(1) This section applies to a person (other than a registered party, candidate or associated entity) who, during the financial year:
(a) makes gifts totalling $1 500 or more to the same candidate in an election; or
(b) makes gifts totalling $1 000 or more to an entity declared by the Commission, by Gazette notice, to be an entity to which this paragraph applies.
(2) Subsection (1) applies to a person even if at the time the person made the gift the person was outside the Territory.
(3) Within 60 days after the end of the financial year, the person must give the Commission a return in the approved form.
(4) The return must state for the person:
(a) the total amount of the gifts made by that person to each candidate or entity; and
(b) the defined details for those gifts.