candidate, election agent or association, as the case may be, is given all such details in respect of the person treated by subsection (1) as giving the donation as is required by the Schedule to be given in respect of a donor of a recordable donation.
(3) Where a person (referred to in this subsection as the agent) causes an amount to be received by a candidate, election agent or political association by way of a donation on behalf of another person (referred to in this subsection as the donor), the agent must ensure that, at the time the amount is received by the candidate, election agent or political association, he or it, as the case may be, is given all such details in respect of the donor as are required by the Schedule to be given in respect of a donor of a recordable donation.
(4) Any person who fails, without reasonable excuse, to comply with subsection (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.
Reporting of multiple small donations to political associations
21.—(1) This section shall apply where a person (referred to in this section as the donor) has during the course of a calendar year made one or more donations (each of which is referred to in this section as a small donation) to a political association, the aggregate value of which is not less than $10,000, or such other prescribed sum.
(2) The donor must make a donation report in the prescribed form to the Registrar in respect of the small donations, giving the following particulars:
- (a) the aggregate value of the donations and the year in which they were made;
- (b) the name of the political association to which they were made; and
- (c) the full name and address of the donor and such other details in respect of the donor as are required by the Schedule to be given in respect of a donor of a recordable donation,
whether or not the small donations are subject to inclusion in the donation report under section 12 of the political association concerned.
(3) Every donation report under subsection (2) shall be sent to the Registrar no later than 31st January of the year following that in which the donations were made.
