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POLITICAL BROADCASTS AND POLITICAL DISCLOSURES ACT 1991 No. 203, 1991 - SECT 38 Contributions, pensions, etc.

POLITICAL BROADCASTS AND POLITICAL DISCLOSURES ACT 1991 No. 203, 1991 - SECT 38

Contributions, pensions, etc.
38. (1) Section 78 of the Principal Act is amended:

   (a)  by inserting after paragraph (1) (a) the following paragraph:
  "(aaa)   contributions (not being testamentary contributions) of the value
of $2 and upwards of money or of property other than money which was purchased
by the taxpayer within 12 months immediately preceding the making of the
contribution, made by the taxpayer (where the taxpayer is not a company) in
the year of income to a registered political party within the meaning of the
Commonwealth Electoral Act 1918;";

   (b)  by omitting from subsections (1A) and (2) "paragraph (1) (a)" and
        substituting "paragraph (1) (a) or (aaa)".

(2) The amendments made by subsection (1) apply to contributions made on or
after 1 July 1991.