Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Division:
"amount" includes the value of a gift or loan.
(2) To avoid doubt, a person that becomes, or ceases to be, a member of the House of Representatives, Senator, registered political party, significant third party or third party during a financial year is required to provide a return under this Division in relation to the whole financial year.
Note: Particulars provided under subsection 318(2) may be taken to be a return provided under this Division (see subsection 318(2A)).