Offences relating to annual financial statements

1 A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 if the party secretary, without reasonable excuse, provides the Electoral Commission with annual financial statements for the party during the late period. 2 A party secretary is guilty of a corrupt practice if the party secretary, without reasonable excuse,— a provides the Electoral Commission with annual financial statements for the party after the late period; or b fails to provide the Electoral Commission with annual financial statements for the party. 3 In this section, late period , in relation to providing annual financial statements, means the period commencing on the day after the date on which the statements are required to be provided to the Electoral Commission and ending on the day that is 15 working days later. Section 210J : inserted , on 1 January 2023 , by section 29 of the Electoral Amendment Act 2022 (2022 No 80).