(1) Where electoral expenditure in relation to an election was incurred by or with the authority of a person and that expenditure was not incurred with the written authority of a political party, a candidate in the election or a person included in a group in the election, the person shall, before the expiration of 15 weeks after the polling day in the election, lodge a return with the Electoral Commissioner in an approved form setting out details of that electoral expenditure.

(2) A person is not required to furnish a return under subsection (1) in respect of an election if the total amount of the electoral expenditure incurred in relation to the election by or with the authority of the person does not exceed $500.

[Section 175SD inserted by No. 75 of 1992 s.4 (as amended by No. 43 of 1996 s.26).]