Queensland Consolidated Acts

ELECTORAL ACT 1992 - SECT 265

265 Gifts to political parties

(1) This section applies to an entity that makes a gift, or made a gift before the commencement, to a registered political party (the
"recipient party" ) in a reporting period.

(2) If the value of the gift is equal to or more than the gift threshold amount, the entity must, by the day prescribed by a regulation, give the commission a return, in the approved form, stating—

(a) the value of the gift; and

(b) the date on which the entity made the gift; and

(c) the name and address of the recipient party; and

(d) if the entity is not the source of the gift—the relevant particulars of the entity that is the source of the gift; and

(e) whether or not the gift is a political donation; and

(f) if the gift is a political donation made to or for the benefit of an electoral committee under section 203 established by the registered political party for an electoral district—the electoral district.

(3) Subsection (4) applies to the entity if—

(a) within the reporting period, the entity makes or made more than 1 gift to the recipient party; and

(b) the total value of the gifts made by the entity to the recipient party during the reporting period is equal to or more than the gift threshold amount; and

(c) a return has not been given under subsection (2) for each of the gifts.

(4) The entity must, by the day prescribed by a regulation, give the commission a return, in the approved form, stating—

(a) the value of each gift; and

(b) the date on which the entity made each gift; and

(c) the name and address of the recipient party; and

(d) if the entity is not the source of the gift—the relevant particulars of the entity that is the source of the gift; and

(e) whether or not the gift is a political donation; and

(f) if the gift is a political donation made to or for the benefit of an electoral committee under section 203 established by the registered political party for an electoral district—the electoral district.

(5) Subsections (2) and (4) apply to an entity even if, at the time the entity made the gifts, the entity was outside Queensland.

(6) For subsections (2) and (4) , the day prescribed must be no more than 8 weeks after the end of the reporting period in which the gifts were made.

(8) If an entity makes a gift to a person or body with the intention of benefiting a particular political party, the entity is taken for this section to have made that gift directly to the political party.

(9) If—

(a) an entity is required to disclose a gift (the
"ultimate gift" ) in a return under subsection (2) or (4) ; and

(b) the entity received a gift (the
"enabling gift" ) that has a value equal to or more than the gift threshold amount which the entity used to make all or a substantial part of the ultimate gift;

the entity must also disclose the relevant details of the enabling gift in the return.

(10) For subsection (9) , the relevant details of an enabling gift are—

(a) its value; and

(b) the date on which it was received; and

(c) the relevant particulars of the entity that made it; and

(d) if the entity is not the source of the gift—the relevant particulars of the entity that is the source of the gift.

(11) This section does not apply to gifts made by any of the following—

(a) a registered political party;

(b) an associated entity;

(c) a candidate in an election.

(12) If a registered political party receives a gift from an entity for which a return is required under this section, the party must, as soon as practicable after receiving the gift, give the entity a notice that states the entity is required to give the commission a return about the gift under this section.

Penalty—

Maximum penalty—20 penalty units.