Gifts made to or for the benefit of a third party
26 Gifts made to or for the benefit of a third party
This section applies for a record about a gift made to, or for the benefit of, a third party about which the third party is required to give the commission a return under section 263 of the Act.
The following information must be included in the record—
the day the gift was made;
the amount or value of the gift;
for a gift of property other than money—how the value of the gift is worked out under section 201B of the Act;
the relevant particulars of the person who made the gift;
if the person who made the gift is not the source of the gift—the relevant particulars of the entity that is the source of the gift;
for a gift that is refunded or returned in full or in part—
the day the refund was given or the return was made; and
the amount or value refunded or returned; and
for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act.
If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record—
details about how the electoral expenditure benefits the third party;
details of the circumstances mentioned in section 200B(1)(b)(i) or (ii) of the Act that apply;
details of the consideration, if any, the third party provided for the electoral expenditure;
a copy of an invoice, if any, issued to the third party for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the third party and 1 or more participants in an election—details of the arrangement.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.