Page title

Intro

 

This document gives an overview of the disclosure requirements of elected members and designated employees known as a “relevant person” to disclose personal information in two types of returns; primary and annual.

Returns must be completed by a relevant person who is defined under section 5.74 of the Local Government Act 1995 (the Act) as a person who is a council member or a designated employee which includes:

  • mayors;
  • presidents; and
  • council members who are appointed to local governments, or a designated employee including:
    • the CEO;
    • employees with delegated powers and duties under Part 5, Division 4 of the Act;
    • employees who are members of committees comprising elected members and employees; and
    • other employees as nominated by the local government.

Members of committees who are not elected members or employees of the local government are not required to complete returns.

A primary return is a snapshot of personal information as it exists upon his/her start date and must be lodged within three months of the start date.

An annual return retrospectively discloses any changes to the information previously disclosed in the primary return or new interests accumulated for the period since completing the primary return or last annual return and must be lodged no later than 31 August in any year.

The start date for an elected member is the day on which he or she made their declaration.

The start date for a designated employee is the day on which they became a designated employee.

Those persons required to disclose information in returns should be aware at all times of the link between the disclosure of information in a return and the possible need to disclose an interest when dealing with a matter at a meeting.

When are returns to be lodged?

Primary return [s5.75]

Elected members and designated employees must lodge with the CEO a primary return in the prescribed form within three months of the start day. CEOs must lodge their primary returns with the mayor or president within the same time period.

Elected members are not required to complete a further primary return if they have lodged a primary return within the previous 12 months.

For example, an elected member elected at an extraordinary election less than 12 months before the October elections, if re-elected at those October elections, would not have to lodge a primary return after the October election as a return had been lodged within the past 12 months.

Similarly, elected members and designated employees are not required to complete a primary return if they have ceased to be an elected member or designated employee within three months of the start day. Therefore, if an elected member or designated employee resigns or otherwise loses his or her position within three months of the start day, no return is necessary.

Annual return [s5.76]

Changes that have occurred to the status of information disclosed in a previous return and any new interests obtained during the return period must be disclosed in the annual return. This would include interests that may have been bought and sold during the return period.

The return period is the time between lodging the current annual return and the previous annual or primary return. If the last return you lodged was an annual return, the return period is the 12 month period ending on 30 June in the year you are lodging the annual return.

If the last return you lodged was a primary return then the return period relevant to that return constitutes your “start day”. The primary return is only meant to cover that one day which for elected members is the day on which you made your declaration of office referred to in section 2.29 of the Act and for employees it is the day you are appointed to a designated employee position as defined under section 5.74 of the Act.

The completion and lodgement of a primary return for your start day together with your annual return that is meant to cover the period from the day after your start day to 30 June in that year completes your obligations in respect to disclosing your interests in returns for that return period in accordance with the Act. The primary return is to be lodged within three months after the start day and the annual return is to be lodged by 31 August in that year.

After lodgement of the initial annual return, elected members and designated employees must lodge with the CEO an annual return in the prescribed form by 31 August of each subsequent year. CEOs must lodge their annual returns with the mayor or president.

A suggested procedure and time line for lodgement of an Annual Return is described on the following page (refer Figure 1).

Figure 1: Section 5.75 and 5.76 of the Local Government Act 1995 Annual (financial interest) Returns.

A workflow diagram on the Annual (financial interest) Returns

What information is to be disclosed in returns?

The information you must disclose in returns relates to you personally. You do not have to disclose any information relating to your spouse, children or any other person.

The value, amount or extent of any asset, income, debt or disposition does not have to be disclosed. The only exception is the requirement to disclose the actual value of any gift or contribution to travel that you receive (sections 5.82 and 5.83 of the Act).

Example

If you have shares in a company you are required to disclose the fact that you own those shares but not the value or amount of the shares (for example your disclosure might read ‘shares in XYZ Company’).

Where a reference is made to a disclosure concerning any income, it includes but is not limited to any income received from rental properties, employers, partnerships and interest accrued from corporate shares even income derived from outside of Western Australia

It is important that you complete each question on both the primary and annual returns. If you have no interests to disclose under a question, indicate on the return that the question is not applicable or was answered in a previous return. Failure to complete a question can lead to claims of non-disclosure that have to be investigated.

Real property [s5.79]

Real property refers to land or things attached to land such as a house, shed or jetty for instance. An interest includes but is not limited to a financial interest, a right or power of attorney for someone who is elderly or if you hold shares in the property. You do not have to disclose your interest in real property if you are the executor of a deceased estate or a trustee as part of your occupation or by way of security for a debt.

You are required to disclose in both the primary return and annual return the address or the particulars of title of each parcel of real property in which you had an interest and the nature of that interest.

For example, under ‘Address’ on the return you might write ‘15 Disclosure Rd, Belmont’. Under ‘Nature of Interest’ you might write ‘owner’ ‘joint owner’ or ‘lessee’.

Real property – Section 5.79 of the Act

  • Addresses: 15 Disclosure Road Belmont
  • Nature of Interest: Owner, joint owner or lessee

A post office box number would not be adequate since the purpose is to identify the actual land or property. Only property located in your local government district or the neighbouring local government district with which your local government has a common boundary must be disclosed. For example: If you lived in Gosnells and also owned or had an interest in property in Armadale.

It should be noted that for those council members who are also members of a Regional Local Government Council the requirement to disclose an interest in real property will expand to include an interest in any property that is located in the district of a local government which is a member council of the Regional Local Government together with any adjoining local government districts.

For example, if the Regional Local Government membership is made of four local governments in the region the Council member of one of those member local governments who has an interest in real property in any of the other four member local government’s districts or adjoining local government districts will need to disclose that property in their Annual and Primary Returns.

A map of an utline of some southern local government areas with an arrow pointing to Armadale.

In the case of the primary return, the interests in real property to be disclosed are those existing on the start day. In the case of an annual return, the interests to be disclosed are those that existed at any time during the return period eg, details of a property brought and sold during the return period with the period that the property was owned would have to be disclosed in an annual return.

Source of income [s5.80]

In a primary return you must disclose each source from which you reasonably expect to receive income during the period from the day after your start day to the next 30 June.

In an annual return you must disclose each source from which income was received any time during the return period (usually previous 12 months) as described under “When are returns to be lodged” section of this guideline on page 2.

You are not required to disclose in either return the source of any income if the amount of the income received or likely to be received did not (or is not expected to) exceed $500.

Disclosure of the source of income relating to your occupation is to include a description of your occupation and the name and address of your employer (for example public servant, Department of Local Government, Sport and Cultural Industries, Gordon Stephenson House, 140 William Street, Perth, WA 6000).

If you are the holder of an office, you must give a description of the office (for example Executive Chairman of the ABC Group).

If you have entered into a partnership, disclosure should include the name (if any) under which the partnership is conducted (for example Partner in Maritime Building Supplies, 5 Ocean Rd, Fremantle, WA 6160).

Income from a source that must be disclosed is income within the meaning of the Commonwealth Income Tax Assessment Act 1936 ie income you would disclose in an income tax return.

Income does not include fees, reimbursement of expenses or allowances paid to you by the local government.

For the source of income received or likely to be received from a trust, you must disclose the name and address of the settlor and the trustee of the trust. In relation to any other income you must disclose a description sufficient to identify the person from whom, or the circumstances in which, the income was received or is likely to be received.

A settlor is the person with the responsibility for the settlement of the property under the terms of the Trust. The address to be disclosed in relation to a person other than a corporation is the last residential or business address that you know of for the person.

In relation to a corporation, the address of the registered office or principal place of business of the corporation in the State should be disclosed. Where there is no such office or place the address of the principal office or place of business of the corporation where it is incorporated should be recorded.

Example of income sources – Section 5.80 of the Act (a)

(a) income from an occupation

  • Description of the occupation: Executive Chairman of ABC Group
  • Name and address of employer: 10 Gauge Road Fremantle WA 6160
  • Description of office held: Chairman of the Board
  • Name of the partnership: Not Applicable

You are not required to disclose in a return any information that you have disclosed in a previous return. Therefore, information you include in your primary return does not have to be repeated in the subsequent annual return unless there are changes in your circumstances. In the event that income has been received from the same sources for the return period 2010, the following disclosure need only be made:

Example of income disclosure for 2009 – Section 5.80 of the Act

(a) income from an occupation

  • Description of the occupation: Real estate agent
  • Name and address of employer: Messrs Black & Co 10 Main Street Tinsel Town
  • Description of office held: none
  • Name of the partnership: none

(b) income from a trust

  • Name of trust: Jones Family Trust
  • Name and address of employer: John Jones 11 Main Street Tinsel Town
  • Name and address of trustee: Thomas Smith 12 Main Street Tinsel Town

(c) sources of other income

  • Identity of persons: Bank of Australia, Tinsel Town Branch, deposit.
  • Describe circumstances: Income from deposit.

Example of same Income Disclosure for 2010 (the following year) – Section 5.80 of the Act

(d) income from an occupation

  • Description of the occupation: See annual return for 2009
  • Name and address of employer: none
  • Description of office held: none
  • Name of the partnership: none

e) income from a trust

  • Name of trust: See annual return for 2009
  • Name and address of settlor: none
  • Name and address of trustee: none

(f) sources of other income

  • Identity of persons: Bank of Australia deposit – see annual return for 2009
  • Describe circumstances: See annual return for 2009

Trusts [s5.81]

You must disclose in your primary return and annual return the name and address of the settlor and the trustee:

  • of any trust in which you hold a beneficial interest; or
  • of any discretionary trust of which you are a trustee or object, other than a trust disclosed as a source of income.

A discretionary trust is a trust under which the trustee has a discretion in respect of the objects or purposes of the trust.

In the case of a primary return, disclosure is required for those trust interests existing on the start day. In the case of an annual return, the interests to be disclosed are those that existed at any time during the return period.

Trusts – Section 5.81 of the Act

Trusts in which the relevant person holds a beneficial interest

  • Name of trust: The ABC Trust
  • Name and address of settlor: John Trustworthy 10 Black Street West Perth WA 6005
  • Name and address of trustee: William Truscott 21 White Street Nedlands WA 6009

Gifts [s5.82]

You are to disclose in an annual return a description and value of any gifts you received at any time during the return period and the name and address of the person who made each gift to you.

Gifts need not be disclosed in an annual return if the value does not exceed $200 unless:

  • the contribution was one of two or more contributions made by one person at any time during the return period; and
  • the sum of those two or more contributions exceeded the prescribed sum.

Other categories of gifts which are not relevant to annual financial interest returns include “notifiable” gifts and “prohibited” gifts. These gifts are subject to different criteria and are to be disclosed in a Register of Gifts in accordance with the Local Government (Rules of Conduct) Regulations 2007.

A notifiable gift in relation to an elected member means a gift worth between $50 and $300. A gift that is one of two or more gifts given by the same person within six months and the total worth is between $50 and $300.

A prohibited gift in relation to an elected member means a gift worth $300 or more. A gift that is one of two or more gifts given by the same person within six months and the total worth is $300 or more.

Gifts from relatives, statutory authorities, government instrumentality or non-profit associations for professional training need not be disclosed.

A relative is defined by the Act to be your parents, grandparents, brothers, sisters, uncles, aunts, nephews, nieces, lineal descendants of you or your spouse, your spouse or the spouse of any relative as defined.

It does not matter whether the relationship is traced through, or to, a person whose parents were not married at the time of the person’s birth or subsequently, or whether the relationship is a natural relationship (real parents) or a relationship established by a written law (adopted parents).

The value of a gift comprising property, other than money or the conferral of a financial benefit, is to be treated as being an amount equal to the value of the property or the financial benefit at the time the gift was made.

A gift is defined as any disposition of property, or the conferral of any other financial benefit, made by one person in favour of another.

Property or other financial benefits received by will (whether with or without an instrument in writing) is not considered a gift for the purposes of disclosure in a return. A gift does not include any financial or other contribution to travel.

Gifts – Section 5.82 of the Act

  • Description of gift: 2x Tickets to Mondo Concert
  • Value of gift: $450
  • Name and address of giver: John Generous 5 Market St Midland WA 6936

State and Federal Election gifts

A council member who is also a candidate in a State or Federal election must disclose any gifts in his or her annual return if the gift is received in the course of running the State or Federal election campaign where the gift meets the relevant criteria including the definition of “gift” in section 5.82(4) of the Act.

The Act requires a council member to disclose information, in the form of an annual return, which complies with the requirements of Subdivision 2 of Division 6 of the Act. Neither the Act, nor any relevant regulations made under it, have a provision that suggests that a gift received by a council member need not be declared in an annual return if the gift is received in the context of, or for the purpose of, running a campaign for a State or Federal election.

Council election gifts

The Local Government (Elections) Regulations 1997 provide for the disclosure of electoral gifts in an electoral gifts register. It should be noted that any gifts disclosed under the electoral gift requirements are not to be disclosed in the annual return.

Electoral gifts valued at less than $200 need not be disclosed. However, if a gift is one of two or more gifts made by one person during the return period, and the sum of those gifts exceeds $200, you must disclose the name and address of the person who made those gifts and a description of them, together with the actual value of such a gift.

Contributions to travel [s5.83]

You are to disclose in an annual return the name and address of each person who made any financial or other contribution to any travel undertaken by you, together with the actual value of the contribution at any time during the return period. The value of a travel contribution includes accommodation incidental to the journey.

If the contribution was other than financial, the contribution is treated as being an amount equal to the value of the contribution at the time it was made.

Contributions from Commonwealth Government, State Government or local government funds, from a relative or contributions made in the ordinary course of your occupation which were not related to your duties as a elected member or employee need not be disclosed.

Additionally, contributions made by a political party of which you are a member (where the travel was undertaken for the purpose of party political activity or to enable you to represent the party) need not be disclosed. Political party means a body or organisation, whether incorporated or unincorporated, having as one of its objects or activities the promotion of the election to the Commonwealth or State Parliament of a candidate or candidates endorsed by it or by a body or organisation of which it forms part.

Other contributions need not be disclosed if the value does not exceed $200 unless:

  • the contribution was one of two or more contributions made by one person at any time during the return period; and
  • the sum of those two or more contributions exceeded the prescribed sum.

Example of contributions to travel – Section 5.83 of the Act

  • Description of contribution: 2x Return Airline Tickets to Melbourne
  • Value of contribution: $525
  • Name and address of contributor: Leonard Money 12 Blue St East Perth WA 6004

Interests and positions in corporations [s5.84]

You are to disclose in a primary return and in an annual return the name of each corporation of which you are or were a member or in which you otherwise had an interest or held any position (whether remunerated or not). In the case of a primary return, the interests disclosed are those you held on the start day. In the case of an annual return, you must disclose any interests that you held at any time during the return period.

You must also disclose:

  • the nature of the interest; or
  • the description of the position held; and
  • the corporation’s address and a description of its principal business (except where the company is listed for quotation on a stock market in Australia).

An interest in a corporation means a relevant interest in any shares or debentures, any unit in any such shares or debentures and any prescribed interest (currently none are prescribed in regulations) made available by a corporation. A relevant interest exists where a person has entered into an agreement, has a right or has an option with respect to an issued share.

Corporation means any body corporate, whether formed or incorporated within or outside the State, including any ‘company’, ‘foreign company’ or ‘recognised company’ (as those terms are defined in the Corporations Law) but does not include:

  • a body corporate that is incorporated within Australia or an external Territory and is a public authority or an instrumentality or agency of the Crown;
  • a corporation sole (being a body having perpetual succession constituted in a single person);
  • a society or foreign society registered under the AFIC (Western Australia) Code and authorised to operate as a credit union;
  • a society registered under the Co-operative and Provident Societies Act 1903 (such societies would be cooperative businesses established in rural towns); or
  • an association, society, institution or body incorporated under the Associations Incorporation Act 1987 (such organisations are formed for religious, cultural, sporting, political or other purposes and must not have the intent of securing a financial profit for the members).

Share income from self managed superannuation funds is not required to be disclosed where the fund is managed by a financial advisor or fund manger and you are not privy to the information concerning the investments.

Example of interests and positions in corporations Section 5.84 of the Act – position held

  • Name and address of corporation: XYZ Corporation 20 Brown St Perth WA 6000
  • Nature of interest/position held: Executive Director
  • Principal business (if required): Mining Exploration

Section 5.84 of the Act – nature of interest (shares not quoted on prescribed financial market in Australia)

  • Name and address of corporation: XYZ Corporation 20 Brown St Perth WA 6000
  • Nature of interest/position held: 5000 ShareS
  • Principal business (if required): Mining Exploration

Debts [s.85]

You must disclose in a primary return and an annual return the name and address of each person or organisation to whom you are liable to pay any debt arising from the loan of money or the supply of goods or services.

In the case of a primary return, you must disclose the debts you held on the start day.

In the case of an annual return, you must disclose the debts you held at any time during the return period. This applies whether or not the amount to be paid, or any part of it, was due and payable on the start day or at any time during the return period.

There is no requirement for you to disclose in a return a liability to pay a debt if the amount to be paid did not exceed $500 on the start day or at any time during the return period.

However, you must disclose the relevant details for each debt that was one of two or more debts which you were liable to pay to one person on the start day (or at any time during the return period) and the sum of the amounts to be paid exceeded $500.

You need not disclose debts if they are to be paid to a relative or arise from a loan you were liable to pay to a bank, building society, credit union or other person (whose ordinary business includes the lending of money) and the loan was made in the ordinary course of the lender’s business. Such debts would include housing loans, business loans and overdrafts with banks, building societies and credit unions.

In the case of debts arising from the supply of goods or services, the debts need not be disclosed if the goods or services were supplied in the period of 18 months immediately preceding the start day or were supplied during the return period.

Examples of such debts would be:

  • money owing on credit or store cards;
  • outstanding accounts for telephone etc; or
  • the amount owed to a plumber who has undertaken work for you on your home.

Similarly debts arising from the supply of goods or services that were supplied in the ordinary course of your occupation (which is not related to your duties as a elected member or employee) need not be disclosed. Examples of such debts would be a tradesman or farmer who receives goods from a supplier and is given time to pay

Example of Debts – Section 5.85 of the Act

  • Name of lender/creditor: JB Enterprise
  • Address of lender/creditors: 10 Loan Court South Perth WA 6151

Dispositions of property [s5.86]

Disposition of real property means any conveyance, transfer, assignment, settlement, payment or other alienation of real property, and includes:

  • the creation of a trust in respect of real property;
  • the grant or creation of any lease, mortgage, charge, easement, licence, power, partnership or interest in respect of real property;
  • the release, discharge, surrender, forfeiture or abandonment, at law or in equity, of any debt, contract, chose in action or any other interest in respect of real property;
  • the exercise by a person of a general power of appointment over real property in favour of any other person; and
  • any transaction entered into by any person with intent thereby to diminish, directly or indirectly, the value of his or her own real property and to increase the value of the property of any other person.

You are to disclose in an annual return particulars of any dispositions of real property which occurred during the return period and by which you retained (either wholly or in part) the use and benefit of the property or the right to reacquire the property at a later time.

Additionally in an annual return you must disclose particulars of each disposal of real property in which you had an interest by any person other than yourself under arrangements made by you and by which disposal you obtained, either wholly or in part, the use and benefit of the property.

Disclosures need only be made for property located in the district or in an adjoining district.

Example of disposition of property – Section 5.86 of the Act

(a) Section 5.86(1)

  • Address of property: 50 Terrace Rd Kiara WA 6054
  • Manner of disposition: Sale by private treaty
  • Date of disposition: 28 February 2010
  • Nature of interest retained: none

Section 5.86(2)

  • Address of property: 10 Logan Court Kulin WA 6365
  • Person by whom property disposed: Donald Johnson Johnson’s Real Estate
  • Person to whom property disposed: John Owens
  • Manner of disposition: By public auction
  • Date of disposition: 15 March 2010
  • Nature of interest obtained:  50% Share Tenant in common

Discretionary disclosures generally [s5.87]

You may disclose in any return any direct or indirect benefits, advantages or liabilities (whether financial or not) which are not required to be disclosed under the Act.

You might choose to do this if you believe that a conflict exists or might appear to exist between your private interests and your duty as a elected member (or a designated employee) or for any other reason.

Example of discretionary disclosures – Section 5.87 of the Act

  • $400 Debt to John Smith of 120 Green St Bayswater WA 6943 as loan for carpet cleaner

Do returns need to be acknowledged by a receipt? [s5.77]

The Act requires that the CEO, mayor or president on receipt of a return, give the person submitting the return written acknowledgment of having received the return.

It is important that you ensure that you receive a written acknowledgment as the penalties for failing to submit a return are severe.

A sample acknowledgement letter for both a Primary and Annual Return are provided in Attachment A of this guideline.

Do returns need to be kept in a register? [s5.88]

The CEO is to keep all primary and annual returns lodged in the Register of Financial Interests. Returns lodged shall be in the form of Forms 2 and 3 as prescribed in the Local Government (Administration) Regulations 1996.

As soon as is practicable after a person ceases to be a person who is required to lodge a return, the CEO is to remove from the register all returns relating to that person.

Returns lodged and removed from the register are to be kept by the CEO for a period of at least five years after the person who lodged the return ceased to be an elected member or designated employee.

Is the financial interest register available for inspection? [s5.94]

Any person can attend the office of a local government during office hours and free of charge inspect the register of financial interests. A person inspecting the register may request a copy of any information in the register and the local government is to ensure that copies are made available. A charge can be made for the copies, provided it does not exceed the cost of providing the copies.

Returns removed from the register will not be available for public inspection under this section of the Act.

What are the penalties for failing to comply?

Failure to lodge a return [s5.75, s5.76]

Failure to lodge a primary return within three months of the start day or an annual return by 31 August in any year carries a maximum penalty of $10,000 or imprisonment for two years.

Failure to disclose information in a return [s5.78]

Failure to comply with the requirements for disclosing information in a primary or annual return carries a maximum penalty of $10,000 or imprisonment for two years.

Reporting any breaches of financial interest [section 28 Corruption and Crime Commission Act 2003]

The CEO as the principal officer of a local government has the legal duty and responsibility to report any breaches under Part 5, Division 6 of the Act in accordance with section 28 of the Corruption and Crime Commission Act 2003.

There are circumstances where relevant persons do not complete their returns within the period. This may occur in circumstances such as extended medical leave, long service leave or maternity leave.

In the event of failure to comply nevertheless the relevant return should be completed as soon as possible and a note included in the register detailing reasons for late lodgement. Reports of non-compliance to relevant regulatory authorities should also include the reasons for late lodgement. This will assist in determining if any other action is needed.

Offence to give false or misleading information [s5.89]

Providing information in written form in a primary or annual return that the person knows to be false or misleading in a material particular or likely to deceive in a material way carries a maximum penalty of $10,000 or imprisonment for two years.

Is it an offence to publish information in certain cases? [s5.90]

A person must not publish any:

  • information derived from a register of financial interests unless that information constitutes a fair or accurate report or summary of information contained in the register and is published in good faith; or
  • comment on the facts set forth in a register of financial interests unless that comment is fair and published in good faith.

The maximum penalty for such an offence is $5,000 or imprisonment for one year.

The meaning of “publish” is to be taken from the Criminal Code, which defines publishing, in the case of spoken words, as the speaking of those words in the presence and hearing of any person other than the one being spoken about.

For written text, “publishing” is:

  • the exhibiting of that text in public;
  • causing it to be read or seen;
  • showing or delivering it; or
  • causing it to be shown or delivered with a view to its being read or seen by any person other than the one to which the text refers.

Concluding remarks

The disclosures required in returns are not onerous and much of the information disclosed will be available on other public documents.

The penalties are severe for non-disclosure and false disclosure.

Persons required to complete returns are encouraged to consider closely what must be disclosed and check to make sure that the information disclosed is correct.

However, there are no penalties for over disclosure.

Guidance on how returns are to be completed should be provided to council members and staff in addition to the forms. In the case of designated employees, this should also include an explanation of why a return is required.

For new staff members who are required to complete returns, this information should be incorporated into their induction process

The onus is on you to complete the required return and submit it by the due date. There is no requirement for the CEO or any other person to remind you. However, be aware that the CEO does have a legal responsibility to report anyone who fails to submit a return by the due date. A suggested process for follow up of returns is outlined in attachments B and C.

For your protection ensure that when you lodge your return you obtain written confirmation of the lodgement in the form of a receipt

Attachment A

Sample Acknowledgment Letter – Annual Return

Dear Elected Member/Designated Employee

In accordance with section 5.77 of the Local Government Act 1995, I wish to acknowledge receipt of your Annual Return for the period: ___RETURN PERIOD___.

The return was received on ___RECEIPT DATE___. Section 5.76 of the Act requires that you submit an Annual Return prior to August 31 of each year.

The return will be placed in the Financial Interests Register in accordance with section 5.88 of the Act. This register is available for public inspection.

Yours sincerely

Chief Executive Officer / Mayor / President

___DATE____

Sample Acknowledgment Letter – Primary Return

Dear Elected Member/Designated Employee

In accordance with section 5.77 of the Local Government Act 1995, I wish to acknowledge receipt of your Primary Return.

The return was received on ___RECEIPT DATE___. Section 5.75 of the Act requires that you submit a Primary Return within 3 months of your start date.

The return will be placed in the Financial Interests Register in accordance with section 5.88 of the Act. This register is available for public inspection.

Yours sincerely

Chief Executive Officer / Mayor / President

___DATE___

Attachment B

Suggested procedure and timeline for lodgement of financial interest returns.

Primary Return

  • Who needs to complete a primary return?
  • Add names to checklist
  • Issue primary return
  • Stamp returns
  • Return received within 3 months of start date?
  • Acknowledge receipt
  • Filing of returns
  • Notification of breaches to Dept. and CCC

Suggested procedure and timeline for lodgement of financial interest returns

Attachment C

Suggested procedure and timeline for lodgement of financial interest returns

Annual Return

  • Draw up checklist – June
  • Distribute forms – start of July
  • 1st reminder notice – start of August
  • 2nd reminder notice – mid-August
  • Stamp returns
  • Acknowledge receipt
  • Filing of returns
  • Notification of breaches
C:\Users\gwhite\DLGSC\DLGSC Website - Documents\Content\Local government\Suggested procedure and timeline for lodgement of financial interest returns attachement C
Page reviewed 25 June 2019