Queensland Consolidated Acts

LOCAL GOVERNMENT ELECTORAL ACT 2011 - SECT 107

107 Meaning of gift

(1) A
"gift" made by a person to another person is the disposition of property, or provision of a service, by the person to the other person, for no consideration or inadequate consideration.

(2) Also, a
"gift" includes—

(a) an amount of electoral expenditure a person gifted to a participant in an election; and

Note—

For when an amount of electoral expenditure incurred by a person is gifted to a participant in an election, see section 109C .

(b) an amount, other than the amount of a loan, paid to or for the benefit of, or an amount of electoral expenditure gifted to, a registered political party that endorses a candidate in an election by—

(i) if the party is a part of another entity—a federal or interstate branch or division of the other entity; or

(ii) a related political party of the party; and

(c) in relation to a loan made by a person to another person—

(i) an amount of uncharged interest on the loan; or

(ii) an amount forgiven on the loan; and

(d) the part of a fundraising contribution made by a person to another person that exceeds $200; and

(e) an amount paid, or service provided, by a person to a registered political party that endorses a candidate in an election under a sponsorship arrangement.

(3) A
"gift" does not include—

(a) the disposition of property under a will; or

(b) a fundraising contribution of $200 or less, or the first $200 of a fundraising contribution that exceeds $200; or

(c) the following amounts paid to a political party—

(i) an amount for a person’s subscription for membership of the party;

(ii) an amount for a person’s affiliation with the party, other than an amount paid under a sponsorship arrangement mentioned in subsection (2) (e) ;

(iii) an amount that is a compulsory levy imposed on councillors by the party under its constitution; or

(d) an amount transferred to an individual from funds the individual holds jointly with the individual’s spouse; or

(e) the provision of voluntary labour; or

(f) the incidental or ancillary use of—

(i) a volunteer’s vehicle or equipment; or

(ii) a vehicle or equipment that is ordinarily available for the personal use of a volunteer.

(4) A reference in this part to a gift does not include a reference to a gift made by a person to an individual (the
"recipient" ) if, when the gift is made—

(a) it is made in a private capacity for the recipient’s personal use; and

(b) the recipient does not intend to use the gift for an electoral purpose.

(5) However, if a gift, or part of a gift, mentioned in subsection (4) is used for an electoral purpose—

(a) the gift, or that part of the gift, is a gift for this part; and

(b) the recipient is taken to accept the gift, or that part of the gift, at the time it is used for an electoral purpose.

(6) If the recipient is a councillor, a reference in subsection (4) or (5) to using a gift for an
"electoral purpose" includes using the gift directly or indirectly for the recipient’s duties as a councillor.

(7) In this section—

"uncharged interest" , on a loan, means an amount that would have been payable on the loan if—

(a) for a loan made on terms requiring the payment of interest at less than the official cash rate plus 3% a year—the loan had been made on terms requiring the payment of interest at a rate that is at least at the official cash rate plus 3% a year; or

(b) for a loan for which interest payable is waived—the interest payable had not been waived; or

(c) for a loan for which interest payments are not capitalised—the interest payments were capitalised.