191Disclosure of gifts – general election other than extraordinary

191 Disclosure of gifts – general election other than extraordinary general election In respect of a general election other than an extraordinary general election, the reporting agent of a candidate, a registered party, an associated entity or a third party campaigner must give the Commission a return in the approved form: (a) for the period beginning on 1 July and ending on 31 December in the year before the year in which the election is to be held – by 30 January in the year in which the election is to be held; and (b) for the period beginning on 1 January in the year in which the election is to be held and ending on 31 March of that year – by