Electoral Act 1992

An amount of electoral expenditure incurred by a person is gifted to a participant in an election if—

the expenditure benefits the participant; and

any of the following applies—

the expenditure is incurred with the participant’s authority or consent;

the participant accepts election material resulting from the expenditure;

another circumstance prescribed by regulation happens in relation to the expenditure; and

the person does not, within 7 days after the circumstances mentioned in paragraphs (a) and (b) happen—

receive consideration, or adequate consideration, from the participant incurring the expenditure; or

invoice the participant for payment of the amount.

If an amount of electoral expenditure mentioned in subsection (1) (the total amount) is incurred under an arrangement between 2 or more election participants, the amount gifted to any 1 of the participants is the amount equal to the total amount divided by the number of participants who are parties to the arrangement.

A gift of electoral expenditure is made when subsection (1) applies to the expenditure, regardless of when the expenditure is incurred.