Electoral Act 1992

This section applies to a third party if, during the disclosure period for an election, the third party incurs expenditure for political purposes equal to or more than the gift threshold amount.

The third party must give the commission a return about a gift received by the third party during the disclosure period if—

the value of the gift is equal to or more than the gift threshold amount; and

the third party uses the gift, or part of the gift with a value equal to or more than the gift threshold amount—

to incur expenditure for a political purpose; or

to reimburse the third party for expenditure incurred for a political purpose.

The return must—

be in the approved form; and

state—

the value of the gift; and

when the gift was made; and

the relevant particulars of the person who gave the gift; and

be given to the commission by the day, not more than 15 weeks after the polling day for the election, prescribed by a regulation.

For this section, expenditure is incurred for a political purpose if the expenditure incurred is—

electoral expenditure; or

a gift made to, or for the benefit of, a political party or candidate in an election; or

a gift made to, or for the benefit of, another person to enable the other person, or someone else, to use all or part of the gift for a purpose mentioned in paragraph (a) or (b).

For subsection (2), 2 or more gifts made, during the disclosure period for an election, by the same entity to another entity are taken to be 1 gift.