Queensland Consolidated Regulations

LOCAL GOVERNMENT ELECTORAL REGULATION 2023 - REG 14

14 Gifts to third parties to enable political expenditure

(1) This section applies for a record about a gift made to a third party for an election about which the third party is required to give the commission a return under section 118A of the Act .

(2) The following information must be included in the record—

(a) the relevant details for the gift;

(b) for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ;

(c) for a gift that is refunded or returned in full or in part—

(i) the day the refund was given or the return was made; and

(ii) the value refunded or returned; and

(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 108 of the Act .

(3) If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record—

(a) details about how the electoral expenditure benefits the third party;

(b) details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;

(c) details of the consideration, if any, the third party provided for the electoral expenditure;

(d) a copy of an invoice, if any, issued to the third party for the electoral expenditure;

(e) for electoral expenditure incurred under an arrangement between the third party and 1 or more other relevant entities in the election—details of the arrangement.