sec.118AGifts to third parties to enable political expenditure

### sec.118A Gifts to third parties to enable political expenditure This section applies to a third party for an election if— the third party receives a gift of a value of $500 or more from an entity during the disclosure period for an election; and the entity that is the source of the gift intended the gift to be used, wholly or in part— by the recipient of the gift to incur political expenditure; or as reimbursement for political expenditure incurred by the recipient of the gift; and the third party used the gift, wholly or in part— to incur political expenditure for the election; or as reimbursement for political expenditure for the election incurred by the third party. The third party must give the electoral commission a return about the gift by the disclosure deadline for the return. The return must— be in the approved form; and state the relevant details for the gift. Also, the third party must give the electoral commission a return, in the approved form, within the required period for the election that states— the total value of all gifts received by the party during the disclosure period; and the number of entities that made the gifts. For subsection (1) (a) , the value of a gift made to the third party by an entity is taken to include the value of all other gifts made to the third party by the same entity during the disclosure period. In this section— political expenditure , for an election, means expenditure that is comprised of— electoral expenditure; or a gift made to or for the benefit of— a registered political party that endorses a candidate in the election; or a candidate in the election; or a group of candidates for the election, a member of the group or a person acting on behalf of the group; or a gift made to another person on the understanding that the person, or another person, uses the gift (directly or indirectly) to incur expenditure mentioned in paragraph (a) or (b) . s 118A ins 2019 No. 30 s 230 amd 2023 No. 8 s 32 (sec.118A-ssec.1) This section applies to a third party for an election if— the third party receives a gift of a value of $500 or more from an entity during the disclosure period for an election; and the entity that is the source of the gift intended the gift to be used, wholly or in part— by the recipient of the gift to incur political expenditure; or as reimbursement for political expenditure incurred by the recipient of the gift; and the third party used the gift, wholly or in part— to incur political expenditure for the election; or as reimbursement for political expenditure for the election incurred by the third party. (sec.118A-ssec.2) The third party must give the electoral commission a return about the gift by the disclosure deadline for the return. (sec.118A-ssec.3) The return must— be in the approved form; and state the relevant details for the gift. (sec.118A-ssec.4) Also, the third party must give the electoral commission a return, in the approved form, within the required period for the election that states— the total value of all gifts received by the party during the disclosure period; and the number of entities that made the gifts. (sec.118A-ssec.5) For subsection (1) (a) , the value of a gift made to the third party by an entity is taken to include the value of all other gifts made to the third party by the same entity during the disclosure period. (sec.118A-ssec.6) In this section— political expenditure , for an election, means expenditure that is comprised of— electoral expenditure; or a gift made to or for the benefit of— a registered political party that endorses a candidate in the election; or a candidate in the election; or a group of candidates for the election, a member of the group or a person acting on behalf of the group; or a gift made to another person on the understanding that the person, or another person, uses the gift (directly or indirectly) to incur expenditure mentioned in paragraph (a) or (b) . - (a) the third party receives a gift of a value of $500 or more from an entity during the disclosure period for an election; and - (b) the entity that is the source of the gift intended the gift to be used, wholly or in part— (i) by the recipient of the gift to incur political expenditure; or (ii) as reimbursement for political expenditure incurred by the recipient of the gift; and - (i) by the recipient of the gift to incur political expenditure; or - (ii) as reimbursement for political expenditure incurred by the recipient of the gift; and - (c) the third party used the gift, wholly or in part— (i) to incur political expenditure for the election; or (ii) as reimbursement for political expenditure for the election incurred by the third party. - (i) to incur political expenditure for the election; or - (ii) as reimbursement for political expenditure for the election incurred by the third party. - (i) by the recipient of the gift to incur political expenditure; or - (ii) as reimbursement for political expenditure incurred by the recipient of the gift; and - (i) to incur political expenditure for the election; or - (ii) as reimbursement for political expenditure for the election incurred by the third party. - (a) be in the approved form; and - (b) state the relevant details for the gift. - (a) the total value of all gifts received by the party during the disclosure period; and - (b) the number of entities that made the gifts. - (a) electoral expenditure; or - (b) a gift made to or for the benefit of— (i) a registered political party that endorses a candidate in the election; or (ii) a candidate in the election; or (iii) a group of candidates for the election, a member of the group or a person acting on behalf of the group; or - (i) a registered political party that endorses a candidate in the election; or - (ii) a candidate in the election; or - (iii) a group of candidates for the election, a member of the group or a person acting on behalf of the group; or - (c) a gift made to another person on the understanding that the person, or another person, uses the gift (directly or indirectly) to incur expenditure mentioned in paragraph (a) or (b) . - (i) a registered political party that endorses a candidate in the election; or - (ii) a candidate in the election; or - (iii) a group of candidates for the election, a member of the group or a person acting on behalf of the group; or