an entity (whether or not incorporated) that does not meet any of the following conditions:
the entity is incorporated in Australia;
the entity's head office is in Australia;
the entity's principal place of activity is, or is in, Australia;
an individual who is none of the following:
an Australian citizen;
an Australian resident;
a New Zealand citizen who holds a Subclass 444 (Special Category) visa under the Migration Act 1958 (or if that Subclass ceases to exist, the kind of visa that replaces that Subclass).
That this payment is not made on behalf of tobacco related business entities.
Section 314AC of the Electoral Act 1918 (Cth) requires amounts of more than $16,300 received from an individual or organisation in the 2023/24financial year to be disclosed to the Australian Electoral Commission. The information on this form is collected for that purpose.
Donations by individuals to registered political parties of between $2 and $1,500 in a financial year are tax-deductible.