8Vouching for political donations

8 Vouching for political donations

(1)  For the purposes of section 49(6) of the Act, the prescribed manner of vouching for a disclosure in a donation declaration made by a party agent or an official agent, under that section, is –

(a) if the disclosure is required to occur during an election campaign period, by lodging with the relevant donation declaration –

(i) a scanned, and electronic, copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a physical format; or

(ii) an electronic copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a digital format; or

(b) if the disclosure occurs at any other time, by lodging with the relevant donation declaration –

(i) the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a physical format; or

(ii) an electronic copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a digital format.

(2)  If a party agent or official agent lodges a receipt book, or acknowledgement book, under this regulation, in a physical format –

(a) the receipt book must contain –

(i) the triplicate forms of each receipt issued in respect of a donation received by the party agent or official agent; and

(ii) the original, duplicate and triplicate of each unused receipt; and

(b) the acknowledgement book must contain –

(i) the triplicate forms of each acknowledgement issued in respect of a gift received by the party agent or official agent; and

(ii) the original, duplicate and triplicate of each unused acknowledgement.