If—
(a) a
person makes or obtains a document or other thing that is or includes a record
relating to a matter particulars of which are or could be required to be set
out in a return under this Part relating to an election; and
(b) the
record is not a record that, in the normal course of business or
administration, would be transferred to some other person,
the person must retain that record for at least 4 years commencing on the
polling day for that election.