from the day following the day of the initial conviction. |
| Failure to comply with a notice relating to a compliance review or investigation | 316(5) and (5A) | $1 000 |
| Providing false or misleading information during a compliance review or investigation | 316(6) | $1 000 or imprisonment for 6 months, or both |
