207Annual returns by candidates – gifts

207 Annual returns by candidates – gifts (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. (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; (d) the defined particulars for those gifts. the information mentioned in subsection (2)(c) or (d) for a gift by a 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.