(1) A person or entity must provide a return for a financial year in accordance with this section if: (a) the person or entity is required to provide a return for the year under section 314AEB (annual returns by third parties); and (b) the person or entity received a gift or gifts, at any time, that the person or entity used during the year (either wholly or partly): (i) to enable the person or entity to incur electoral expenditure; or (ii) to reimburse the person or entity for incurring electoral expenditure; and (c) either: (i) the amount of at least one such gift was more than the disclosure threshold; or (ii) the total amount of all gifts received by the person from at least one single person during the financial year was more than the disclosure threshold. Note: The return required under this section must be included in the return provided under section 314AEB (see paragraph 314AEB(3)(c)). (2) The person must provide to the Electoral Commission a return for the financial year setting out the following details: (a) for subparagraph (1)(c)(i): (i) the amount of each gift covered by that subparagraph; and (ii) the date on which the gift was made; (b) for subparagraph (1)(c)(ii): (i) the total amount of gifts made by each single person who is covered by that subparagraph; and (ii) the date on which each of those gifts were made; and (c) in any case: (i) for a gift or gifts on behalf of the members of an unincorporated association (other than a registered industrial organisation)—the name of the association, and the names and addresses of the members of the executive committee (however described) of the association; or (ii) for a gift or gifts purportedly made out of a trust fund, or out of the funds of a foundation—the names and addresses of the trustees of the fund or foundation, and the title, name or other description of the trust fund or foundation; or (iii) for any other gift or gifts—the name and address of the person who made the gift or gifts.
StatuteCommonwealth Electoral Act 1918 — Division 5A — Annual returns by registered political parties and other persons🇦🇺au
§ CEA s. 314AECAnnual returns relating to gifts received by third parties for electoral expenditure
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