Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must provide a return for a financial year in accordance with this section if:
(a) the person is required to provide a return for the year under section 314AEB; and
(b) the person received a gift or gifts, at any time, that the person used during the year (either wholly or partly):
(i) to enable the person to incur expenditure for a purpose mentioned in paragraph 314AEB(1)(a); or
(ii) to reimburse the person for incurring expenditure for such a purpose; and
(c) the amount of at least one such gift was more than $10,000.
Note: The dollar amount mentioned in this subsection is indexed under section 321A.
(2) The person must provide to the Electoral Commission a return for the financial year setting out the following details in respect of each gift of more than $10,000 that is mentioned in paragraph (1)(b):
(b) the date on which the gift was made;
(c) in the case of a gift made on behalf of the members of an unincorporated association (other than a registered industrial organisation):
(i) the name of the association; and
(ii) the names and addresses of the members of the executive committee (however described) of the association;
(d) in the case of a gift purportedly made out of a trust fund, or out of the funds of a foundation:
(i) the names and addresses of the trustees of the fund, or of the funds of the foundation; and
(ii) the title or other description of the trust fund, or the name of the foundation, as the case requires;
(e) in any other case--the name and address of the person who made the gift.
Note: The dollar amount mentioned in this subsection is indexed under section 321A.
(3) The return must:
(a) be provided before the end of 20 weeks after the end of the financial year; and
(b) be in the approved form.
(4) For the purposes of subsection (2), 2 or more gifts made, during the financial year, by the same person to another person are taken to be one gift.