Electoral Act 2004

(1) The reporting agent of each person who was a candidate in an election (other than a candidate endorsed by a registered party) must, before the end of 60 days after election day, give the Commission a return in the approved form stating details of all electoral expenditure for the election incurred by or with the authority of the candidate.

(1A) The reporting agent of a registered party must, before the end of 60 days after election day, give the Commission a return in the approved form stating details of all electoral expenditure incurred during the capped expenditure period by or with the authority of:

(a) the registered party; and

(b) each candidate endorsed by the registered party; and

(c) any associated entity of that party.

(1B) The reporting agent of a third party campaigner must, before the end of

60 days after election day, give the Commission a return in the approved form stating details of all political expenditure incurred by the campaigner:

(a) for a general election other than an extraordinary general election –

during the period starting on 1 January in the year in which the election is held and ending 30 days after election day; or

(b) for any election to which paragraph (a) does not apply – the period from and including the day of the issue of the writ for the election to the end of 30 days after election day.

(2) If electoral expenditure for an election was incurred by or with the authority of a person and the expenditure was not incurred with the written authority of a registered party, an associated entity or a candidate in the election, the person must, before the end of 60 days after election day, give the Commission a return in the approved form stating details of the expenditure.

(3) A person is not required to give a return under subsection (2) for an election if the total amount of the electoral expenditure incurred for the election by or with the authority of the person does not exceed $200.