192EGift aggregation periods

192E Gift aggregation periods (1) For section 192D, the gift aggregation period for an election mentioned in section 191 is: (a) for the first return required under this Division in respect of the election – the period beginning 31 days after the previous general election and ending on the last day of the period covered by the return; or (b) otherwise – the period beginning on 1 July preceding the return and ending on the last day of the period covered by the return. (2) Despite subsection (1)(a), if a return was required under Division 5 in respect of the previous financial year, the gift aggregation period is as specified in subsection (1)(b). (3) For section 192D, the gift aggregation period for an election mentioned in section 192 is the period determined by the Commission and stated on the approved form for the return. (4) For subsection (3), the Commission may determine different aggregation periods: (a) for gifts to different recipients or classes of recipient; and (b) for different types of election. Electoral Act 2004 106