(1) The reporting agent of a candidate in an election must, within 30 days after the end of each financial year, give the Commission a return in the approved form.
(2) The return must state the following:
(a) for a return for a financial year in which:
(i) an election is not held – the total amount of all gifts received by the candidate during the financial year; or
(ii) an election is held – the total amount of all gifts received by the candidate during the period beginning 31 days after election day and ending on 30 June next following that election;
(b) the number of persons who made gifts to the candidate;
(c) the total amount of gifts received from each person;
(d) the defined particulars for those gifts.
(3) However, the reporting agent is not required to state in the return the information mentioned in subsection (2)(c) or (d) for a gift by a person if the amount of the gift and sum of all other gifts made to the candidate by the person is less than $200.
(4) Despite subsection (2)(a), if a candidate was not required to submit a return for the previous financial year, the period covered by the return is taken to begin 31 days after the previous general election.