(1) The sum of all amounts received from a particular person or organisation during a financial year by an associated entity for membership of the entity, if the sum of the amounts is less than $50.
(2) This section applies to a return by an associated entity under the Act, section 231B (Annual returns by associated entities) for—
(a) the 2008-09 financial year; and
(b) later financial years.
(3) Subsection (2) and this subsection expire on 1 July 2010.