Sums totalling £35,000 and £60,000 from fundraising in Britain were processed through an account in Jersey for the former Fianna Fail minister, Mr Ray Burke, when he was a backbencher, the Flood Tribunal was told.
Mr Burke agreed that that was the case.
Asked by Mr Frank Callanan, counsel for Mr James Gogarty, whether these were single donations, Mr Burke said that these were "matters for the Revenue".
His legal advice, he told the tribunal earlier, was that he need not say anything that might infringe his rights as a private citizen in matters affecting his personal tax liabilities.
Mr Callanan insisted the question was relevant because of Mr Burke's declaration in his preliminary statement to the Dail about payments he had received, "when he denied receiving any payment of more than £30,000".
The fundraising offshore was "done on my behalf", Mr Burke replied, and he did not have the "details of the breakdown of particular lodgements", he said. He understood, however, no individual sum was larger than £35,000.
Mr Joe Finnegan, SC, counsel for Mr Burke said he was concerned lest any apparent unwillingness on his client's part to answer such questions might give the impression that he was reluctant to do so. There were "elements of unfairness" in making Mr Burke speculate on the motives of others, he said. He was referring not only to money matters but also to disputed meetings and matters alleged to have been said by third parties at meetings.
Mr Callanan went on to question Mr Burke concerning his assertion that his political life had been "seamless": "You held yourself free to apply money you received for any personal purposes you wished?".
Mr Burke responded that he had spent some of the money on political campaigns and lodged some. Yes, his life had been "seamless". That meant that it was impossible to differentiate between "Ray Burke the private citizen and Ray Burke the politician".
Mr Callanan said the JMSE money had been lodged in the Irish Nationwide bank on June 19th, 1989, with the exception of £10,000. The account was closed on December 14th, 1993 when the balance was £43,000: "You paid £22,841.65 to your working Ulster Bank current account and spent that money as anyone who has money in a bank account spends it?", he asked.
Mr Burke said he had used part of the money to buy a car. He had had the use of a State car up to March or April 1993. He then needed a car as a working politician.
"You made no distinction between your Dail salary and allowances and the money you received from JMSE?" asked counsel for Mr Gogarty. Once again Mr Burke replied that he was being advised as to his rights as a citizen and said that these matters were "still under discussion at present".