130ZS—Annual returns relating to gifts received for political
expenditure
(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 130ZQ
or section 130ZR (or both); 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 political expenditure; or
(ii)
to reimburse the person for incurring
political expenditure; and
(c) the
amount of at least 1 such gift was more than $5 000 (indexed); and
(d) at
the time that the person received the gift, the person was not—
(i)
a relevant entity; or
(ii)
a candidate in an election; or
(iii)
a member of a group.
(2) The person must
provide to the Electoral Commissioner a return for the financial year setting
out the following details in respect of each gift of more than $5 000
(indexed) that is mentioned in subsection (1)(b):
(a) the
amount of the gift;
(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—
(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.
(3) The return
must—
(a) be
provided before the end of 12 weeks after the end of the financial year;
and
(b) be
in a form approved by the Electoral Commissioner.
(4) For the purposes
of subsection (2), 2 or more gifts of more than $200 made, during
the financial year, by the same person to another person are taken to be
1 gift.