sec.14Gifts to third parties to enable political expenditure

sec.14 Gifts to third parties to enable political expenditure

This section applies for a record about a gift made to a third party for an election about which the third party is required to give the commission a return under section 118A of the Act . The following information must be included in the record— the relevant details for the gift; for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ; for a gift that is refunded or returned in full or in part— the day the refund was given or the return was made; and the value refunded or returned; and for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 108 of the Act . If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record— details about how the electoral expenditure benefits the third party; details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the third party provided for the electoral expenditure; a copy of an invoice, if any, issued to the third party for the electoral expenditure; for electoral expenditure incurred under an arrangement between the third party and 1 or more other relevant entities in the election—details of the arrangement. (sec.14-ssec.1) This section applies for a record about a gift made to a third party for an election about which the third party is required to give the commission a return under section 118A of the Act . (sec.14-ssec.2) The following information must be included in the record— the relevant details for the gift; for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ; for a gift that is refunded or returned in full or in part— the day the refund was given or the return was made; and the value refunded or returned; and for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 108 of the Act . (sec.14-ssec.3) If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record— details about how the electoral expenditure benefits the third party; details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the third party provided for the electoral expenditure; a copy of an invoice, if any, issued to the third party for the electoral expenditure; for electoral expenditure incurred under an arrangement between the third party and 1 or more other relevant entities in the election—details of the arrangement.

• (a) the relevant details for the gift;
• (b) for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ;