Incorrect categorisation of gifts in the party’s 2021/2022 annual return.

And

Failure to disclose gifts within the required reporting period.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

Section 236(1) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return within a stated time and fails to do so

As part of the Electoral Commissioner’s November-December 2022 compliance review, it was found that multiple gifts had been incorrectly categorised as “other receipt” in the party’s annual return. It was determined that the incorrect categorisations were a result of an administrative misunderstanding as to the definition of “receipt”. The party has since provided amendments to rectify the categorisation issues.

The review also found that seven gifts-in-kind, included in the 2021/2022 annual return, had not been disclosed in party gift returns. The gifts-in-kind had been given directly to party MLAs and had not been internally amalgamated in threshold calculations. The party has undertaken to improve its internal processes.

The review also found that one gift had been disclosed one day after the disclosure date due to an ICT technical issue.

The Commissioner considered that given the past compliance history of the Canberra Liberals, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible, the issuing of a formal warning letter was sufficient in this instance.

Failure to disclose multiple gifts after the reporting threshold was reached.

And

Failure to disclose gifts within the required reporting period.

Section 236(1) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return within a stated time and fails to do so.

As part of the Electoral Commissioner’s November-December 2022 compliance review, the ACT Greens were found to have been one day late in disclosing 36 gifts, one month late in disclosing three gifts, and failed to disclose additional gifts once the reporting threshold for donors had already been reached.

It was determined that the compliance issues were the result of unintentional administrative issues and administrative inexperience. The ACT Greens provided explanations for the late disclosure of gifts at the time of lodgement and assisted investigations during the compliance review.  It was determined that a significant number of the errors were relatively minor in nature and the party has since provided clarification and amendments to rectify these compliance issues.

The Commissioner considered that given the past compliance history of the ACT Greens, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible, the issuing of a formal warning letter was sufficient in this instance.

Incorrect categorisation and omissions of receipts of $1,000 or more in the 2021/2022 annual return.

And

Failure to disclose gifts within the required reporting period.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

Section 236(1) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return within a stated time and fails to do so.

As part of the Electoral Commissioner’s November-December 2022 compliance review, it was found that multiple gifts had been reported in the 2021/2022 annual return but had not been disclosed in the party’s gift returns. Following investigations, it was determined that a number of the gifts were related to donations for federal purposes and had been unnecessarily reported in the annual return. A number of other gifts were omitted due to unintentional administrative errors.

It was determined that the errors resulting in the late disclosure of gifts were relatively minor in nature and the party has since provided clarification and amendments to rectify these compliance issues.

The Commissioner considered that given the past compliance history of ACT Labor, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible, the issuing of a formal warning letter was sufficient in this instance.

Apparent conflicting reporting between details listed in the party’s 2020/2021 annual returns and the party’s gift reporting.

And

Apparent failure to disclose seven gift returns within the required reporting period.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, the ACT Greens were found to have incorrectly categorised five receipts as ’gifts’ rather than listing them as ‘other receipts’.  It was also determined that the errors resulting in the late disclosure of gift returns were relatively minor in nature and the party has since provided clarification and amendments to rectify these compliance issues.

The Commissioner considered that given the past compliance history of the ACT Greens, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent incorrect categorisation of 10 receipts and three omissions of receipts of $1,000 or more in the 2020/2021 annual returns.

And

Apparent failure to disclose seven gift returns within the required reporting period.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, the review found that the omission of relevant receipt details were unintentional administrative errors. It was also determined that the errors resulting in the late disclosure of gift returns were relatively minor in nature and the party has since provided clarification and amendments to rectify these compliance issues.

The Commissioner considered that given the past compliance history of ACT Labor, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to include 160 receipt particulars in the party’s 2020/2021 annual returns receipts of $1000 or more.

And

Apparent failure to disclose eight gift returns within the required reporting period.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, it was found that while the individual details of 160 receipts were not included in the annual return, the total amount for receipts was provided, some of which were not required to be detailed under the ACT funding and disclosure scheme.  The review found that the omission of relevant receipt details was an unintentional administrative error. It was also determined that the errors resulting in the late disclosure of gift returns were relatively minor in nature and the party has since provided clarification and amendments to rectify these compliance issues.

The Commissioner considered that given the past compliance history of the Canberra Liberals, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to correctly disclose the expenditure payments of $16,621.97 in the 2020/2021 annual return.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, it was found that while the Climate Change Justice Party had correctly detailed expenditure as part of the 2020 election return, the party had failed to include the relevant expenditure payments, totalling $16,622 in the corresponding 2020/2021 annual return.

The review found that as a newly registered political party, having registered just prior to the 2020 ACT election, the Climate Change Justice Party misunderstood the cross-over dual reporting requirements associated with annual and election returns.

The Commissioner considered that given the cooperation that was exhibited by the party during the compliance review process, the party has been issued a formal letter requiring the party to improve their familiarity with their disclosure obligations and to ensure they accurately adhere to reporting obligations in the future. The Commissioner considered a letter was sufficient in this instance.

Apparent failure to correctly disclose expenditure payments of $40,623 and public funding of $45,381 in the 2020/2021 annual return.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, it was found that the Belco Party (ACT) had correctly reported expenditure payments within the 2020 election return but had failed to include the corresponding amounts within the 2020/2021 annual return. The party also failed to record the receipt of public funding of $45,381 from Elections ACT in the 2020/2021 annual return.

The review found that as a newly registered political party, having registered just prior to the 2020 ACT election, the Belco Party (ACT) misunderstood the cross-over dual reporting requirements associated with annual and election returns.

The Commissioner considered that given the high level of cooperation that was exhibited by the party during the compliance review process, formal letter was sufficient in this instance.

Apparent failure to disclose total payments of $33,963.39 and incorrectly record the date for a gift of $1,300 in the 2020/2021 annual return.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s January 2022 compliance review, it was found that the Canberra Progressives had appropriately reported total payments within the 2020 election return but had failed to correctly disclose the corresponding payment amounts within the 2020/2021 annual return. An amended return was subsequently lodged by the party and received by Elections ACT on 15 March 2022.

The review found that as a newly registered political party, having registered just prior to the 2020 ACT election, the Canberra Progressives misunderstood the cross-over dual reporting requirements associated with annual and election returns.

The Commissioner considered that given the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to understand and accurately adhere to reporting obligations in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to include receipts and payments in the 2020/2021 annual return.

As part of the Electoral Commissioner’s January 2022 compliance review, it was found that the Shooters, Fishers and Farmers Party (ACT) had appropriately reported receipts and expenditure within the 2020 election return but had incorrectly lodged a nil 2020/21 annual return by failing to include receipts and payments corresponding to the relevant period. The amended return was subsequently lodged by the party and received by Elections ACT on 14 February 2022.

The review found that as a newly registered political party, having registered just prior to the 2020 ACT election, the Shooters, Fishers and Farmers Party (ACT) misunderstood the cross-over dual reporting requirements associated with annual and election returns.

The Commissioner considered that given the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to understand and accurately adhere to reporting obligations in the future, the issuing of a formal warning letter was sufficient in this instance.

Significant variations between the amounts reported in the party's initial 2019/2020 annual return and the amounts reported following the party's internal financial audit.

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s compliance review into 2019/2020 annual returns, it was found that the ACT Greens initially submitted an incomplete return as the party had not yet undergone internal financial audit procedures.

An amended return was lodged on 20 September 2021.

The party raised a number of issues related to the party’s financial reporting processes that contributed to the reporting of differing amounts:

• the need to disclose financial records prior to the formal auditing of the party’s financial statement;
• the impact of the 2020 ACT election on the timing for the party’s AGM;
• the small size of the ACT Green’s financial administrative staffing unit; and
• the finance officer’s unfamiliarity with the annual return process.

The Commissioner considered that given the ACT Green’s past compliance history, the high level of cooperation that was exhibited by the party during the compliance review process and the party’s  continuing commitment to ensuring disclosure returns are lodged as accurately as possible, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to include receipts of under $1,000 and anonymous receipts in disclosed total receipts amount.

Under Section 236(2) of the Electoral Act, a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commissioner’s compliance review into 2019/2020 annual returns, it was found that the total receipts figure recorded in the Liberal Party of Australia (A.C.T. Division) annual return was understated as the return did not include receipts of less than $1,000 or receipts that were identified as anonymous receipts.

An amended return was lodged on 24 November 2021.

The party raised a number of issues related to the party’s financial reporting processes that contributed to the reporting of differing amounts:

• regular staff turnover during 2019-2020;
• the impact of the 2020 ACT election on internal scrutiny processes; and
• the finance officer’s unfamiliarity with the annual return process.

The Commissioner considered that given the past compliance history of the Canberra Liberals, the high level of cooperation that was exhibited by the party during the compliance review process and the party grouping’s continuing commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to disclose 4 gifts  receipts each with a value of $1,000 or more within the required reporting period after 30 June in an election year.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of gift or gifts from the same person totalling $1,000 or more, and received after 30 June and before the end of election day in an election year, within 7 days of total amount reaching the $1,000 threshold.

As part of the Electoral Commissioner’s September 2020 compliance review, it was found that the Belco Party (ACT) had reported four gifts outside the prescribed reporting deadline. The review also highlighted discrepancies to the dates reported by the party and the dates the gifts actually appeared on the party’s bank records.

The Commissioner has considered that given the party’s recent registration and potential inexperience in complying with financial disclosure obligations, the personal circumstances of the party’s responsible officer at the time of the required disclosure, and the co-operation and transparency that has been exhibited by the party grouping during the compliance review process, the issuing of a formal warning letter was sufficient in this instance.

On 17 April 2018, as part of the rolling compliance review schedule, the Electoral Commissioner issued an investigation notice to the 1973 Foundation in relation to the Associated Entity's gift disclosure covering the period from 1 January 2017 to 31 March 2018 and the 2016/2017 annual return.

The 1973 Foundation did not comply with the demands of the investigation notice by failing to meet on the specified date to review the associated financial documents. Subsequently, the review took place on 19 October 2018 at which point all relevant documentation was made available for review.

The Commissioner considered that given the organisation's satisfactory past compliance review history, the lack of any financial advantage gained as a result of the non-compliance, and the organisation's assurance of future compliance, the issuing of a formal warning letter was sufficient in this instance.

Inadequate documentation during compliance review process.

The Animal Justice Party was found to have provided inadequate documentation, restricting the capacity to review party disclosure.

In reviewing the compliance issue it was apparent that the matter was the result of the departure of the party’s registered officer and the associated loss of process knowledge in maintaining relevant documentation.

Relevant documentation was subsequently provided to the Commission for review.

The Commissioner considered that given the party's relative inexperience in complying with financial disclosure requirements, and the party assurance that processes are in order for future compliance, the issuing of a formal warning letter was sufficient in this instance.

Section 205D of the Electoral Act prescribed the electoral expenditure cap for the 2016 Legislative Assembly election to be $40,000.

Section 205G(2) prohibits the exceeding of that cap.

Section 205G(3) provides that the expender is liable to pay a penalty to the Territory equal to twice the amount by which the expenditure exceeds the cap.

Trades Hall Building Limited reported electoral expenditure of $41,720.78 during the capped expenditure period (1 January 2016 through 15 October 2016).

An infringement notice was issued on 19 April 2017 stating a penalty of $3,441.56.

Payment was received on 19 May 2017.

Section 205D of the Electoral Act prescribed the electoral expenditure cap for the 2016 Legislative Assembly election to be $40,000.

Section 205G(2) prohibits the exceeding of that cap.

Section 205G(3) provides that the expender is liable to pay a penalty to the Territory equal to twice the amount by which the expenditure exceeds the cap.

The United Firefighters Union reported electoral expenditure of $40,697.40 during the capped expenditure period (1 January 2016 through 15 October 2016).

An infringement notice was issued on 19 April 2017 stating a penalty of $1,394.80.

Payment was received on 16 May 2017.

Section 205D of the Electoral Act prescribed the electoral expenditure cap for the 2016 Legislative Assembly election to be $40,000.

Section 205G(2) prohibits the exceeding of that cap.

Section 205G(3) provides that the expender is liable to pay a penalty to the Territory equal to twice the amount by which the expenditure exceeds the cap.

The Licensed Clubs Association of the ACT (ClubsACT) reported electoral expenditure of $56,190.20 during the capped expenditure period (1 January 2016 through 15 October 2016).

An infringement notice was issued on 19 April 2017 stating a penalty of $32,380.40.

Payment was received on 8 November 2017.

As part of the Electoral Commissioner's February/March 2017 compliance review, the ACT Greens were found to have provided inadequate documentation, limiting analysis of the party's disclosure returns.

In reviewing compliance issue it was apparent that the matter was the result of ICT maintenance issues with the relevant documentation subsequently provided to the Commission for review.

The Commissioner considered that given the party's satisfactory past compliance history and the high level of co-operation and transparency exhibited by the party during the compliance review process, the issuing of a formal warning letter was sufficient in this instance.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of a gift with a value of $1,000 or more within 30 days of the end of the quarter in an election year where the gift is received after polling day and before the end of the calendar year.

As part of the Electoral Commissioner's February/March 2017 compliance review, it was found that Canberra Community Voters had not disclosed two gifts, each with a value of $40,000 received from ClubsACT.

In reviewing compliance issue it was apparent that the omissions were unintentional and a result of an apparent misunderstanding of the disclosure reporting obligations.

The acting Commissioner considered that given the high level of co-operation and transparency that was exhibited by the party during the compliance review process, the party's relative inexperience in complying with financial disclosure requirements, and the party's commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

Apparent failure to disclose 9 receipts each with a value of $1,000 or more within the required reporting period after 30 June in an election year.

And

Apparent failure to disclose 2 gift receipts with a combined value of $1,000 or more within the required reporting period after 30 June in an election year.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of a gift or gifts from the same person totalling $1,000 or more and received after 30 June and before the end of polling day in an election year, within 7 days of the total amount reaching the $1,000 threshold.

As part of the Electoral Commission's September 2016 compliance review, it was found that the ACT Greens had been late in disclosing details in regard to 10 gift receipts of gifts totalling $1,000 or more.

In reviewing the compliance issues it was apparent that there were minor extenuating circumstances that led to the party failing to fully comply with the disclosure requirements.

The Commissioner considered that the issuing of a formal warning letter was sufficient in this instance.

22 February 2017

Apparent failure to disclose receipt of a gift-in-kind with a value of $1,000 or more within the required reporting period during the January/March 2016 quarter.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of a gift with a value of $1,000 or more within 30 days of the end of the January/March in an election year.

As part of the Electoral Commission's August and September 2016 compliance review, it was found that the Liberal Party of Australia (A.C.T. Division) had not disclosed a gift-in-kind received by a party MLA, in their capacity as an MLA or Minister, during 2015/2016.

It is apparent that there have been some misunderstandings regarding regular disclosure of gifts or gifts-in-kind received by MLAs and the requirement for disclosure by both the MLA and his or her respective party grouping.

While the Commissioner considered that a breach may have occurred, the issuing of a formal warning letter was sufficient in this instance.

10 January 2017

Apparent failure to disclose 2 gift-in-kind receipts each with a value of $1,000 or more within the required reporting period during the October/December 2015 quarter.

And

Apparent failure to disclose receipt of a gift-in-kind with a value of $1,000 or more within the required reporting period during the April/June 2016 quarter.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of a gift with a value of $1,000 or more within 30 days of the end of the quarter where the gift is received during a non-election year, or where the gift is received after 30 June in an election year, the gift must be disclosed within 7 days of receipt.

As part of the Electoral Commission's August and September 2016 compliance review, it was found that the Australian Labor Party (ACT Branch) had not disclosed details in regard to 3 gifts-in-kind received by two party MLAs during 2015/2016.

It is apparent that there have been some misunderstandings regarding regular disclosure of gifts or gifts-in-kind received by MLAs and the requirement for disclosure by both the MLA and his or her respective party grouping.

While the Commissioner considered that a breach may have occurred, the issuing of a formal warning letter was sufficient in this instance.

10 January 2017

Apparent failure to disclose 2 gift receipts with a combined value of $1,000 or more within the required reporting period in September 2016.

Under section 216A of the Electoral Act, prescribed financial representatives must disclose receipt of a gift or gifts from the same person totalling $1,000 or more and received after 30 June in an election year, within 7 days of the total amount reaching the $1,000 threshold.

The Liberal Democratic Party was found to have been one day late in disclosing details in regard to the 2 gifts from the same person totalling $1,000 or more.

The Commissioner considered that, while a breach may have occurred, the matter could not be considered materially significant and given the infrequent nature of the party's receipt of gifts, the issuing of a formal warning letter was sufficient in this instance.

10 January 2017

Late disclosure of 3 gift returns that reached the $1,000 reporting threshold during the April to June 2016 quarter.

Section 216A of the Electoral Act provides that, in relation to a gift totalling $1,000 or more received in the April-June quarter in an election year, a party must submit a gift return within 7 days of the end of the quarter.

During the processing of the party’s 2015-2016 annual return, the party was found to have been late in disclosing 3 gift returns. There has been an apparent misunderstanding of the disclosure reporting obligations.

The Commissioner considered that the issuing of a formal warning letter was sufficient in this instance.

23 August 2016

Significant variations between the amounts reported in the party's initial 2014/2015 annual return and the amounts reported following
the party's internal financial audit

Section 236(2) of the Electoral Act provides that a person commits an offence if he or she is required to submit a return and that return is submitted incomplete.

As part of the Electoral Commission's November 2015 compliance review, it was found that the Australian Labor Party (ACT Branch) may have initially submitted incomplete returns as the party lodged three separate and different versions of the party's 2014/2015 annual return. The party raised a number of issues related to the party's financial reporting processes that contributed to the reporting of differing amounts:

• The loss of corporate knowledge following the departure of the party's bookkeeper;
• The need to disclose financial records prior to the formal auditing of the party's financial statement; and
• Challenges associated with reconciling financial records between different accounting methods.

The Commissioner considered that given the past compliance history of ACT Labor, the high level of co-operation exhibited by the party and the party's commitment to ensuring disclosure returns are lodged as accurately as possible in the future, the issuing of a formal warning letter was sufficient in this instance.

12 May 2016

Apparent failure to correctly report $2.5 million received from the Canberra Labor Club in the 1973 Foundation’s 2013/2014 annual return.

Under section 232(2) of the Electoral Act, prescribed financial representatives of the associated entity must submit an annual return that includes details of amounts received by the associated entity from a particular person or organisation of $1,000 or more.

This substantial amount was included in the list of ‘organisations who deposited capital’ section of the return.  However, the amount was not included in the total receipts or the listing of receipts in excess of $1,000 sections of the return.

The associated entity has since provided an amended return for this omission.

No formal warning letter was issued.

12 May 2015

If so, whether such amounts should have been disclosed in gift returns and annual returns for 2012/2013 and 2013/2014.

Under section 232 of the Electoral Act, prescribed financial representatives must submit an annual return that includes details of amounts received by the party from a particular person or organisation of $1,000 or more, including gifts-in-kind.

• The party provided copies of lease documents in relation to its tenancy of 221 London Circuit;
• A high level of co-operation was exhibited by the party during the investigation into the issue; and
• The party provided sufficient evidence that they had negotiated the lease agreement as part of  a normal commercial negotiation process.

No formal warning letter was issued.

• The party grouping’s satisfactory past compliance history;
• The high level of co-operation that has been exhibited by the party grouping;
• The unintentional nature of the breach given the difficulties encountered in receiving timely notice of room hire details; and
• The restorative actions proposed to ensure that timely disclosure of room hire will occur in future.

The Canberra Liberals were granted an extension of 28 days to pay the penalty on 12/12/13. The penalty payment was received on 22/1/14.