192APeriod covered by return extended if first return

192A Period covered by return extended if first return (1) Despite anything to the contrary in section 191 or 192, the first return by a candidate, an associated entity or a third party campaigner required by those sections in respect of an election must cover the period beginning 31 days after the previous general (2) However, if the first return is a return under section 191(a) or 192(a), subsection (1) only applies if a return under Division 5 that covered the previous financial year was not given to the