25Receipt book

25 Receipt book

25 Receipt book

(1) The receipt book must be one issued by the Electoral Commission containing forms of receipt in triplicate.

(2) If a reportable political donation in the form of money is received by the responsible person for an elected member, candidate, group, associated entity or third-party campaigner, or a person appointed under section 39(6), 42(4) or 43(3) of the Act, the responsible person or person appointed must issue from the receipt book a receipt for the amount received.

(3) The following particulars must be entered on each receipt in ink or indelible pencil—

(a) the date of the receipt,

(b) the amount of money received,

(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 which or on whose behalf the amount was paid,

(e) the purpose of the payment.

(4) The receipt must be signed by the responsible person or person appointed under section 39(6), 42(4) or 43(3) of the Act.

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

(6) The duplicate form must be retained by the responsible person for his or her records.

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

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

(9) The responsible person must retain in the receipt book the original form of a cancelled receipt and the 2 copies until the book is lodged with the relevant Part 3 declaration.

(10) 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.