(1) Subject to subsection (2), the agent of a group in an election 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 all electoral expenditure in relation to the election incurred by or with the authority of persons included in the group.

(2) Where electoral expenditure in relation to an election is incurred by or with the authority of persons included in a group and all the persons included in the group have been endorsed by the same political party, the electoral expenditure shall be taken to have been incurred by or with the authority of the party.

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