Requirements for recipients of gifts
303L Requirements for recipients of gifts
If a person or entity (the recipient) covered by column 1 of an item of the table at the end of this subsection receives a gift (the relevant gift), the person or entity covered by column 2 of the item (the responsible person for the recipient) must, in accordance with this section, give the Electoral Commission a written notice in relation to the relevant gift, if:
the relevant gift is credited to a federal account in relation to the recipient; and
subsection 287AAB(4) applies to the relevant gift; and
either or both of the following apply:
the amount or value of the relevant gift is more than the disclosure threshold;
the total amount or value of all gifts credited in relation to the recipient, during the calendar year in which the relevant gift is credited, is more than the disclosure threshold.
Under subsection 287AAB(4), certain amounts that are credited to a federal account by the financial controller are gifts.
The notice must be given before the end of the period worked out in accordance with the table in subsection (2) of this section.
Civil penalty:
The higher of the following:
60 penalty units;
if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the relevant gift—3 times that amount or value.
Donation disclosure notices | ||
|---|---|---|
Item | Column 1 | Column 2 |
1 | A person or entity that, at the time the relevant gift is credited, is registered as: (a) a significant third party; or (b) an associated entity | The financial controller of the person or entity |
2 | A person or entity that, at the time the relevant gift is credited, is a third party | The third party |
Period for giving notice
The notice in relation to the relevant gift must be given to the Electoral Commission before the end of the period worked out in accordance with the following table.
Time for giving notice | ||
|---|---|---|
Item | Column 1 If the recipient is … | Column 2 then the notice must be given before the end of … |
1 | A person or entity that, at the time the relevant gift is credited, is: (a) either: (i) registered as a significant third party or associated entity; or (ii) a third party; and (b) not registered under the Australian Charities and Not‑for‑profits Commission Act 2012 | (a) the period of 24 hours beginning at the time the relevant gift is credited if the relevant gift is credited at a time that occurs during the expedited notice period in relation to: (i) an election; or (ii) a by‑election, if the recipient has incurred, or intends to incur, electoral expenditure in relation to the by‑election; or (b) if the relevant gift is credited at a time that occurs during the election period in relation to the election or by‑election mentioned in paragraph (a) and that paragraph does not apply—the period of 7 days beginning on the day the relevant gift is credited; or (c) if paragraphs (a) and (b) do not apply—the 21st day of the calendar month that immediately follows the calendar month in which the relevant gift is credited (subject to subsection (4)) |
2 | A person or entity that, at the time the relevant gift is credited, is: (a) either: (i) registered as a significant third party; or (ii) a third party; and (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 | The 21st day of the calendar month that immediately follows the calendar month in which the relevant gift is credited (subject to subsection (5)) |
Subsection 36(2) of the Acts Interpretation Act 1901 (calculating time) does not apply to the giving of the notice (see section 303N of this Act).
Other requirements for notice
The notice under subsection (1) must:
be in the approved form; and
set out the details required by section 303M (content of donation disclosure notices).
Gifts credited close to the start of an election period—recipient other than registered charity
Despite subsection (2), if:
a gift is credited in relation to a recipient (other than a recipient covered by column 1 of item 2 of the table in subsection (2)) before the start of the election period in relation to:
an election; or
a by‑election, if the recipient is covered by subsection (6) in relation to the by‑election; and
at the time the election period starts, the responsible person for the recipient has not given the Electoral Commission a notice under subsection (1) in relation to the gift;
then the responsible person must give the Electoral Commission the notice on or before the end of the earlier of the following days:
the 21st day of the calendar month that immediately follows the calendar month in which the gift is credited;
the day before the day that is 12 days before polling day for the election or by‑election (as the case requires).
Gift credited by registered charity during an election period
Despite subsection (2), if a gift is credited in relation to a recipient covered by column 1 of item 2 of the table in subsection (2):
after the start of the election period in relation to:
an election; or
a by‑election, if the recipient is covered by subsection (6) in relation to the by‑election; and
before the Thursday that immediately precedes the polling day for the election or by‑election;
then the responsible person for the recipient must give the Electoral Commission the notice on or before the earlier of the following days:
the 21st day of the calendar month that immediately follows the calendar month in which the relevant gift is credited;
the Thursday mentioned in paragraph (b).
A recipient is covered by this subsection in relation to a by‑election if the recipient:
is a significant third party, an associated entity or a third party; and
has incurred, or intends to incur, electoral expenditure in relation to the by‑election.
Special provision if recipient is more than one kind of person or entity
Despite subsection (1), a person or entity is not required to give a notice under that subsection in relation to a gift if:
the recipient of the gift is covered by column 1 of more than one item in the table in that subsection; and
a person or entity covered by column 2 of any one of those items has already given a notice under that subsection in relation to the gift.
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