15Receipt book

15 Receipt book

15 Receipt book

(1) The receipt book must contain forms of receipt in triplicate.

(2) Each copy must be machine numbered serially.

(3) Provision must be made for the following to be entered on each form—

(a) the date of the receipt,

(b) the amount of money received by the party,

(c) the form (cash, cheque or postal order) in which the money was received,

(d) the name and address of the individual, or the name and relevant business number of the entity (as referred to in section 46 of the Act), by whom or on whose behalf the amount was paid,

(e) the purpose of the payment.

(4) If a reportable political donation is received by the party, the party must issue from the receipt book a receipt for the amount received.

(5) The particulars referred to in subclause (3) must be entered on each receipt in ink or indelible pencil and the receipt must be signed by a person authorised by the party agent of the party.

(6) Carbon impressions of the receipt must be made on the duplicate and triplicate forms.

(7) The duplicate form must be retained by the party.

(8) The triplicate form must be retained in the receipt book.

(9) If the cash book or receipts cash book is used by the party for the purpose of issuing receipts and a carbon impression of the receipt is recorded as a cash book entry, subclause (2) does not require that carbon impression to be machine numbered if the machine number on the original is recorded as part of the cash book entry by some other process.

(10) A receipt must be cancelled by writing the word “CANCELLED” across the face of the original and the 2 copies of the form.

(11) The party must retain in the receipt book the original form of a cancelled receipt and the 2 copies.

(12) Despite any other provision of this clause, receipts comply with this clause if they contain the information set out in subclause (3) and are generated by an electronic accounting system approved by the Electoral Commission.