Financial Disclosure Guide for Associated Entities

Contents

• Introduction
  • The Guide
• Annual disclosure
  • Responsibility for lodging returns
  • The financial disclosure obligation under the Act
  • eReturns portal and where return forms can be accessed
  • Reporting period
  • Due date for lodging returns
  • Penalties
• Information to be disclosed in the associated entity disclosure return
  • Part 1a: Other business names
  • Part 1b: Related bodies corporate
  • Part 1c: Are you a union?
  • Part 2a: Total receipts for financial year 1 July 2015 to 30 June 2016
  • Part 2b: Amount calculated to be the value of gifts-in-kind
  • Part 3: Amounts of more than $13 000 received in financial year 1 July 2015 to 30 June 2016
  • Part 4: Total payments for financial year 1 July 2015 to 30 June 2016
  • Part 5: Total debts as at 30 June 2016
  • Part 6: Debts of more than $13 000 as at 30 June 2016
  • Part 7: Capital Contributions
• Important Disclosure Information
  • Receipts and debts from a representative or a person acting on behalf of a principal
  • Record of loan terms and conditions
  • Unlawful gifts
  • Third Party Return of Political Expenditure
• Incomplete returns
• Amending returns
• Administration
  • Date for public inspection of annual returns
  • Record keeping
  • Retention of records
• Compliance reviews
• Offences
• Appendix 1: Glossary of terms
• Appendix 2: Disclosure Legislative Reference Guide
• Appendix 3: Penalties relating to the Commonwealth disclosure scheme
• Appendix 4: eReturns