Commonwealth Electoral Act 1918

A gift means any disposition of property made by a person or entity to another person or entity, being a disposition made without consideration in money or money’s worth or with inadequate consideration, and includes the provision of a service for no consideration or for inadequate consideration.

For disposition of property, see subsection 287(1).

In addition, a gift includes the following:

an amount paid by a person as a contribution, entry fee or other payment to attend, or otherwise obtain a benefit from, a fundraising venture or function that forms part of the net proceeds of the venture or function (see also section 302CH);

uncharged interest on a loan to a person or entity, being the additional amount that would have been payable by the person or entity if:

the loan had been made on terms requiring the payment of interest at a commercial interest rate; and

any interest payable had not been waived; and

any interest payments were not capitalised.

Subject to subsection (4), a gift does not include the following:

a subscription paid to a political party, to a State branch of a political party or to a division of a State branch of a political party by a person or entity in respect of the person or entity’s membership of the party, branch or division;

a subscription paid to an associated entity by a person or entity in respect of the person or entity’s membership of the associated entity;

an amount paid to a political party, to a State branch of a political party or to a division of a State branch of a political party by a person or entity in respect of the person or entity’s affiliation with the party, branch or division;

an amount paid to an associated entity by a person or entity in respect of the person or entity’s affiliation with the associated entity;

an amount paid by a political party to another political party, if:

the parties are related to each other within the meaning of paragraph 123(2)(a) because one party is a part of the other (while not being a State branch of the other); and

the other is a federal branch;

an annual levy paid to a registered political party or a State branch of a political party by:

a person elected as a member of the House of Representatives or as a Senator; or

a member of staff of a person elected as a member of the House of Representatives or as a Senator; or

an employee or elected official of the political party;

a disposition of property (including the provision of a service) made by a core member of a registered political party’s expenditure group to another core member of the expenditure group;

See subsection (3A) for an exception to paragraph (g).

a loan made by a core member of a registered political party’s expenditure group to another core member of the expenditure group;

an amount of uncharged interest on a loan, as mentioned in paragraph (2)(b) of this subsection, if the loan was made by a core member of a registered political party’s expenditure group to another core member of the expenditure group;

a disposition of property (including the provision of a service) made by:

a State branch of an associated entity to another State branch of the associated entity; or

a State branch of an associated entity to a federal branch of the associated entity (or vice versa);

a payment under Division 3 (election funding) or Division 3AA (administrative assistance funding);

a grant of financial assistance made by the Commonwealth;

any visit, experience or activity provided for the purposes of a political exchange program;

the provision of labour by a person acting on a voluntary basis (irrespective of whether the person receives out‑of‑pocket expenses);

the provision of labour (including the provision of an asset or piece of equipment to be used by a person in providing the labour, the asset or piece of equipment) shared between:

core members of a registered political party’s expenditure group; or

an associated entity and any branch of the associated entity; or

an associated entity and core members of a registered political party’s expenditure group, if the core members of the group include a registered political party with which the entity is associated;

the provision of labour (including the provision of an asset or piece of equipment to be used by a person in providing the labour, the asset or piece of equipment) shared between 2 political parties if:

the parties are related to each other within the meaning of paragraph 123(2)(a) because one party is a part of the other (while not being a State branch of the other); and

the other is a federal branch;

the provision, by an associated entity, of office accommodation, an asset or a piece of equipment for the purposes of a campaign in an election, to a core member of a registered political party’s expenditure group, if the core members of the group include a registered political party with which the entity is associated;

the provision, by a political party to another political party, of office accommodation, an asset or a piece of equipment for the purposes of a campaign in an election, if:

the parties are related to each other within the meaning of paragraph 123(2)(a) because one party is a part of the other (while not being a State branch of the other); and

the other is a federal branch;

a bequest;

except as provided by paragraph (2)(b):

a loan made by a financial institution; or

a loan made by a person or entity at a commercial interest rate;

electoral expenditure incurred by a person or entity for the benefit of another person or entity;

an amount of salary or allowance paid to a member of the Parliament, or a member of the staff of a member of the Parliament, including an amount of salary, remuneration, allowance or expenses payable under:

the Constitution; or

the Parliamentary Business Resources Act 2017; or

an agreement for employment or engagement referred to in the Members of Parliament (Staff) Act 1984;

a gift made to a person who is a candidate, a member of the House of Representatives or a Senator if:

the gift is made in a private capacity to the person for the person’s personal use; and

the person has not used, and does not intend to use, the gift solely or substantially for a purpose related to an election or a by‑election;

a gift to a person or entity for a State or Territory electoral purpose that is not paid into a federal account;

a gift received by, or on behalf of, a person or entity registered under the Australian Charities and Not‑for‑profits Commission Act 2012 if:

the gift was not made for a federal purpose; and

the gift was not made for the purpose of reimbursing the person or entity for incurring electoral expenditure or for creating or communicating electoral matter;

an amount paid by a person as a contribution, entry fee or other payment to attend, or otherwise obtain a benefit from, a fundraising venture or function that does not form part of the net proceeds of the venture or function.

For State or Territory electoral purpose, see subsection 287(1).

There are restrictions regarding the receipt of certain loans (see section 306A).

Despite paragraph (3)(g), a disposition of property (including the provision of a service) made by a core member of a registered political party’s expenditure group to another core member of the expenditure group is a gift if the disposition is made, for a federal purpose, by a core member who is a candidate, a member of the House of Representatives or a Senator.

Gifts for a federal purpose are subject to caps (see Division 3A) and expedited disclosure obligations (see Division 4).

Each of the following that is credited to a federal account by a financial controller in relation to a significant third party or an associated entity, or by a third party (including a peak representative body), is a gift:

a subscription paid to the significant third party, associated entity or third party by a person or entity in respect of the person or entity’s membership of the significant third party, associated entity or third party;

an amount paid to the significant third party, associated entity or third party by a person or entity in respect of the person or entity’s affiliation with the significant third party, associated entity or third party;

an annual levy paid to the significant third party, associated entity or third party by an elected official or employee of the significant third party, associated entity or third party.

Unless this subsection applies, an amount that is covered by paragraph (3)(b) or (d) is not a gift. These kinds of amounts may, up to a limit, be credited to a federal account (see subsection 292FA(4) and section 292FAE).