(1) If the sum of all amounts received by, or on behalf of, a party or MLA from a particular person or organisation during a financial year is $1 000 or more, the return by the party or MLA under section 230 (Annual returns by parties and MLAs) must state—
(a) the amount of the sum; and
(b) the defined particulars; and
(c) for each amount received—
(i) the date it was received; and
(ii) the amount.
(2) If an associated entity receives 1 or more amounts from a particular person or organisation during a financial year that total $1 000 or more, the return by the entity under section 231B (Annual returns by associated entities) must state—
(a) the sum of the amounts; and
(b) the defined particulars; and
(c) for each amount received—
(i) the date it was received; and
(ii) the amount.
(3) Subsection (2) does not apply to any of the following amounts:
(a) for an associated entity licensed under the Liquor Act 2010
—an amount received that—
(i) is for the supply of liquor or food in accordance with the licence; and
(ii) is not more than reasonable consideration for the supply;
(b) for an associated entity licensed under the Gaming Machine Act 2004
—an amount received for the playing of gaming machines in accordance with the licence;
(c) for an associated entity that operates a hotel, motel, resort, residential park or other short stay accommodation—an amount received that—
(i) is for the provision of accommodation; and
(ii) is not more than reasonable consideration for the accommodation;
(d) an amount prescribed by regulation.
(4) For subsections (1) and (2), if the amount was received—
(a) as free facilities use, the return need only state—
(i) the defined particulars; and
(ii) for each free facilities use received—the date it was received; or
(b) as a loan, the return must state the information required by section 218A (2) (Certain loans not to be received).
(5) In this section:
"occupancy agreement"—see the Residential Tenancies Act 1997
, section 71C.
"residential park"—
(a) means land that includes sites for accommodating manufactured homes or mobile homes; and
(b) includes a caravan park or camping ground.
"residential tenancy agreement"—see the Residential Tenancies Act 1997
"short stay accommodation"—
(a) means premises, or a part of premises, that a person is allowed to use on a short-term basis under a commercial arrangement; but
(b) does not include premises, or part of premises, occupied under a residential tenancy agreement, occupancy agreement, or other agreement that permits a person to use the premises as their principal place of residence.