Electoral (Political Finance) Regulations 1996 (WA)

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Western Australia

Electoral Act 1907

Electoral (Political Finance) Regulations 1996

Western Australia

Electoral (Political Finance) Regulations 1996 Contents

Western Australia

Electoral Act 1907

Electoral (Political Finance) Regulations 1996

Part 1 – Preliminary1.Citation

These regulations may be cited as the Electoral (Political Finance) Regulations 1996.

2.Commencement

These regulations come into operation on —

(a)
the day on which section 4 of the Electoral Amendment (Political Finance) Act 1992 comes into operation; or
(b)
the day on which they are published in the Gazette,

whichever is the later day.

[Part 2 (s. 3) deleted: SL 2024/124 r. 4.]

Part 3 – Verification of information4.Verification of information in returns

(1A)
The responsible person for a political entity that is required to lodge a notice under section 175MA of the Act must lodge a declaration with the notice that the relevant records required to be kept under Part 4 —
- (a)
  have been kept; and
- (b)
  are available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $3 000.

(1)
The information in a return lodged under section 175N or 175SA of the Act must be verified by the agent of the political party lodging with the return a declaration that the relevant records required to be kept under regulation 5(1) (or under an alternative system of accounting approved under regulation 11) have been kept and will be made available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $3 000.

(2)
The information in a return lodged under section 175NA of the Act must be verified by the financial controller of the associated entity lodging with the return a declaration that the records required to be kept under regulation 5(1) (or under an alternative system of accounting approved under regulation 12) have been kept and will be made available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $3 000.

(3)
The information in a return lodged under section 175O, 175P, 175SB or 175SC of the Act must be verified by the agent of the candidate or group lodging with the return a declaration that the relevant records required to be kept under regulation 15 have been kept and will be made available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $1 500.

(4)
The information in a return lodged under section 175Q(1) of the Act must be verified by the agent of the third‑party campaigner lodging the return lodging with the return a declaration that the records required to be kept under regulation 22 have been kept and will be made available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $1 500.

(5)
The information in a return lodged under section 175SD of the Act must be verified by the agent of the third‑party campaigner lodging the return lodging with the return a declaration that the records required to be kept under regulation 28 have been kept and will be made available for inspection upon request by the Electoral Commissioner.

Penalty for this subregulation: a fine of $1 500.

[Regulation 4 amended: SL 2024/124 r. 5.]

Part 4 – Recording of political contributions, income and electoral expenditure

[Heading amended: SL 2024/124 r. 6.]

Division 1 – Records of political parties and associated entities5.Recording requirements

(1)
Subject to regulations 11 and 12, a political party or associated entity must keep or cause to be kept —
- (a)
  a receipt book;
- (b)
  an acknowledgment book; and
- (c)
  bank and financial institution statements,

in accordance with the requirements set out in regulations 6 to 8 and 10.

Penalty for this subregulation: a fine of $3 000.

[(2)
deleted]
(3)
The records required to be kept under subregulation (1) are referred to in this Division as “the records”.

[Regulation 5 amended: SL 2024/124 r. 7.]

6.Maintenance of the records

[(1)
deleted]
(2)
The records have to be kept either in book or loose‑leaf form or in a system of cards.
(3)
On or before 30 November in each year the political party or associated entity has to ensure that provision is made for the binding of all loose leaves of the records for the financial year ending on 30 June in that year.

[Regulation 6 amended: SL 2024/124 r. 8.]

7.Receipt book for money

(1A)
This regulation applies to money received by a political party or associated entity.
(1)
The receipt book has to contain forms of receipt in duplicate and each copy has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the receipt;
- (b)
  the amount of money received by the political party or associated entity;
- (c)
  the form (for example: cash, cheque, electronic transfer, postal order etc.) in which the money was received;
- (d)
  the name and address of the person, body or organization by whom or on whose behalf the amount is paid; and
- (e)
  the purpose of the payment.
(2)
When —
- (a)
  a political contribution of money; or
- (b)
  an annual subscription; or
- (c)
  an amount of money, being the proceeds of fundraising ventures or functions; or
- (d)
  an amount of money, being the proceeds of the sale of a political contribution made to the political party or associated entity; or
- (e)
  any other money,

is received by the political party or associated entity, the agent has to issue or cause to be issued from the receipt book a receipt for the amount received.

(3)
The particulars referred to in subregulation (1) have to be entered on each receipt in permanent ink or indelible pencil and the receipt has to be signed by a person authorised by the political party or associated entity.
(4)
A carbon impression of the receipt has to be made on the duplicate form, which has to be retained by the political party or associated entity.
(5)
A receipt has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(6)
The political party or associated entity has to retain or cause to be retained in the receipt book the original form of a cancelled receipt and the copy.

[Regulation 7 amended: SL 2024/124 r. 9.]

8.Acknowledgment book for political contribution (other than money) or services

(1A)
This regulation applies to a political contribution (other than money), including an interest in property, received by a political party or associated entity.
(1)
The acknowledgment book has to contain forms of acknowledgment in duplicate and each copy has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the acknowledgment; and
- (b)
  the value of any political contribution made to the political party or associated entity; and
- (c)
  a description of the political contribution; and
- (d)
  the name and address of the person, body or organization by whom or which or on whose behalf the political contribution is made; and
- (e)
  the purpose for which the political contribution is made.
(2)
When a political contribution is received by the political party or associated entity it has to issue or cause to be issued from the acknowledgment book an acknowledgment of the political contribution.
(3)
The particulars referred to in subregulation (1) have to be entered on each acknowledgment in permanent ink or indelible pencil and the acknowledgment has to be signed by a person authorised by the political party or associated entity.
(4)
A carbon impression of the acknowledgment has to be made on the duplicate form, which has to be retained by the political party or associated entity.
(5)
An acknowledgment has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(6)
The political party or associated entity has to retain or cause to be retained in the acknowledgment book the original form of a cancelled acknowledgment and the copy.
[(7)
deleted]

[Regulation 8 amended: SL 2024/124 r. 10.]

[9. Deleted: SL 2024/124 r. 11.]

10.Bank and financial institution statements

The bank and financial institution statements are to be statements, obtained on a regular periodic basis, of the account or accounts —

(a)
into which political contributions made to, or income of, the political party or associated entity have been deposited; and
(b)
in the case of a political party, from which electoral expenditure has been incurred by or with the authority of the party.

[Regulation 10 amended: SL 2024/124 r. 12.]

11.Alternative system of accounts for political party

(1)
Despite regulation 5(1), the agent of a political party may apply to the Electoral Commissioner for approval for the party to keep or cause to be kept a system of accounting records other than those described in regulations 6 to 8 that accurately record and explain the transactions in respect of which the party agent is to lodge returns under sections 175N and 175SA of the Act.
(2)
An application under subregulation (1) has to be accompanied by a statement of an auditor indicating that, in the auditor’s opinion, the information to be included in a return under section 175N or 175SA of the Act is ascertainable from the system of accounting records proposed to be kept by the political party.
(3)
The Electoral Commissioner may, either unconditionally or subject to such conditions as he or she thinks proper to impose at the time of giving the approval, approve an application under subregulation (1) if he or she is satisfied as to the matters mentioned in subregulations (1) and (2), and may, for any reason, and upon giving at least one month’s notice, cancel any such approval.
(4)
While an approval under this regulation is in force, the political party must keep or cause to be kept a system of accounting records that complies with the terms of the application and any condition subject to which the approval was given.

Penalty for this subregulation: a fine of $3 000.

(5)
In the event of an inconsistency between the terms of an application for approval under this regulation and any condition subject to which the approval was given, the condition prevails to the extent of the inconsistency.
(6)
While an approval under this regulation is in force, regulations 5 to 8 do not, except to the extent (if any) that the approval otherwise provides, apply to or in respect of the political party to which the approval relates.

[Regulation 11 amended: SL 2024/124 r. 13.]

12.Alternative system of accounts for associated entity

(1)
Despite regulation 5(1), the financial controller of an associated entity may apply to the Electoral Commissioner for approval for the entity to keep or cause to be kept a system of accounting records other than those described in regulations 6 to 8 that accurately record and explain the transactions in respect of which the financial controller is to lodge returns under section 175NA of the Act.
(2)
An application under subregulation (1) has to be accompanied by a statement of an auditor indicating that, in his or her opinion, the information to be included in a return under section 175NA of the Act is ascertainable from the system of accounting records proposed to be kept by the associated entity.
(3)
The Electoral Commissioner may, either unconditionally or subject to such conditions as he or she thinks proper to impose at the time of giving the approval, approve an application under subregulation (1) if he or she is satisfied as to the matters mentioned in subregulations (1) and (2), and may, for any reason, and upon giving at least one month’s notice, cancel any such approval.
(4)
While an approval under this regulation is in force, the associated entity must keep or cause to be kept a system of accounting records that complies with the terms of the application and any condition subject to which the approval was given.

Penalty: $3 000.

(5)
In the event of an inconsistency between the terms of an application for approval under this regulation and any condition subject to which the approval was given, the condition prevails to the extent of the inconsistency.
(6)
While an approval under this regulation is in force, regulations 5 to 8 do not, except to the extent (if any) that the approval otherwise provides, apply to or in respect of the associated entity to which the approval relates.

13.Records to be retained

(1)
A political party or associated entity must retain —
- (a)
  each book forming part of the records for a period of 6 years after the recording of the last entry in that book;
- (b)
  a printed copy of the information recorded in an accounting system kept under regulation 11 or 12 for a period of 6 years after the recording of the last entry in that system.

Penalty: $3 000.

(2)
A political party or associated entity must retain each bank or financial institution statement referred to in regulation 10 for a period of 6 years after its receipt.

Penalty: $3 000.

14.Agent or financial controller to ensure compliance

If this Division imposes a duty or requirement on a political party or associated entity, the agent of the party or financial controller of the entity, as the case may be, is responsible for ensuring that the duty or requirement is performed or complied with.

Division 2 – Records of a candidate or group15.Recording requirements

(1)
An agent of a candidate or group must keep or cause to be kept in respect of a disclosure period under section 175O or 175P, as the case may be, of the Act —
- (a)
  a receipt book;
- (b)
  an acknowledgment book; and
- (c)
  bank and financial institution statements,

in accordance with the requirements set out in regulations 16, 17 and 19.

Penalty for this subregulation: a fine of $1 500.

(2)
In this Division a reference to a gift to a candidate is a reference to a gift referred to in section 175O(3) of the Act.
[(3)
deleted]

[Regulation 15 amended: SL 2024/124 r. 14.]

16.Receipt book for money

(1A)
This regulation applies to money received by a candidate or group.
(1)
The receipt book must contain forms of receipt in duplicate and each form has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the receipt; and
- (b)
  the amount of money received by the candidate or group; and
- (c)
  the form (for example: cash, cheque, electronic transfer, postal order etc.) in which the money was received; and
- (d)
  the name and address of the person, body or organization by whom or which or on whose behalf the amount is paid; and
- (e)
  the purpose of the payment.
(2)
When —
- (a)
  a gift of money; or
- (b)
  an amount of money, being the proceeds of the sale of a gift made to the candidate or group,

is received by the candidate or group, the agent of the candidate or group has to issue or cause to be issued from the receipt book a receipt for the amount received.

(3)
The particulars referred to in subregulation (1) have to be entered on each receipt in permanent ink or indelible pencil and the receipt has to be signed by a person authorised by the agent.
(4)
An entry under subregulation (2)(b) has to contain a cross‑reference to the entry in the acknowledgment book that relates to the gift in question.
(5)
Carbon impressions of the receipt have to be made on the duplicate form, which has to be retained by the agent for the agent’s records.
(6)
A receipt has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(7)
The agent has to retain or cause to be retained in the receipt book the original form of a cancelled receipt and the copy.

[Regulation 16 amended: SL 2024/124 r. 15.]

17.Acknowledgment book for gift (other than money) or services

(1A)
This regulation applies to a gift (other than money), including an interest in property, received by a candidate or group.
(1)
The acknowledgment book must contain forms of acknowledgment in duplicate and each copy has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the acknowledgment; and
- (b)
  the value of any gift made to the candidate or group; and
- (c)
  a description of the gift; and
- (d)
  the name and address of the person, body or organization by whom or which or on whose behalf the gift is made; and
- (e)
  the purpose for which the gift is made.
(2)
When a gift is received by the candidate or group, the agent of the candidate or group has to issue or cause to be issued from the acknowledgment book an acknowledgment of the gift.
(3)
The particulars referred to in subregulation (1) have to be entered on each acknowledgment in permanent ink or indelible pencil and the acknowledgment has to be signed by a person authorised by the agent.
(4)
Carbon impressions of the acknowledgment have to be made on the duplicate form which has to be retained by the agent for the agent’s records.
(5)
An acknowledgment has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(6)
The agent has to retain or cause to be retained in the acknowledgment book the original form of a cancelled acknowledgment and the copy.
[(7)
deleted]

[Regulation 17 amended: SL 2024/124 r. 16.]

[18. Deleted: SL 2024/124 r. 17.]

19.Bank and financial institution statements

The bank and financial institution statements are to be statements, obtained on a regular periodic basis, of the account or accounts —

(a)
into which gifts to the candidate or group have been deposited; and
(b)
from which electoral expenditure has been incurred by or with the authority of the candidate or the persons included in the group.

20.Electoral Commissioner may modify requirements

(1)
The Electoral Commissioner may, by notice published in the Gazette, modify the operation of regulations 16 and 17 to facilitate the use of computerized accounting systems.
(2)
If a notice under subregulation (1) applies to a candidate or group, a reference in regulation 15 to the requirements set out in any of regulations 16 and 17 is to be read as a reference to those requirements as modified by the notice.
(3)
A notice under subregulation (1) applies, according to its terms, to —
- (a)
  a candidate;
- (b)
  a group;
- (c)
  a class of candidates;
- (d)
  a class of groups;
- (e)
  candidates generally;
- (f)
  groups generally; or
- (g)
  candidates and groups generally.

[Regulation 20 amended: SL 2024/124 r. 18.]

21.Records of a candidate or group to be retained

(1)
The agent of a candidate or group must retain —
- (a)
  each book forming part of the records referred to in regulation 15 for a period of 6 years after the recording of the last entry in that book;
- (b)
  a printed copy of the information recorded in an accounting system kept under regulation 20 for a period of 6 years after the recording of the last entry in that system.

Penalty: $1 500.

(2)
The agent of a candidate or group must retain each bank or financial institution statement referred to in regulation 19 for a period of 6 years after its receipt.

Penalty: $1 500.

Division 3 – Records of third‑party campaigners who incur expenditure for political purposes

[Heading amended: SL 2024/124 r. 19.]

22.Recording requirements for third‑party campaigners to whom Act s. 175Q applies

(1)
A third‑party campaigner who must lodge a return under section 175Q(1) of the Act must keep or cause to be kept in respect of a disclosure period under that section —
- (a)
  a receipt book;
- (b)
  an acknowledgment book; and
- (c)
  bank and financial institution statements,

in accordance with the requirements set out in regulations 23 to 25.

Penalty for this subregulation: a fine of $1 500.

(2)
In this Division a reference to a gift to a third‑party campaigner is a reference to a gift referred to in section 175Q(2)(a) of the Act.

[Regulation 22 amended: SL 2024/124 r. 20.]

23.Receipt book for money

(1A)
This regulation applies to money received by a third‑party campaigner.
(1)
The receipt book has to be in a form approved by the Electoral Commissioner and has to contain forms of receipt in duplicate and each form has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the receipt;
- (b)
  the amount of money received by the third‑party campaigner;
- (c)
  the form (for example: cash, cheque, electronic transfer, postal order etc.) in which the money was received;
- (d)
  the name and address of the person, body or organization by whom or which or on whose behalf the amount is paid; and
- (e)
  the purpose of the payment.
(2)
If a third‑party campaigner receives a gift of money or an amount of money arising from the proceeds of the sale of a gift made to the third‑party campaigner, the third‑party campaigner must issue, or cause to be issued, a receipt from the third‑party campaigner’s receipt book for the amount received.
(3)
The particulars referred to in subregulation (1) have to be entered on each receipt in permanent ink or indelible pencil and the receipt has to be signed by the third‑party campaigner or a person authorised by the third‑party campaigner.
(4)
A receipt issued under subregulation (2) in relation to an amount of money arising from the proceeds of the sale of a gift made to the third‑party campaigner must contain a cross‑reference to the entry in the acknowledgment book that relates to the gift in question.
(5)
Carbon impressions of the receipt have to be made on the duplicate form, which has to be retained by the third‑party campaigner for the third‑party campaigner’s records.
(6)
A receipt has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(7)
The third‑party campaigner has to retain or cause to be retained in the receipt book the original form of a cancelled receipt and the copy.

[Regulation 23 amended: SL 2024/124 r. 21.]

24.Acknowledgment book for gift (other than money) or services

(1A)
This regulation applies to a gift (other than money), including an interest in property, received by a third‑party campaigner.
(1)
The acknowledgment book has to be in a form approved by the Electoral Commissioner and has to contain forms of acknowledgment in duplicate and each copy has to be machine numbered serially and provision has to be made for the entry on each form of —
- (a)
  the date of the acknowledgment; and
- (b)
  the value of any gift made to the third‑party campaigner; and
- (c)
  a description of the gift; and
- (d)
  the name and address of the person, body or organization by whom or which or on whose behalf the gift is made; and
- (e)
  the purpose for which the gift is made.
(2)
When a gift is received by the third‑party campaigner, the third‑party campaigner has to issue or cause to be issued from the acknowledgment book an acknowledgment of the gift.
(3)
The particulars referred to in subregulation (1) have to be entered on each acknowledgment in permanent ink or indelible pencil and the acknowledgment has to be signed by the third‑party campaigner or a person authorised by the third‑party campaigner.
(4)
Carbon impressions of the acknowledgment have to be made on the duplicate form which has to be retained by the third‑party campaigner for the third‑party campaigner’s records.
(5)
An acknowledgment has to be cancelled by writing the word “cancelled” across the face of the original and the copy of the form.
(6)
The third‑party campaigner has to retain or cause to be retained in the acknowledgment book the original form of a cancelled acknowledgment and the copy.
[(7)
deleted]

[Regulation 24 amended: SL 2024/124 r. 22.]

25.Bank and financial institution statements

The bank and financial institution statements are to be statements obtained, on a regular periodic basis, of the account or accounts into which gifts to the third‑party campaigner have been deposited.

[Regulation 25 amended: SL 2024/124 r. 23.]

26.Electoral Commissioner may modify requirements

(1)
The Electoral Commissioner may, by notice published in the Gazette, modify the operation of regulations 23 and 24 to facilitate the use of computerized accounting systems.
(2)
If a notice under subregulation (1) applies to a third‑party campaigner, a reference in regulation 22 to the requirements set out in regulation 23 or 24 is to be read as a reference to those requirements as modified by the notice.
(3)
A notice under subregulation (1) applies, according to its terms, to —
- (a)
  a third‑party campaigner; or
- (b)
  a class of third‑party campaigners; or
- (c)
  third‑party campaigners generally.

[Regulation 26 amended: SL 2024/124 r. 24.]

27.Records to be retained

(1)
A third‑party campaigner who has lodged a return under section 175Q(1) of the Act must retain —
- (a)
  each book forming part of the records referred to in regulation 22 for a period of 6 years following the recording of the last entry in that book; and
- (b)
  a printed copy of the information recorded in an accounting system kept under regulation 26 for a period of 6 years after the recording of the last entry in that system.

Penalty for this subregulation: a fine of $1 500.

(2)
A third‑party campaigner who has lodged a return under section 175Q(1) must retain each bank or financial institution statement referred to in regulation 25 for a period of 6 years after its receipt.

Penalty for this subregulation: a fine of $1 500.

[Regulation 27 amended: SL 2024/124 r. 25.]

Division 4 – Records of third‑party campaigners to whom Act s. 175SD applies

[Heading amended: SL 2024/124 r. 26.]

28.Recording requirements for third‑party campaigners to whom Act s. 175SD applies

A third‑party campaigner who must lodge a return under section 175SD of the Act must keep or cause to be kept in respect of the election concerned bank and financial institution statements in accordance with the requirements set out in regulation 30.

Penalty: a fine of $1 500.

[Regulation 28 inserted: SL 2024/124 r. 27.]

[29. Deleted: SL 2024/124 r. 28.]

30.Bank and financial institution statements

The bank and financial institution statements are to be statements obtained, on a regular periodic basis, of the account or accounts from which electoral expenditure has been incurred by or with the authority of the third‑party campaigner.

[Regulation 30 amended: SL 2024/124 r. 29.]

[31. Deleted: SL 2024/124 r. 30.]

32.Bank and financial statements to be retained

A third‑party campaigner who lodges a return under section 175SD of the Act must retain each bank or financial institution statement referred to in regulation 30 for a period of 6 years after its receipt.

Penalty: a fine of $1 500.

[Regulation 32 inserted: SL 2024/124 r. 31.]

Part 5 – Transitional provisions for Electoral Amendment (Finance and Other Matters) Act 2023

[Heading inserted: SL 2024/124 r. 32.]

33.Annual returns to be lodged under Act s. 175N and 175NA after 1 July 2024 for 2024 financial year (Act s. 234)

(1)
In this regulation —

2024 financial year means the financial year ending on 30 June 2024;

unamended, in relation to a provision of the Act, means the provision of the Act as in force immediately before 1 July 2024.

(2)
This regulation applies if a person received a political contribution or income in the 2024 financial year for which a return is required under sections 175N and 175NA of the Act as in force on 1 July 2024.
(3)
Despite the amendments made to the Act by the Electoral Amendment (Finance and Other Matters) Act 2023 —
- (a)
  unamended sections 175N and 175NA of the Act apply to the person in relation to the 2024 financial year; and
- (b)
  unamended Part VI of the Act otherwise applies to a return the person is required to lodge under unamended sections 175N and 175NA of the Act for the 2024 financial year.

[Regulation 33 inserted: SL 2024/124 r. 32.]

34.Annual returns for State campaign accounts need not be lodged for 2024 financial year (Act s. 234)

Section 175LQ of the Act does not apply in relation to the financial year ending on 30 June 2024.

[Regulation 34 inserted: SL 2024/124 r. 32.]

Notes

This is a compilation of the Electoral (Political Finance) Regulations 1996 and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.

Compilation table

Citation	Published	Commencement
Electoral (Political Finance) Regulations 1996	8 Nov 1996 p. 6279‑98	9 Nov 1996 (see r. 2(a) and Gazette 8 Nov 1996 p. 6265)
Reprint 1: The Electoral (Political Finance) Regulations 1996 as at 7 May 2004
Electoral Amendment Regulations (Finance and Other Matters) Regulations 2024 Pt. 2	SL 2024/124 26 Jun 2024	1 Jul 2024 (see r. 2(b))

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)

2024 financial year................................................................................................... 33(1)

unamended................................................................................................................. 33(1)

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