(1) A person or entity must provide a return in accordance with this section if:
(a) the person or entity makes a gift or gifts to any candidate or member of a group in an election or by - election; and
(b) the total amount or value of the gift or gifts was:
(i) equal to or more than the amount prescribed for the purposes of this paragraph; or
(ii) if no amount is prescribed--more than the disclosure threshold; and
(c) at the time the person or entity makes the gift or gifts, the person or entity is not a political entity or an associated entity.
(1A) A person or entity must provide a return in accordance with this section if:
(a) the person or entity makes a gift or gifts:
(i) during the period, relating to an election or by - election, specified by legislative instrument by the Electoral Commissioner; and
(ii) to any person or entity (whether incorporated or not) specified by the instrument; and
(b) the total amount or value of the gift or gifts was:
(i) equal to or more than the amount prescribed for the purposes of this paragraph; or
(ii) if no amount is prescribed--more than the disclosure threshold; and
(c) at the time the person or entity makes the gift or gifts, the person or entity is not a political entity or associated entity.
(2) The person or entity must, in accordance with this section, provide to the Electoral Commission a return setting out the required details of:
(a) all gifts covered by subsections (1) and (1A); and
(b) all gifts of more than the disclosure threshold, received by the person or entity at any time, that the person or entity used (either wholly or partly):
(i) to enable the person or entity to make the gifts mentioned in paragraph (a) of this subsection; or
(ii) to reimburse the person or entity for making such gifts.
Civil penalty:
(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.
(2A) For the purposes of subsection (2), 2 or more gifts made by a person or entity are taken to be one gift if:
(a) the gifts are made to the same candidate or group in an election or by - election; or
(b) the gifts are made to the same person or entity during the period specified by legislative instrument under paragraph (1A)(a).
(a) be provided to the Electoral Commission before the end of 15 weeks after the polling day for the election or by - election; and
(4) For the purposes of this section, the required details of a gift are its amount or value, the date on which it was made and:
(a) if the gift was made to 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; or
(b) if the gift was purportedly made to a trust fund or paid into the funds of a foundation:
(i) the names and addresses of the trustees of the fund or of the foundation; and
(ii) the title or other description of the trust fund, or the name of the foundation, as the case requires; or
(c) in any other case--the name and address of the person or entity.
(5) Subsection 93(2) of the Regulatory Powers Act does not apply in relation to a contravention of subsection (2) of this section.
(6) Despite subsection 287(9), for the purposes of this section, a person who is a candidate in an election or by - election:
(a) is taken to begin to be a candidate in the election or by - election on the earlier of the following days:
(i) the day that is 6 months before the day the person announced that the person would be a candidate in the election or by - election;
(ii) the day that is 6 months before the day the person nominated as a candidate in the election or by - election; and
(b) is taken to cease to be a candidate in the election or by - election at the end of 30 days after the polling day in the election or by - election.
(7) Despite subsection 287(9), for the purposes of this section, a group:
(a) is taken to begin to be a group in an election on the day that is 6 months before the day the members of the group make a request under section 168 for their names to be grouped in the ballot papers for the election; and
(b) is taken to cease to be a group in the election at the end
of 30 days after the polling day in the election.