sec.118BGifts made by third parties

### sec.118B Gifts made by third parties This section applies if a third party for an election, during the third party’s disclosure period for the election, makes a gift of a value equal to or more than $500— 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 to another person on the understanding that the person, or another person, uses the gift (directly or indirectly)— to incur electoral expenditure; or to make a gift to or for the benefit of a person mentioned in paragraph (a) (i) , (ii) or (iii) . The third party must give the electoral commission a return about the gift on or before the disclosure deadline for the return. Each return must— be in the approved form; and state— the value of the gift; and when the gift was made; and the name of the entity to whom, or for whose benefit, the gift was made; and if the third party is not the source of the gift, the relevant details for the gift mentioned in section 109 (2) . Also, the third party must give the electoral commission a return, in the approved form, within the required period for the election about the total value of the gifts made by the third party during the third party’s disclosure period for the election. For subsection (1) , a gift made by the third party for 2 or more elections is taken to have been made by the third party for each of the elections. Also, for subsection (1) , the value of a gift is taken to include the value of all other gifts previously made by the third party during the third party’s disclosure period for the election to or for the benefit of the same entity. s 118B ins 2023 No. 8 s 33 (sec.118B-ssec.1) This section applies if a third party for an election, during the third party’s disclosure period for the election, makes a gift of a value equal to or more than $500— 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 to another person on the understanding that the person, or another person, uses the gift (directly or indirectly)— to incur electoral expenditure; or to make a gift to or for the benefit of a person mentioned in paragraph (a) (i) , (ii) or (iii) . (sec.118B-ssec.2) The third party must give the electoral commission a return about the gift on or before the disclosure deadline for the return. (sec.118B-ssec.3) Each return must— be in the approved form; and state— the value of the gift; and when the gift was made; and the name of the entity to whom, or for whose benefit, the gift was made; and if the third party is not the source of the gift, the relevant details for the gift mentioned in section 109 (2) . (sec.118B-ssec.4) Also, the third party must give the electoral commission a return, in the approved form, within the required period for the election about the total value of the gifts made by the third party during the third party’s disclosure period for the election. (sec.118B-ssec.5) For subsection (1) , a gift made by the third party for 2 or more elections is taken to have been made by the third party for each of the elections. (sec.118B-ssec.6) Also, for subsection (1) , the value of a gift is taken to include the value of all other gifts previously made by the third party during the third party’s disclosure period for the election to or for the benefit of the same entity. - (a) 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 - (b) to another person on the understanding that the person, or another person, uses the gift (directly or indirectly)— (i) to incur electoral expenditure; or (ii) to make a gift to or for the benefit of a person mentioned in paragraph (a) (i) , (ii) or (iii) . - (i) to incur electoral expenditure; or - (ii) to make a gift to or for the benefit of a person mentioned in paragraph (a) (i) , (ii) or (iii) . - (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) to incur electoral expenditure; or - (ii) to make a gift to or for the benefit of a person mentioned in paragraph (a) (i) , (ii) or (iii) . - (a) be in the approved form; and - (b) state— (i) the value of the gift; and (ii) when the gift was made; and (iii) the name of the entity to whom, or for whose benefit, the gift was made; and (iv) if the third party is not the source of the gift, the relevant details for the gift mentioned in section 109 (2) . - (i) the value of the gift; and - (ii) when the gift was made; and - (iii) the name of the entity to whom, or for whose benefit, the gift was made; and - (iv) if the third party is not the source of the gift, the relevant details for the gift mentioned in section 109 (2) . - (i) the value of the gift; and - (ii) when the gift was made; and - (iii) the name of the entity to whom, or for whose benefit, the gift was made; and - (iv) if the third party is not the source of the gift, the relevant details for the gift mentioned in section 109 (2) .