54Loans included as political donations

#### 54 Loans included as political donations 54 Loans included as political donations (cf section 96GC EFED Act) > > (1) A loan that, if it had been a gift, would be a political donation is to be regarded as a political donation for the purposes of this Division unless the loan is from a financial institution. > > > (2) In this section— > > > > financial institution means an entity whose principal business is the provision of financial services or financial products, and includes an authorised deposit-taking institution. > > > > loan means an advance of money, the provision of credit or any other transaction that in substance effects a loan of money.