Amounts paid
292 Amounts paid
For a return for a registered political party under section 290(4), or a return for an associated entity under section 294(4), if the sum of all amounts paid to a particular entity during a reporting period is equal to or more than the gift threshold amount, the particulars of the sum must be included in the return.
In calculating the sum, the following amounts need not be counted—
an amount less than the gift threshold amount;
an amount paid under a contract of employment or an award stating terms and conditions of employment.
The particulars of the sum required to be given under subsection (1) are—
the amount of the sum; and
the relevant particulars of the entity to which the sum was paid.
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