Document ID: chunk:federal_register_of_legislation:C2025C00152:clause:3_305b:p1
Version: federal_register_of_legislation:C2025C00152
Segment Type: clause
Provision Reference: sch 3 cl 305B (pt 1/2)
Character Range: 732475–735029

305B  Gifts to political parties and significant third parties
 (1) If, in a financial year, a person or entity makes gifts totalling more than the disclosure threshold to:
 (a) the same registered political party; or
 (b) the same State branch of a registered political party; or
 (c) the same significant third party;
the person or entity must, in accordance with this section, provide a return to the Electoral Commission within 20 weeks after the end of the financial year, covering all the gifts that the person or entity made to that political party, branch or significant third party during the financial year.
Civil penalty:
The higher of the following:
 (a) 60 penalty units;
 (b) if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of gifts not disclosed—3 times that amount or value.
 (2) For the purposes of subsection (1), a person or entity who makes a gift to any other person or entity with the intention of benefiting a particular registered political party, State branch of a registered political party, or significant third party, is taken to have made that gift directly to that party, branch or significant third party.
 (3) For each gift, the return must set out the following:
 (a) the amount of the gift;
 (b) the date on which it was made;
 (c) the name and address of the registered political party, branch or significant third party.
 (3A) The return must also set out the relevant details of any gift received by the person or entity at any time if:
 (a) the gift was used wholly or partly to make another gift (the later gift) in a financial year to:
 (i) the same registered political party; or
 (ii) the same State branch of a registered political party; or
 (iii) the same significant third party; and
 (b) the amount or value of the later gift is more than the disclosure threshold.
 (3B) Relevant details for the purpose of subsection (3A), in relation to a gift, are:
 (a) the amount or value of the gift; and
 (b) the date on which the gift was made; and
 (c) in the case of a gift made on behalf of the members of an unincorporated association, other than a registered industrial organisation:
 (i) the name of the association; and
 (ii) the names and addresses of the members of the executive committee (however described) of the association; and
 (d) in the case of a gift purportedly made out of a trust fund or out of the funds of a foundation:
 (i) the names and addresses of the trustees of the fund or of the funds of the foundation; and
 (ii)