Reporting of political contributions under certain provisions required even if no details are required to be included in return
175S Reporting of political contributions under certain provisions required even if no details are required to be included in return
Where no details are required to be included in a return under section 175N, 175NA, 175O or 175P, the return must nevertheless be lodged and must include a statement to the effect that no political contributions of a kind required to be the subject of a return were received.
Where details of a political contribution or political contributions or income are included in a return under section 175N, 175NA, 175O, 175P or 175Q, the return shall include a statement to the effect that no other political contributions or income of a kind required to be the subject of a return were received.
[Section 175S inserted: No. 75 of 1992 s. 4; amended No. 30 of 2023 s. 137.]
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.