1 FRENCH CJ, HAYNE, CRENNAN, KIEFEL AND BELL JJ. Division 2 of Pt 6 of the Election Funding, Expenditure and Disclosures Act 1981 (NSW) ("the EFED Act") requires the annual disclosure to the Election Funding Authority of New South Wales ("the Authority") of all political donations received and all electoral expenditure incurred by or on behalf of a party, an elected member, a group or a candidate 1. A "party" is defined as a body or organisation having as one of its objects or activities the promotion of the election to State Parliament or a local council of a candidate endorsed by it 2. A third-party campaigner 3 is required to disclose political donations received and certain expenditure 4. Political donations of $1,000 or more must be disclosed if made by a major political donor 5. 2 A "political donation" is essentially any gift made to or for the benefit of a party, elected member, candidate or group or to a third-party campaigner 6. "Gift" is defined widely and includes annual or other subscriptions made to a party by a member, or by a person or entity (including an industrial organisation) for affiliation with the party, and amounts paid by way of fund raising 7. 3 Political donations are subject to general caps provided for in Div 2A of Pt 6. The cap for political donations to a registered party or a group in a financial year is $5,000 and to an unregistered party, an elected member, a candidate or a third-party campaigner is $2,000 8. It is subject to indexation 9. There is a general 1 Election Funding, Expenditure and Disclosures Act 1981 (NSW), s 88(1). 2 Election Funding, Expenditure and Disclosures Act 1981, s 4(1). 3 Defined to mean persons – other than parties, elected members, groups or candidates – who incur electoral communication expenditure exceeding $2,000: Election Funding, Expenditure and Disclosures Act 1981, s 4(1). 4 Election Funding, Expenditure and Disclosures Act 1981, s 88(1A). 5 Election Funding, Expenditure and Disclosures Act 1981, s 88(2); "major political donor" is defined in s 84(1). 6 Election Funding, Expenditure and Disclosures Act 1981, s 85. 7 Election Funding, Expenditure and Disclosures Act 1981, ss 84(1), 85(2), 85(3). 8 Election Funding, Expenditure and Disclosures Act 1981, s 95A(1). 9 Election Funding, Expenditure and Disclosures Act 1981, s 95A(5).