206ZEOffences relating to return of registered promoter's election expenses

1. A registered promoter commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of election expenses under section 206ZC during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period).

2. A registered promoter is guilty of a corrupt practice who, without reasonable excuse,—

3. files a return of election expenses under section 206ZC after the late period; or
4. fails to file a return of election expenses under section 206ZC.

5. A registered promoter who files a return under section 206ZC that is false in any material particular is guilty of—

6. a corrupt practice if the registered promoter filed the return knowing it to be false in any material particular:
7. an illegal practice in any other case unless the registered promoter proves that—
   1. he or she had no intention to misstate or conceal the facts; and
   2. he or she took all reasonable steps in the circumstances to ensure that the information was accurate.

8. If the registered promoter is not an individual or a company, the registered promoter's representative who files the return in accordance with section 206ZC(3) is liable under subsections (1) and (2).

9. Subsection (3) does not limit the liability of a registered promoter under subsection (1) or (2).