The Liberal Party of NSW last month declared a four-year-old donation of $25,000 from the Warringah Club, a fundraising entity associated with Prime Minister Tony Abbott, as well as amending its most recent returns to declare more than $100,000 in political donations including in-kind support to Joe Hockey’s Federal Electoral Committee.

The amended returns were received by the Australian Electoral Commission on April 5, 2014, as the Independent Commission Against Corruption was preparing to begin public hearings into political donations channelled to a company associated with a staff member in the office of Terrigal MP Chris Hartcher, uncovered during Operation Spicer.

It is not clear what prompted the additional disclosures. The Warringah Club, which has now changed its name to the Small Business Club, is considered an associated entity of the Liberal Party and files its own returns as well as featuring in the party returns.

In 2010-11 the NSW Liberal Party declared it had received $50,000 from the Warringah Club, but has now declared another $25,000.

The Warringah Club is operated by accountant Peter Polgar and serves as a fundraising body for Mr Abbott in his electorate of the same name. In 2010-11, an election year, it received $127,142 in funds of which $96,534 came from the Liberal Party’s NSW office. The source of the remainder of the funds was not disclosed but is likely from membership fees and fundraisers. It also channels money back to the Liberal Party by way of donations.