sec.109CMeaning of gifted for electoral expenditure

### sec.109C Meaning of gifted for electoral expenditure An amount of electoral expenditure incurred by a person is gifted to a participant in an election if— the expenditure benefits the participant; and any of the following applies— the expenditure is incurred with the authority or consent of the participant; relevant material resulting from the expenditure is accepted by the participant; another circumstance prescribed by regulation happens in relation to the expenditure; and the person does not, within 7 days after the circumstances mentioned in paragraphs (a) and (b) happen— receive consideration, or adequate consideration, from the participant incurring the expenditure; or invoice the participant for payment of the amount. If an amount of electoral expenditure mentioned in subsection (1) (the total amount ) is incurred under an arrangement between 2 or more participants in the election, the amount gifted to any 1 of the participants is the amount equal to the total amount divided by the number of participants who are parties to the arrangement. A gift of electoral expenditure is made when subsection (1) applies to the expenditure, regardless of when the expenditure is incurred. See also section 109E for when electoral expenditure is incurred generally. See also section 123U in relation to electoral expenditure incurred by a participant in an election that benefits another participant in the election. s 109C ins 2023 No. 8 s 24 (sec.109C-ssec.1) An amount of electoral expenditure incurred by a person is gifted to a participant in an election if— the expenditure benefits the participant; and any of the following applies— the expenditure is incurred with the authority or consent of the participant; relevant material resulting from the expenditure is accepted by the participant; another circumstance prescribed by regulation happens in relation to the expenditure; and the person does not, within 7 days after the circumstances mentioned in paragraphs (a) and (b) happen— receive consideration, or adequate consideration, from the participant incurring the expenditure; or invoice the participant for payment of the amount. (sec.109C-ssec.2) If an amount of electoral expenditure mentioned in subsection (1) (the total amount ) is incurred under an arrangement between 2 or more participants in the election, the amount gifted to any 1 of the participants is the amount equal to the total amount divided by the number of participants who are parties to the arrangement. (sec.109C-ssec.3) A gift of electoral expenditure is made when subsection (1) applies to the expenditure, regardless of when the expenditure is incurred. See also section 109E for when electoral expenditure is incurred generally. See also section 123U in relation to electoral expenditure incurred by a participant in an election that benefits another participant in the election. - (a) the expenditure benefits the participant; and - (b) any of the following applies— (i) the expenditure is incurred with the authority or consent of the participant; (ii) relevant material resulting from the expenditure is accepted by the participant; (iii) another circumstance prescribed by regulation happens in relation to the expenditure; and - (i) the expenditure is incurred with the authority or consent of the participant; - (ii) relevant material resulting from the expenditure is accepted by the participant; - (iii) another circumstance prescribed by regulation happens in relation to the expenditure; and - (c) the person does not, within 7 days after the circumstances mentioned in paragraphs (a) and (b) happen— (i) receive consideration, or adequate consideration, from the participant incurring the expenditure; or (ii) invoice the participant for payment of the amount. - (i) receive consideration, or adequate consideration, from the participant incurring the expenditure; or - (ii) invoice the participant for payment of the amount. - (i) the expenditure is incurred with the authority or consent of the participant; - (ii) relevant material resulting from the expenditure is accepted by the participant; - (iii) another circumstance prescribed by regulation happens in relation to the expenditure; and - (i) receive consideration, or adequate consideration, from the participant incurring the expenditure; or - (ii) invoice the participant for payment of the amount. - 1 See also section 109E for when electoral expenditure is incurred generally. - 2 See also section 123U in relation to electoral expenditure incurred by a participant in an election that benefits another participant in the election.