For the purposes of
this Division the relevant details of a gift are the amount or value of the
gift, the date on which the gift was made, and —
(a) in
the case of a gift made on behalf of the members of an unincorporated
association —
(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
(b) 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 of the person for whose benefit the fund or
funds are held; and
(ii)
the title or other description of the trust fund or the
name of the foundation, as the case requires;
and
(c) in
any other case, the name and address of the person who made the gift.
[Section 175M inserted: No. 75 of 1992 s. 4.]