All donors must complete the Attachment.
3A-1 must be completed by all donors.
3A-2 must be completed by all donors who are a natural person.
3B-1 must be completed by donors who selected 'Yes' to the 'Gift passed on?' question in the portal return. If the gift or loan received by the donor was from a natural person, then 3B-2 must be completed.
Foreign person is defined by the Foreign Acquisitions and Takeovers Act 1975 (Commonwealth). Relevant sections of the Foreign Acquisitions and Takeovers Act have been extracted in the document attached to this article. You are advised to refer to https://www.legislation.gov.au for the most current version.