(1) For a return for a registered political party under section 290(4) , or a
return for an associated entity under section 294(4) , if the sum of all
amounts received from a particular entity during a reporting period is equal
to or more than the gift threshold amount, the particulars of the sum must be
included in the return.
(2) In calculating the sum, an amount less than the
gift threshold amount need not be counted.
(3) The particulars of the sum
required to be given under subsection (1) are—
(a) the amount of the sum;
and
(b) if the sum received was a gift—
(i) the relevant particulars of the
entity that gave the sum; and
(ii) if the entity is not the source of the
sum—the relevant particulars of the entity that is the source of the sum;
and
(c) if the sum received was a loan—
(i) if the sum was borrowed from a
financial institution—the name of the financial institution from which the
sum was borrowed; or
(ii) otherwise—the information required to be kept
under section 272(3) about the loan.