16Receipts must be issued for all money received

16 Receipts must be issued for all money received

16 Receipts must be issued for all money received

(1) For the Act, section 20(10)(c), an authority holder must issue a receipt to a donor for each amount of money received from the donor, unless—

(a) the amount received is less than $2, or

(b) the amount is received through—

(i) the supply of goods or services, or

(ii) a payroll deduction scheme.

(2) Despite subsection (1)—

(a) if money is received through a collection box or similar device that is cleared by a trader—the authority holder may issue a single receipt to the trader for the gross amount of money cleared from each box or device, or

(b) if money is received and deposited directly into an authority holder’s account in accordance with the Act, section 20(6)—the authority holder may issue a single receipt to a donor for the aggregate amount of money received during a period of not more than 12 months.

(3) A receipt must be consecutively numbered, issued in consecutive sequence and include the following details—

(a) the name, including a trading or business name, of the authority holder,

(b) the number, or other form of identification, of the authority granted to the authority holder,

(c) the amount of the money received for which the receipt was issued,

(d) the date and time the receipt was issued.

(4) If money is received by a person participating in a fundraising appeal, the participant must—

(a) count the money in the donor’s presence, and

(b) issue a receipt to the donor for the amount of money received.

(5) If a fundraising appeal is conducted jointly with a trader, the trader must issue receipts that are authorised and issued to the trader by the authority holder in accordance with the written agreement between the trader and the authority holder.

s 16: Am 2026 (19), Sch 2[4].