Keane J 27. Proscribed political donations Section 96D provides as follows: 84 "(1) It is unlawful for a political donation to a party, elected member, group, candidate or third-party campaigner to be accepted unless the donor is an individual who is enrolled on the roll of electors for State elections, the roll of electors for federal elections or the roll of electors for local government elections. (2) It is unlawful for an individual to make a political donation to a party, elected member, group, candidate or third-party campaigner on behalf of a corporation or other entity. (3) It is unlawful for a corporation or other entity to make a gift to an individual for the purpose of the individual making a political donation to a party, elected member, group, candidate or third-party campaigner. (4) Annual or other subscriptions paid to a party by a person or entity (including an industrial organisation) for affiliation with the party that are, by the operation of section 85(3), taken to be gifts (and political donations to the party) are subject to this section. Accordingly, payment of any such subscription by an industrial organisation or other entity is unlawful under this section. (5) Dispositions of property between branches of parties or between associated parties that are, by the operation of section 85(3A), taken to be gifts (and political donations to the parties) are not subject to this section." 85 It may be noted that, notwithstanding ss 85, 96D(5) and 95AA(2), the proscriptions in sub-ss (1) to (4) of s 96D apply to donations to political parties which have federal branches. 86 It should also be noted that Div 4A of Pt 6 makes it unlawful for a "prohibited donor" 77 – namely "a property developer", "a tobacco industry business entity", or "a liquor or gambling industry business entity" – to make a political donation 78. 77 Election Funding, Expenditure and Disclosures Act 1981 (NSW), s 96GAA. 78 Election Funding, Expenditure and Disclosures Act 1981 (NSW), s 96GA.