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<exdoc first.valid.date="2026-03-19T00:00:00+10:00" number="181" doc.class="reg" title="Electoral Regulation 2024" year="2024">
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      <block>
        <txt>Electoral Regulation 2024</txt>
      </block>
    </tier>
  </content>
  <content type="body">
    <parentattributes>
      <attrib name="format" value="" />
    </parentattributes>
    <level id="pt.1" type="part">
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      <no>Part 1</no>
      <heading id="pt.1-he">Preliminary</heading>
      <level type="clause" id="sec.1">
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        </parentattributes>
        <no>1</no>
        <heading id="sec.1-he">Short title</heading>
        <block>
          <txt break.before="1">This regulation may be cited as the <legref check="valid" jurisd="QLD" target.doc.id="sl-2024-0181" type="subordleg"><name emphasis="yes">Electoral Regulation 2024</name></legref>.</txt>
        </block>
      </level>
      <level type="clause" id="sec.2">
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          <attrib name="status.date" value="" />
        </parentattributes>
        <no>2</no>
        <heading id="sec.2-he">Commencement</heading>
        <block>
          <txt break.before="1">This regulation commences on 1 September 2024.</txt>
        </block>
      </level>
    </level>
    <level id="pt.2" type="part">
      <parentattributes>
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        <attrib name="id" value="pt.2" />
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      </parentattributes>
      <no>Part 2</no>
      <heading id="pt.2-he">Electoral rolls</heading>
      <level type="clause" id="sec.3">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
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          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>3</no>
        <heading id="sec.3-he">Electoral rolls—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 58</legref></heading>
        <tier id="sec.3-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.3-ssec.1" />
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          </parentattributes>
          <no>(1)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 58</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref><legref check="invalid" jurisd="QLD" type="act">(e)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the other information prescribed for each person is the date the person is enrolled on the electoral roll.</txt>
          </block>
        </tier>
        <tier id="sec.3-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.3-ssec.2" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 58</legref><legref check="invalid" jurisd="QLD" type="act">(7)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the following government entities are prescribed—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.3-ssec.2-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">Brisbane City Council;</txt>
                </block>
              </li>
              <li id="sec.3-ssec.2-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">Gold Coast City Council;</txt>
                </block>
              </li>
              <li id="sec.3-ssec.2-para1.c" provision.type="other">
                <no>(c)</no>
                <block>
                  <txt break.before="0">Ipswich City Council;</txt>
                </block>
              </li>
              <li id="sec.3-ssec.2-para1.d" provision.type="other">
                <no>(d)</no>
                <block>
                  <txt break.before="0">Logan City Council;</txt>
                </block>
              </li>
              <li id="sec.3-ssec.2-para1.e" provision.type="other">
                <no>(e)</no>
                <block>
                  <txt break.before="0">Residential Tenancies Authority;</txt>
                </block>
              </li>
              <li id="sec.3-ssec.2-para1.f" provision.type="other">
                <no>(f)</no>
                <block>
                  <txt break.before="0">the department in which the <legref check="valid" jurisd="QLD" target.doc.id="act-1995-009" type="act"><name emphasis="yes">Transport Operations (Road Use Management) Act 1995</name></legref> is administered.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
      </level>
      <level type="clause" id="sec.4">
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          <attrib name="status.date" value="" />
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        <no>4</no>
        <heading id="sec.4-he">Price for giving information about electoral rolls to local government—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 61</legref></heading>
        <tier id="sec.4-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
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          <no>(1)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 61</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, table, item 7, column 4, <intref check="valid" refid="sec.4-ssec.1-para1.b">paragraph (b)</intref> and item 8, column 4, <intref check="valid" refid="sec.4-ssec.1-para1.b">paragraph (b)</intref>, the price for a copy of the most recent version of the entire electoral roll and changes to the most recent version of the entire electoral roll for a calendar year is the sum of—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.4-ssec.1-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">507.30 fee units; and</txt>
                </block>
              </li>
              <li id="sec.4-ssec.1-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
        <tier id="sec.4-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
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          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">
              <intref check="valid" refid="sec.4-ssec.3">Subsection (3)</intref> applies for working out the amount of a price for supplying information about the electoral rolls under this section.</txt>
          </block>
        </tier>
        <tier id="sec.4-ssec.3" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.4-ssec.3" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(3)</no>
          <block>
            <txt break.before="0">For the purpose of the <legref check="valid" jurisd="QLD" target.doc.id="act-1954-003" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, <legref check="invalid" jurisd="QLD" type="act">section 48C</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref>, the amount is to be rounded—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.4-ssec.3-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or</txt>
                </block>
              </li>
              <li id="sec.4-ssec.3-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or</txt>
                </block>
              </li>
              <li id="sec.4-ssec.3-para1.c" provision.type="other">
                <no>(c)</no>
                <block>
                  <txt break.before="0">if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards).</txt>
                </block>
              </li>
            </list>
            <note id="sec.4-ssec.3-note" type="example">
              <heading id="sec.4-ssec.3-note-he">Example for <intref check="valid" refid="sec.4-ssec.3-para1.a">paragraph (a)</intref>—</heading>
              <block>
                <txt break.before="1">
                  <intref check="valid" refid="sec.4-ssec.1">Subsection (1)</intref>
                  <intref check="valid" refid="sec.4-ssec.1-para1.b">(b)</intref> prescribes an amount of 37.75 fee units. If the value of a fee unit for this regulation were $1.50, the number of dollars obtained by multiplying $1.50 by 37.75 would be $56.625. Because $56.625 is halfway between $56.60 and $56.65, it is rounded upwards, so the amount would be $56.65.</txt>
              </block>
            </note>
          </block>
        </tier>
      </level>
      <level type="clause" id="sec.5">
        <parentattributes>
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          <attrib name="status" value="" />
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        </parentattributes>
        <no>5</no>
        <heading id="sec.5-he">Restricted information—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">sch 1</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">schedule 1</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, definition <defterm type="mention">publicly available part</defterm>, <intref check="valid" refid="sec.5-para1.b">paragraph (b)</intref>, the following information about a person whose name is on the electoral roll is prescribed to be restricted information—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.5-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">the person’s sex, occupation and date of birth;</txt>
              </block>
            </li>
            <li id="sec.5-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">the date the person is enrolled on the electoral roll.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
    </level>
    <level id="pt.3" type="part">
      <parentattributes>
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      </parentattributes>
      <no>Part 3</no>
      <heading id="pt.3-he">Electronically assisted voting</heading>
      <level type="clause" id="sec.6">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
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          <attrib name="id" value="sec.6" />
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          <attrib name="status.date" value="" />
        </parentattributes>
        <no>6 </no>
        <heading id="sec.6-he">Electors who may make an electronically assisted vote—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 121A</legref></heading>
        <tier id="sec.6-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.6-ssec.1" />
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          <no>(1)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 121A</legref><legref check="invalid" jurisd="QLD" type="act">(c)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, each of the following classes of electors are prescribed—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.6-ssec.1-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">special postal voters who are not detained in lawful custody; </txt>
                </block>
              </li>
              <li id="sec.6-ssec.1-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">distance voters;</txt>
                </block>
              </li>
              <li id="sec.6-ssec.1-para1.c" provision.type="other">
                <no>(c)</no>
                <block>
                  <txt break.before="0">out-of-State voters.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
        <tier id="sec.6-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.6-ssec.2" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">In this section—</txt>
            <deflist>
              <definition affected.by.uncommenced="0" id="sec.6-ssec.2-def.distancevoter_">
                <txt break.before="1">
                  <defterm id="sec.6-ssec.2-def.distancevoter" type="definition">distance voter</defterm>—</txt>
                <list number.type="manual" unnumbered.indent="0">
                  <li id="sec.6-ssec.2-def.distancevoter-para1.a" provision.type="other">
                    <no>(a)</no>
                    <block>
                      <txt break.before="0">means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and</txt>
                    </block>
                  </li>
                  <li id="sec.6-ssec.2-def.distancevoter-para1.b" provision.type="other">
                    <no>(b)</no>
                    <block>
                      <txt break.before="0">if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election.</txt>
                      <note id="sec.6-ssec.2-def.distancevoter-para1.b-note" type="example">
                        <heading id="sec.6-ssec.2-def.distancevoter-para1.b-note-he">Example of an elector for <intref check="valid" refid="sec.6-ssec.2-def.distancevoter-para1.b">paragraph (b)</intref>—</heading>
                        <block>
                          <txt break.before="0">an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election</txt>
                        </block>
                      </note>
                    </block>
                  </li>
                </list>
              </definition>
              <definition affected.by.uncommenced="0" id="sec.6-ssec.2-def.outofStatevoter_">
                <txt break.before="1">
                  <defterm id="sec.6-ssec.2-def.outofStatevoter" type="definition">out-of-State voter</defterm>, for an election, means an elector who is not in Queensland at any time during the voting period.</txt>
              </definition>
              <definition affected.by.uncommenced="0" id="sec.6-ssec.2-def.votingperiod_">
                <txt break.before="1">
                  <defterm id="sec.6-ssec.2-def.votingperiod" type="definition">voting period</defterm>, for an election, means the period—</txt>
                <list number.type="manual" unnumbered.indent="0">
                  <li id="sec.6-ssec.2-def.votingperiod-para1.a" provision.type="other">
                    <no>(a)</no>
                    <block>
                      <txt break.before="0">starting on the first day that a pre-poll ordinary vote may be made for an election; and</txt>
                    </block>
                  </li>
                  <li id="sec.6-ssec.2-def.votingperiod-para1.b" provision.type="other">
                    <no>(b)</no>
                    <block>
                      <txt break.before="0">ending when ordinary voting hours for the election ends.</txt>
                    </block>
                  </li>
                </list>
              </definition>
            </deflist>
          </block>
        </tier>
      </level>
      <level type="clause" id="sec.7">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.7" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>7</no>
        <heading id="sec.7-he">Approval of procedures for electronically assisted voting—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 121B</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 121B</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref><legref check="invalid" jurisd="QLD" type="act">(a)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures set out in the document called ‘Procedure for electronically assisted voting for State elections, version 4.0’, made by the commission on 14 December 2023, are approved.</txt>
        </block>
        <note id="sec.7-note" type="example">
          <heading id="sec.7-note-he">Note—</heading>
          <block>
            <txt break.before="1">Under <legref check="invalid" jurisd="QLD" type="act">section 121B</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref><legref check="invalid" jurisd="QLD" type="act">(c)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures must be published on the commission’s website.</txt>
          </block>
        </note>
      </level>
    </level>
    <level id="pt.4" type="part">
      <parentattributes>
        <attrib name="affected.by.uncommenced" value="0" />
        <attrib name="cl.number.start" value="" />
        <attrib name="id" value="pt.4" />
        <attrib name="pt.number.start" value="" />
        <attrib name="status" value="" />
        <attrib name="status.date" value="" />
      </parentattributes>
      <no>Part 4</no>
      <heading id="pt.4-he">Election funding and financial disclosure</heading>
      <level type="clause" id="sec.8">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.8" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>8</no>
        <heading id="sec.8-he">Qualifications or experience for auditors—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 197</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 197</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, definition <defterm type="mention">auditor</defterm>, <intref check="valid" refid="sec.8-para1.a">paragraph (a)</intref>, the qualifications prescribed are any of the following—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.8-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">registration as an auditor under the <legref check="invalid" jurisd="QLD" type="act"><name emphasis="no" />Corporations Act</legref>;</txt>
              </block>
            </li>
            <li id="sec.8-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;</txt>
              </block>
            </li>
            <li id="sec.8-para1.c" provision.type="other">
              <no>(c)</no>
              <block>
                <txt break.before="0">membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;</txt>
              </block>
            </li>
            <li id="sec.8-para1.d" provision.type="other">
              <no>(d)</no>
              <block>
                <txt break.before="0">membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.9">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.9" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>9</no>
        <heading id="sec.9-he">Amount of policy development payment for eligible registered political party or independent member—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 241</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 241</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the amount prescribed for definition <defterm id="def.A" type="mention">A</defterm> is $3m.</txt>
        </block>
      </level>
      <level type="clause" id="sec.10">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.10" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>10</no>
        <heading id="sec.10-he">Period for candidate to give return about gift or loan received—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">ss 261</legref> and <legref check="invalid" jurisd="QLD" type="act">262</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">sections 261</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(c)</legref> and <legref check="invalid" jurisd="QLD" type="act">262</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(c)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day or time prescribed for a return about a gift or loan received by a candidate is—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.10-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">if the gift or loan is received within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or</txt>
              </block>
            </li>
            <li id="sec.10-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">otherwise—the seventh business day after the day the gift or loan is received.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.11">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.11" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>11</no>
        <heading id="sec.11-he">Period for giving returns for gifts by third parties that incur expenditure for political purposes—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 263</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 263</legref>(3)(c) of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day prescribed for a return about a gift received by a third party is the seventh business day after the day the gift is used as mentioned in section <legref check="invalid" jurisd="QLD" type="act">263</legref>(2)(b) of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
        </block>
      </level>
      <level type="clause" id="sec.12">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.12" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>12</no>
        <heading id="sec.12-he">Period for giving returns by third parties for gifts made to candidates—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 264</legref></heading>
        <tier id="sec.12-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.12-ssec.1" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(1)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 264</legref>(2) of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day prescribed for a return about a gift made by a third party is the seventh business day after the day the gift is made.</txt>
          </block>
        </tier>
        <tier id="sec.12-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.12-ssec.2" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 264</legref>(5) of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day prescribed is—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.12-ssec.2-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">for the gift (the <defterm id="sec.12-ssec.2-def.thresholdgift" type="definition">threshold gift</defterm>) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and</txt>
                </block>
              </li>
              <li id="sec.12-ssec.2-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">for each subsequent gift—the seventh business day after the day the gift is made.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
      </level>
      <level type="clause" id="sec.13">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.13" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>13</no>
        <heading id="sec.13-he">Period for giving returns by entities for gifts made to political parties—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 265</legref></heading>
        <tier id="sec.13-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.13-ssec.1" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(1)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 265</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day prescribed for a return about a gift made by an entity to a registered political party is the seventh business day after the day the gift is made.</txt>
          </block>
        </tier>
        <tier id="sec.13-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.13-ssec.2" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">For <legref check="invalid" jurisd="QLD" type="act">section 265</legref><legref check="invalid" jurisd="QLD" type="act">(4)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day prescribed is—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.13-ssec.2-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">for the gift (the <defterm id="sec.13-ssec.2-def.thresholdgift" type="definition">threshold gift</defterm>) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and</txt>
                </block>
              </li>
              <li id="sec.13-ssec.2-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">for each subsequent gift—the seventh business day after the day the gift is made.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
      </level>
      <level type="clause" id="sec.14">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.14" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>14</no>
        <heading id="sec.14-he">Time person taken to remain as candidate—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 271</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 271</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the time prescribed is 30 days after the polling day for the election.</txt>
        </block>
      </level>
      <level type="clause" id="sec.15">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.15" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>15</no>
        <heading id="sec.15-he">Period for registered political party to give return about gift or loan received—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 290</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 290</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(d)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day or time prescribed for a return about a gift or loan received by a registered political party is—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.15-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">if the gift or loan is received within 7 business days before the polling day for a general election—24 hours after the gift or loan is received; or</txt>
              </block>
            </li>
            <li id="sec.15-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">if the gift or loan is received within 7 business days before the polling day for a by-election in which the registered political party has endorsed a candidate—24 hours after the gift or loan is received; or</txt>
              </block>
            </li>
            <li id="sec.15-para1.c" provision.type="other">
              <no>(c)</no>
              <block>
                <txt break.before="0">otherwise—the seventh business day after the day the gift or loan is received.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.16">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.16" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>16</no>
        <heading id="sec.16-he">Period for financial controller of associated entity to give return about gift or loan received—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 294</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 294</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(d)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the day or time prescribed for a return about a gift or loan received by an entity is—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.16-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">if the gift or loan is received by an associated entity of a registered political party within 7 business days before the polling day for a general election or by-election in which the party has endorsed a candidate—24 hours after the gift or loan is received; or</txt>
              </block>
            </li>
            <li id="sec.16-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">if the gift or loan is received by an associated entity of a candidate in an election within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or</txt>
              </block>
            </li>
            <li id="sec.16-para1.c" provision.type="other">
              <no>(c)</no>
              <block>
                <txt break.before="0">otherwise—the seventh business day after the day the gift or loan is received.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.17">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.17" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>17</no>
        <heading id="sec.17-he">Detail to be provided in returns by political parties and associated entities—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 296</legref></heading>
        <block>
          <txt break.before="1">For a gift or loan that is the subject of a return given by a registered political party’s agent or associated entity’s financial controller under <legref check="invalid" jurisd="QLD" type="act">section 290</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> or <legref check="invalid" jurisd="QLD" type="act">294</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act, the return</legref> must state the day the gift or loan was made to the party or associated entity.</txt>
        </block>
      </level>
      <level type="clause" id="sec.18">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.18" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>18</no>
        <heading id="sec.18-he">Prescribed details for application for registration of third party for an election—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 299</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 299</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the following details are prescribed—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.18-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">the election to which the application relates;</txt>
              </block>
            </li>
            <li id="sec.18-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">the following details in relation to the third party—</txt>
                <list number.type="manual" unnumbered.indent="0">
                  <li id="sec.18-para1.b-para2.i" provision.type="other">
                    <no>(i)</no>
                    <block>
                      <txt break.before="0">if the third party is an individual—date of birth;</txt>
                    </block>
                  </li>
                  <li id="sec.18-para1.b-para2.ii" provision.type="other">
                    <no>(ii)</no>
                    <block>
                      <txt break.before="0">if the third party is not an individual—</txt>
                      <list number.type="manual" unnumbered.indent="0">
                        <li id="sec.18-para1.b-para2.ii-para3.A" provision.type="other">
                          <no>(A)</no>
                          <block>
                            <txt break.before="0">ABN or ACN; and</txt>
                          </block>
                        </li>
                        <li id="sec.18-para1.b-para2.ii-para3.B" provision.type="other">
                          <no>(B)</no>
                          <block>
                            <txt break.before="0">business address;</txt>
                          </block>
                        </li>
                      </list>
                    </block>
                  </li>
                  <li id="sec.18-para1.b-para2.iv" provision.type="other">
                    <no>(iv)</no>
                    <block>
                      <txt break.before="0">telephone number;</txt>
                    </block>
                  </li>
                  <li id="sec.18-para1.b-para2.v" provision.type="other">
                    <no>(v)</no>
                    <block>
                      <txt break.before="0">email address.</txt>
                    </block>
                  </li>
                </list>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.19">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.19" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>19</no>
        <heading id="sec.19-he">Particulars to be included in register of non-monetary gifts—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 305F</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 305F</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(a)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the following particulars about a non-monetary gift are prescribed—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.19-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">a description of the gift; </txt>
              </block>
            </li>
            <li id="sec.19-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">the day the gift was received; </txt>
              </block>
            </li>
            <li id="sec.19-para1.c" provision.type="other">
              <no>(c)</no>
              <block>
                <txt break.before="0">the value of the gift;</txt>
              </block>
            </li>
            <li id="sec.19-para1.d" provision.type="other">
              <no>(d)</no>
              <block>
                <txt break.before="0">the relevant particulars of the person who made the gift; </txt>
              </block>
            </li>
            <li id="sec.19-para1.e" provision.type="other">
              <no>(e)</no>
              <block>
                <txt break.before="0">for a gift that has been disposed of—</txt>
                <list number.type="manual" unnumbered.indent="0">
                  <li id="sec.19-para1.e-para2.i" provision.type="other">
                    <no>(i)</no>
                    <block>
                      <txt break.before="0">the day of the disposal; and</txt>
                    </block>
                  </li>
                  <li id="sec.19-para1.e-para2.ii" provision.type="other">
                    <no>(ii)</no>
                    <block>
                      <txt break.before="0">the amount received for the disposal.</txt>
                    </block>
                  </li>
                </list>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.20">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.20" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>20 </no>
        <heading id="sec.20-he">Particulars of subscribed members and affiliates to be included in register—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 305G</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 305G</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the name of the person is the particular prescribed.</txt>
        </block>
      </level>
      <level type="clause" id="sec.21">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.21" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>21</no>
        <heading id="sec.21-he">Approval of procedures for electronic lodgement of returns—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 315A</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 315A</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref><legref check="invalid" jurisd="QLD" type="act">(a)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures set out in the document called ‘Procedure for electronic lodgement of returns, version 3.0’, made by the commission on 22 May 2023, are approved.</txt>
        </block>
        <note id="sec.21-note" type="example">
          <heading id="sec.21-note-he">Note—</heading>
          <block>
            <txt break.before="1">Under <legref check="invalid" jurisd="QLD" refid="sec.315A" type="act">section 315A</legref><legref check="invalid" jurisd="QLD" refid="sec.315A-ssec.2" type="act">(2)</legref><legref check="invalid" jurisd="QLD" refid="sec.315A-ssec.2-para1.c" type="act">(c)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures must be published on the commission’s website.</txt>
          </block>
        </note>
      </level>
    </level>
    <level id="pt.5" type="part">
      <parentattributes>
        <attrib name="affected.by.uncommenced" value="0" />
        <attrib name="cl.number.start" value="" />
        <attrib name="id" value="pt.5" />
        <attrib name="pt.number.start" value="" />
        <attrib name="status" value="" />
        <attrib name="status.date" value="" />
      </parentattributes>
      <no>Part 5</no>
      <heading id="pt.5-he">Prescribed information to be included in particular records to be kept</heading>
      <level type="division" id="pt.5-div.1">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="cl.number.start" value="" />
          <attrib name="dv.number.start" value="" />
          <attrib name="id" value="pt.5-div.1" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>Division 1</no>
        <heading id="pt.5-div.1-he">Preliminary</heading>
        <level type="clause" id="sec.22">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.22" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>22</no>
          <heading id="sec.22-he">Purpose of part</heading>
          <block>
            <txt break.before="1">This part prescribes, for <legref check="invalid" jurisd="QLD" type="act">section 305AB</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, information that is required to be included in a record for a prescribed matter.</txt>
          </block>
        </level>
      </level>
      <level type="division" id="pt.5-div.2">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="cl.number.start" value="" />
          <attrib name="dv.number.start" value="" />
          <attrib name="id" value="pt.5-div.2" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>Division 2</no>
        <heading id="pt.5-div.2-he">Records about political donations and other gifts and loans</heading>
        <level type="clause" id="sec.23">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.23" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>23</no>
          <heading id="sec.23-he">Political donations made to or for the benefit of particular election participants</heading>
          <tier id="sec.23-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.23-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about a political donation made to, or for the benefit of, a participant in an election, other than a third party.</txt>
            </block>
          </tier>
          <tier id="sec.23-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.23-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.23-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the day the political donation was made;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the amount or value of the political donation;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for a political donation that is a gift—how the value of the gift is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">the relevant particulars of the person who made the political donation;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for a political donation that is a gift or loan made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.f" provision.type="other">
                  <no>(f)</no>
                  <block>
                    <txt break.before="0">the donor statement, if any, that accompanied the political donation;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.g" provision.type="other">
                  <no>(g)</no>
                  <block>
                    <txt break.before="0">a copy of the receipt required, under <legref check="invalid" jurisd="QLD" type="act">section 258</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, to be given to the person who made the political donation;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.2-para1.h" provision.type="other">
                  <no>(h)</no>
                  <block>
                    <txt break.before="0">for a political donation that is refunded or returned in full or in part—</txt>
                    <list number.type="manual" unnumbered.indent="0">
                      <li id="sec.23-ssec.2-para1.h-para2.i" provision.type="other">
                        <no>(i)</no>
                        <block>
                          <txt break.before="0">the day the refund was given or the return was made; and</txt>
                        </block>
                      </li>
                      <li id="sec.23-ssec.2-para1.h-para2.ii" provision.type="other">
                        <no>(ii)</no>
                        <block>
                          <txt break.before="0">the amount or value refunded or returned; and</txt>
                        </block>
                      </li>
                      <li id="sec.23-ssec.2-para1.h-para2.iii" provision.type="other">
                        <no>(iii)</no>
                        <block>
                          <txt break.before="0">for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
                        </block>
                      </li>
                    </list>
                  </block>
                </li>
              </list>
            </block>
            <note id="sec.23-ssec.2-note" type="example">
              <heading id="sec.23-ssec.2-note-he">Note—</heading>
              <block>
                <txt break.before="1">See <legref check="invalid" jurisd="QLD" type="act">sections 220</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref> and <legref check="invalid" jurisd="QLD" type="act">272</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> for other information to be included in records about political donations of property other than money and records about loans.</txt>
              </block>
            </note>
          </tier>
          <tier id="sec.23-ssec.3" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.23-ssec.3" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(3)</no>
            <block>
              <txt break.before="0">If the record is about a political donation that is electoral expenditure gifted to the election participant, the following information must also be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.23-ssec.3-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">details about how the electoral expenditure benefits the election participant;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.3-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">details of the circumstances mentioned in <legref check="invalid" jurisd="QLD" type="act">section 200B</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref><legref check="invalid" jurisd="QLD" type="act">(i)</legref> or <legref check="invalid" jurisd="QLD" type="act">(ii)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> that apply;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.3-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">details of the consideration, if any, the election participant provided for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.3-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">a copy of an invoice, if any, issued to the election participant for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.23-ssec.3-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
        <level type="clause" id="sec.24">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.24" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>24</no>
          <heading id="sec.24-he">Other gifts or loans made to or for the benefit of particular election participants</heading>
          <tier id="sec.24-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.24-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about a gift or loan that is not a political donation made to, or for the benefit of, a participant in an election, other than a third party.</txt>
            </block>
          </tier>
          <tier id="sec.24-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.24-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.24-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the day the gift or loan was made;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the amount or value of the gift or loan;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for a record about a gift—how the value of the gift is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">the relevant particulars of the person who made the gift or loan;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.2-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">if the gift is given or the loan is made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.2-para1.f" provision.type="other">
                  <no>(f)</no>
                  <block>
                    <txt break.before="0">for a record about a gift that is refunded or returned in full or in part—</txt>
                    <list number.type="manual" unnumbered.indent="0">
                      <li id="sec.24-ssec.2-para1.f-para2.i" provision.type="other">
                        <no>(i)</no>
                        <block>
                          <txt break.before="0">the day the refund was given or the return was made; and</txt>
                        </block>
                      </li>
                      <li id="sec.24-ssec.2-para1.f-para2.ii" provision.type="other">
                        <no>(ii)</no>
                        <block>
                          <txt break.before="0">the amount or value refunded or returned; and</txt>
                        </block>
                      </li>
                      <li id="sec.24-ssec.2-para1.f-para2.iii" provision.type="other">
                        <no>(iii)</no>
                        <block>
                          <txt break.before="0">for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
                        </block>
                      </li>
                    </list>
                  </block>
                </li>
              </list>
            </block>
            <note id="sec.24-ssec.2-note" type="example">
              <heading id="sec.24-ssec.2-note-he">Note—</heading>
              <block>
                <txt break.before="1">See <legref check="invalid" jurisd="QLD" type="act">sections 220</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref> and <legref check="invalid" jurisd="QLD" type="act">272</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> for other information to be included in records about political donations of property other than money and records about loans.</txt>
              </block>
            </note>
          </tier>
          <tier id="sec.24-ssec.3" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.24-ssec.3" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(3)</no>
            <block>
              <txt break.before="0">If the record is about a gift that is electoral expenditure gifted to the election participant, the following information must also be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.24-ssec.3-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">details about how the electoral expenditure benefits the election participant;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.3-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">details of the circumstances mentioned in <legref check="invalid" jurisd="QLD" type="act">section 200B</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref><legref check="invalid" jurisd="QLD" type="act">(i)</legref> or <legref check="invalid" jurisd="QLD" type="act">(ii)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> that apply;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.3-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">details of the consideration, if any, the election participant provided for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.3-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">a copy of an invoice, if any, issued to the election participant for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.24-ssec.3-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
        <level type="clause" id="sec.25">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.25" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>25</no>
          <heading id="sec.25-he">Political donations or other gifts or loans made by particular election participants to other election participants</heading>
          <tier id="sec.25-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.25-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about a political donation, or another gift or loan, made by a participant in an election, other than a third party, (the <defterm id="sec.25-def.firstparticipant" type="definition">first participant</defterm>) to another participant in the election (the <defterm id="sec.25-def.secondparticipant" type="definition">second participant</defterm>).</txt>
            </block>
          </tier>
          <tier id="sec.25-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.25-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.25-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the day the political donation, gift or loan was made;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the amount or value of the political donation, gift or loan;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for a record about a gift—how the value of the gift is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">the relevant particulars of the first participant;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.2-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for a record about a loan—the terms and conditions of the loan;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.2-para1.f" provision.type="other">
                  <no>(f)</no>
                  <block>
                    <txt break.before="0">for a gift that is returned or refunded in full or in part—</txt>
                    <list number.type="manual" unnumbered.indent="0">
                      <li id="sec.25-ssec.2-para1.f-para2.i" provision.type="other">
                        <no>(i)</no>
                        <block>
                          <txt break.before="0">the day the refund was given or the return was made; and</txt>
                        </block>
                      </li>
                      <li id="sec.25-ssec.2-para1.f-para2.ii" provision.type="other">
                        <no>(ii)</no>
                        <block>
                          <txt break.before="0">the amount or value refunded or returned; and</txt>
                        </block>
                      </li>
                      <li id="sec.25-ssec.2-para1.f-para2.iii" provision.type="other">
                        <no>(iii)</no>
                        <block>
                          <txt break.before="0">for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
                        </block>
                      </li>
                    </list>
                  </block>
                </li>
              </list>
            </block>
          </tier>
          <tier id="sec.25-ssec.3" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.25-ssec.3" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(3)</no>
            <block>
              <txt break.before="0">If the record is about a gift that is electoral expenditure gifted to the second participant, the following information must also be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.25-ssec.3-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">details about how the electoral expenditure benefits the second participant;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.3-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">details of the circumstances mentioned in <legref check="invalid" jurisd="QLD" type="act">section 200B</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref><legref check="invalid" jurisd="QLD" type="act">(i)</legref> or <legref check="invalid" jurisd="QLD" type="act">(ii)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> that apply;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.3-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">details of the consideration, if any, the first participant received from the second participant for incurring the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.3-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">a copy of an invoice, if any, the first participant issued to the second participant for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.25-ssec.3-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure incurred under an arrangement between the first participant and second participant, and other participants in the election—the details of the arrangement.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
        <level type="clause" id="sec.26">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.26" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>26</no>
          <heading id="sec.26-he">Gifts made to or for the benefit of a third party</heading>
          <tier id="sec.26-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.26-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about a gift made to, or for the benefit of, a third party about which the third party is required to give the commission a return under <legref check="invalid" jurisd="QLD" type="act">section 263</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
            </block>
          </tier>
          <tier id="sec.26-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.26-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.26-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the day the gift was made;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the amount or value of the gift;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for a gift of property other than money—how the value of the gift is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">the relevant particulars of the person who made the gift;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.2-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">if the person who made the gift is not the source of the gift—the relevant particulars of the entity that is the source of the gift;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.2-para1.f" provision.type="other">
                  <no>(f)</no>
                  <block>
                    <txt break.before="0">for a gift that is refunded or returned in full or in part—</txt>
                    <list number.type="manual" unnumbered.indent="0">
                      <li id="sec.26-ssec.2-para1.f-para2.i" provision.type="other">
                        <no>(i)</no>
                        <block>
                          <txt break.before="0">the day the refund was given or the return was made; and</txt>
                        </block>
                      </li>
                      <li id="sec.26-ssec.2-para1.f-para2.ii" provision.type="other">
                        <no>(ii)</no>
                        <block>
                          <txt break.before="0">the amount or value refunded or returned; and</txt>
                        </block>
                      </li>
                      <li id="sec.26-ssec.2-para1.f-para2.iii" provision.type="other">
                        <no>(iii)</no>
                        <block>
                          <txt break.before="0">for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under <legref check="invalid" jurisd="QLD" type="act">section 201B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>.</txt>
                        </block>
                      </li>
                    </list>
                  </block>
                </li>
              </list>
            </block>
          </tier>
          <tier id="sec.26-ssec.3" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.26-ssec.3" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(3)</no>
            <block>
              <txt break.before="0">If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.26-ssec.3-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">details about how the electoral expenditure benefits the third party;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.3-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">details of the circumstances mentioned in <legref check="invalid" jurisd="QLD" type="act">section 200B</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref><legref check="invalid" jurisd="QLD" type="act">(i)</legref> or <legref check="invalid" jurisd="QLD" type="act">(ii)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> that apply;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.3-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">details of the consideration, if any, the third party provided for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.3-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">a copy of an invoice, if any, issued to the third party for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.26-ssec.3-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure incurred under an arrangement between the third party and 1 or more participants in an election—details of the arrangement.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
      </level>
      <level type="division" id="pt.5-div.3">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="cl.number.start" value="" />
          <attrib name="dv.number.start" value="" />
          <attrib name="id" value="pt.5-div.3" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>Division 3</no>
        <heading id="pt.5-div.3-he">Records about electoral expenditure</heading>
        <level type="clause" id="sec.27">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.27" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>27</no>
          <heading id="sec.27-he">Electoral expenditure incurred</heading>
          <tier id="sec.27-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.27-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about electoral expenditure incurred—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.27-ssec.1-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">by a participant in an election, other than a third party, or with the election participant’s authority, at any time; or</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.1-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">by a third party for an election, or with the third party’s authority, during the capped expenditure period for the election.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
          <tier id="sec.27-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.27-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.27-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the amount of the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the day the amount was paid;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">a description of the goods or services for which the electoral expenditure was incurred;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">the name and business address of the person who supplied the goods or provided the services;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.e" provision.type="other">
                  <no>(e)</no>
                  <block>
                    <txt break.before="0">the day the goods or services were supplied or provided;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.f" provision.type="other">
                  <no>(f)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure to which <legref check="invalid" jurisd="QLD" type="act">section 281</legref><legref check="invalid" jurisd="QLD" type="act">(4)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> applies—the day the goods were first used for a campaign purpose during a capped expenditure period;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.g" provision.type="other">
                  <no>(g)</no>
                  <block>
                    <txt break.before="0">a copy of an invoice or receipt issued to the election participant for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.h" provision.type="other">
                  <no>(h)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure that benefits another participant in the election—</txt>
                    <list number.type="manual" unnumbered.indent="0">
                      <li id="sec.27-ssec.2-para1.h-para2.i" provision.type="other">
                        <no>(i)</no>
                        <block>
                          <txt break.before="0">details about how the electoral expenditure benefits the other election participant; and</txt>
                        </block>
                      </li>
                      <li id="sec.27-ssec.2-para1.h-para2.ii" provision.type="other">
                        <no>(ii)</no>
                        <block>
                          <txt break.before="0">details of the circumstances mentioned in <legref check="invalid" jurisd="QLD" type="act">section 200B</legref><legref check="invalid" jurisd="QLD" type="act">(1)</legref><legref check="invalid" jurisd="QLD" type="act">(b)</legref><legref check="invalid" jurisd="QLD" type="act">(i)</legref> or <legref check="invalid" jurisd="QLD" type="act">(ii)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> that apply; and</txt>
                        </block>
                      </li>
                      <li id="sec.27-ssec.2-para1.h-para2.iii" provision.type="other">
                        <no>(iii)</no>
                        <block>
                          <txt break.before="0">a copy of an invoice, if any, issued to the other election participant for the electoral expenditure;</txt>
                        </block>
                      </li>
                    </list>
                  </block>
                </li>
                <li id="sec.27-ssec.2-para1.i" provision.type="other">
                  <no>(i)</no>
                  <block>
                    <txt break.before="0">for electoral expenditure that relates to an election for an electoral district under <legref check="invalid" jurisd="QLD" type="act">section 281B</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>—details of how the expenditure relates to the election under that section.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
      </level>
      <level type="division" id="pt.5-div.4">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="cl.number.start" value="" />
          <attrib name="dv.number.start" value="" />
          <attrib name="id" value="pt.5-div.4" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>Division 4</no>
        <heading id="pt.5-div.4-he">Records about State campaign accounts of registered political parties and candidates in an election</heading>
        <level type="clause" id="sec.28">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.28" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>28</no>
          <heading id="sec.28-he">Amounts paid into State campaign account</heading>
          <tier id="sec.28-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.28-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about an amount paid into the State campaign account of a registered political party or candidate in an election.</txt>
            </block>
          </tier>
          <tier id="sec.28-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.28-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.28-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the amount;</txt>
                  </block>
                </li>
                <li id="sec.28-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">the type of the amount, or each part of the amount, as mentioned in <legref check="invalid" jurisd="QLD" type="act">section 216</legref><legref check="invalid" jurisd="QLD" type="act">(2)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>;</txt>
                  </block>
                </li>
                <li id="sec.28-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for each part of the amount that is of a type mentioned in <intref check="invalid" refid="sec.216">section 216</intref><intref check="invalid" refid="sec.216-ssec.2">(2)</intref><intref check="invalid" refid="sec.216-ssec.2-para1.b">(b)</intref>, <intref check="invalid" refid="sec.216-ssec.2-para1.c">(c)</intref>, <intref check="invalid" refid="sec.216-ssec.2-para1.e">(e)</intref>, <intref check="invalid" refid="sec.216-ssec.2-para1.f">(f)</intref>, <intref check="invalid" refid="sec.216-ssec.2-para1.i">(i)</intref> or <intref check="invalid" refid="sec.216-ssec.2-para1.j">(j)</intref>—the information necessary to show the part is an amount of that type.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
        <level type="clause" id="sec.29">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="provision.type" value="other" />
            <attrib name="spent.amends" value="0" />
            <attrib name="id" value="sec.29" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>29</no>
          <heading id="sec.29-he">Amounts paid from State campaign account</heading>
          <tier id="sec.29-ssec.1" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.29-ssec.1" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(1)</no>
            <block>
              <txt break.before="0">This section applies for a record about an amount paid from the State campaign account of a registered political party or candidate in an election.</txt>
            </block>
          </tier>
          <tier id="sec.29-ssec.2" type="subclause">
            <parentattributes>
              <attrib name="affected.by.uncommenced" value="0" />
              <attrib name="id" value="sec.29-ssec.2" />
              <attrib name="provision.type" value="other" />
              <attrib name="status" value="" />
              <attrib name="status.date" value="" />
            </parentattributes>
            <no>(2)</no>
            <block>
              <txt break.before="0">The following information must be included in the record—</txt>
              <list number.type="manual" unnumbered.indent="0">
                <li id="sec.29-ssec.2-para1.a" provision.type="other">
                  <no>(a)</no>
                  <block>
                    <txt break.before="0">the amount;</txt>
                  </block>
                </li>
                <li id="sec.29-ssec.2-para1.b" provision.type="other">
                  <no>(b)</no>
                  <block>
                    <txt break.before="0">for an amount paid for electoral expenditure incurred by the registered political party or candidate—information necessary to show the amount is paid for the electoral expenditure;</txt>
                  </block>
                </li>
                <li id="sec.29-ssec.2-para1.c" provision.type="other">
                  <no>(c)</no>
                  <block>
                    <txt break.before="0">for an amount paid to reimburse a person for electoral expenditure incurred by the person for the registered political party or candidate—information necessary to show the amount is paid to reimburse the person;</txt>
                  </block>
                </li>
                <li id="sec.29-ssec.2-para1.d" provision.type="other">
                  <no>(d)</no>
                  <block>
                    <txt break.before="0">for an amount paid as an amount payable under a loan to which <legref check="invalid" jurisd="QLD" type="act">section 217</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref> applies—information necessary to show the amount is paid under the loan.</txt>
                  </block>
                </li>
              </list>
            </block>
          </tier>
        </level>
      </level>
    </level>
    <level id="pt.6" type="part">
      <parentattributes>
        <attrib name="affected.by.uncommenced" value="0" />
        <attrib name="cl.number.start" value="" />
        <attrib name="id" value="pt.6" />
        <attrib name="pt.number.start" value="" />
        <attrib name="status" value="" />
        <attrib name="status.date" value="" />
      </parentattributes>
      <no>Part 6</no>
      <heading id="pt.6-he">Miscellaneous</heading>
      <level type="clause" id="sec.30">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.30" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>30</no>
        <heading id="sec.30-he">Documents for application for registration—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 71</legref></heading>
        <block>
          <txt break.before="0">For section <legref check="invalid" jurisd="QLD" type="act">71</legref><legref check="invalid" jurisd="QLD" type="act">(4)</legref><legref check="invalid" jurisd="QLD" type="act">(g)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the documents prescribed for an application for registration of a political party that is not a Queensland parliamentary party are—</txt>
          <list number.type="manual" unnumbered.indent="0">
            <li id="sec.30-para1.a" provision.type="other">
              <no>(a)</no>
              <block>
                <txt break.before="0">for each elector whose name is set out in the application as being a member of the party, each of the following—</txt>
                <list number.type="manual" unnumbered.indent="0">
                  <li id="sec.30-para1.a-para2.i" provision.type="other">
                    <no>(i)</no>
                    <block>
                      <txt break.before="0">a document that is evidence of the elector’s current membership;</txt>
                    </block>
                  </li>
                  <li id="sec.30-para1.a-para2.ii" provision.type="other">
                    <no>(ii)</no>
                    <block>
                      <txt break.before="0">a statutory declaration by the secretary of the party verifying the information in the document; and</txt>
                    </block>
                  </li>
                </list>
              </block>
            </li>
            <li id="sec.30-para1.b" provision.type="other">
              <no>(b)</no>
              <block>
                <txt break.before="0">a list of the party’s associated entities.</txt>
              </block>
            </li>
          </list>
        </block>
      </level>
      <level type="clause" id="sec.31">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.31" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>31</no>
        <heading id="sec.31-he">Approval of procedures for counting of absentee votes—<legref check="invalid" jurisd="QLD" type="act">Act</legref>, <legref check="invalid" jurisd="QLD" type="act">s 130A</legref></heading>
        <block>
          <txt break.before="1">For <legref check="invalid" jurisd="QLD" type="act">section 130A</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref><legref check="invalid" jurisd="QLD" type="act">(a)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures set out in the document called ‘Procedures for counting of absentee votes for State elections and referendums, version 2.2’, made by the commission on 26 July 2024, are approved.</txt>
        </block>
        <note id="sec.31-note" type="example">
          <heading id="sec.31-note-he">Note—</heading>
          <block>
            <txt break.before="1">Under <legref check="invalid" jurisd="QLD" type="act">section 130A</legref><legref check="invalid" jurisd="QLD" type="act">(3)</legref><legref check="invalid" jurisd="QLD" type="act">(c)</legref> of the <legref check="invalid" jurisd="QLD" type="act">Act</legref>, the procedures must be published on the commission’s website.</txt>
          </block>
        </note>
      </level>
      <level type="clause" id="sec.32" status="repealed">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="other" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.32" />
          <attrib name="status" value="repealed" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>32</no>
        <heading id="sec.32-he" />
        <repealed>
          <repealedtxt />
        </repealed>
        <note type="history">
          <txt break.before="1">
            <b>s 32</b> om <legref check="valid" jurisd="QLD" target.doc.id="act-2026-001" type="act" valid.date="as.made">2026 Act No. 1</legref><legref check="valid" jurisd="QLD" refid="sec.49" target.doc.id="act-2026-001" type="act" valid.date="as.made">s 49</legref><legref check="valid" jurisd="QLD" refid="sch.1" target.doc.id="act-2026-001" type="act" valid.date="as.made">sch 1</legref></txt>
        </note>
      </level>
    </level>
    <level id="pt.7" type="part">
      <parentattributes>
        <attrib name="affected.by.uncommenced" value="0" />
        <attrib name="cl.number.start" value="" />
        <attrib name="id" value="pt.7" />
        <attrib name="pt.number.start" value="" />
        <attrib name="status" value="" />
        <attrib name="status.date" value="" />
      </parentattributes>
      <no>Part 7</no>
      <heading id="pt.7-he">Transitional provision</heading>
      <level type="clause" id="sec.33">
        <parentattributes>
          <attrib name="affected.by.uncommenced" value="0" />
          <attrib name="provision.type" value="transitional" />
          <attrib name="spent.amends" value="0" />
          <attrib name="id" value="sec.33" />
          <attrib name="status" value="" />
          <attrib name="status.date" value="" />
        </parentattributes>
        <no>33</no>
        <heading id="sec.33-he">Calls for nominations given before commencement</heading>
        <tier id="sec.33-ssec.1" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.33-ssec.1" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(1)</no>
          <block>
            <txt break.before="0">This section applies if—</txt>
            <list number.type="manual" unnumbered.indent="0">
              <li id="sec.33-ssec.1-para1.a" provision.type="other">
                <no>(a)</no>
                <block>
                  <txt break.before="0">before the commencement, a call for nominations of candidates for a preselection ballot was given under schedule 1, section 5 of the expired regulation; and</txt>
                </block>
              </li>
              <li id="sec.33-ssec.1-para1.b" provision.type="other">
                <no>(b)</no>
                <block>
                  <txt break.before="0">immediately before the commencement, the preselection ballot had not been held.</txt>
                </block>
              </li>
            </list>
          </block>
        </tier>
        <tier id="sec.33-ssec.2" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.33-ssec.2" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(2)</no>
          <block>
            <txt break.before="0">Schedule 1 of the expired regulation continues to apply in relation to the call for nominations and preselection ballot as if the expired regulation had not expired.</txt>
          </block>
        </tier>
        <tier id="sec.33-ssec.3" type="subclause">
          <parentattributes>
            <attrib name="affected.by.uncommenced" value="0" />
            <attrib name="id" value="sec.33-ssec.3" />
            <attrib name="provision.type" value="other" />
            <attrib name="status" value="" />
            <attrib name="status.date" value="" />
          </parentattributes>
          <no>(3)</no>
          <block>
            <txt break.before="0">In this section—</txt>
            <deflist>
              <definition affected.by.uncommenced="0" id="sec.33-ssec.3-def.expiredregulation_">
                <txt break.before="1">
                  <defterm id="sec.33-ssec.3-def.expiredregulation" type="definition">expired regulation</defterm> means the expired <legref check="valid" jurisd="QLD" target.doc.id="sl-2013-0013" type="subordleg"><name emphasis="yes">Electoral Regulation 2013</name></legref>.</txt>
              </definition>
            </deflist>
          </block>
        </tier>
      </level>
    </level>
  </content>
  <content type="schedules">
    <parentattributes>
      <attrib name="affected.by.uncommenced" value="0" />
    </parentattributes>
    <level id="sch.1" status="repealed" type="schedule">
      <parentattributes>
        <attrib name="affected.by.uncommenced" value="0" />
        <attrib name="cl.number.start" value="" />
        <attrib name="id" value="sch.1" />
        <attrib name="sh.number.start" value="" />
        <attrib name="spent.amends" value="0" />
        <attrib name="status" value="repealed" />
        <attrib name="status.date" value="" />
        <attrib name="type" value="schedule" />
      </parentattributes>
      <no>Schedule 1</no>
      <heading id="sch.1-he" />
      <note type="history">
        <txt break.before="1">
          <b>sch 1</b> om <legref check="valid" jurisd="QLD" target.doc.id="act-2026-001" type="act" valid.date="as.made">2026 Act No. 1</legref><legref check="valid" jurisd="QLD" refid="sec.49" target.doc.id="act-2026-001" type="act" valid.date="as.made">s 49</legref><legref check="valid" jurisd="QLD" refid="sch.1" target.doc.id="act-2026-001" type="act" valid.date="as.made">sch 1</legref></txt>
      </note>
    </level>
  </content>
</exdoc>