54. Do lobbying entities have to disclose information on contributions to political parties or candidates?

20.—(1)  For the purposes of this Act, where any person (referred to in this section as the principal donor) causes an amount (referred to in this section as the principal donation) to be received by a candidate or his election agent or a political association by way of a donation —
(a) on behalf of himself and one or more other persons; or
(b) on behalf of one or more other persons,
then each individual contribution by each person referred to in paragraph (a) or (b) shall be treated as if it were a separate donation by that person.
(2)  In relation to each such separate donation, the principal donor must ensure that, at the time when the principal donation is received by the candidate, election agent or the political association, the 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.

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 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.

Source: Sections 20-21, Political Donations Act, 2011