221Inability to complete returns

221 Inability to complete returns (1) If a person who is required to give the Commission a return under Division 3, 4 or 5 considers it is impossible to complete the return because the person is unable to obtain particulars required to prepare the return, the person may: (a) prepare the return to the extent it is possible to do so without the particulars; and (b) give the Commission the return so prepared; and (c) give the Commission written notice stating the following: (i) the return is incomplete because the person is unable to obtain certain particulars; (ii) the particulars the person is unable to obtain; (iii) the reasons why the person is unable to obtain the particulars; (iv) if the person reasonably believes another person whose name and address the person knows can give the particulars, that belief, the reasons for it and the name and address of the other person. (2) A person who complies with subsection (1) must not, because of the omission of particulars mentioned in subsection (1)(c)(ii), be taken to have given an incomplete return for section 215(2)(a). (3) If the Commission has been informed under subsection (1)(c) or (4)(e) that a person can give particulars that have not been included in a return, the Commission may, by written notice, require the person to give the Commission written notice of the particulars within the reasonable period stated in the notice. (4) If a person who is required to give the Commission particulars under subsection (3) considers the person is unable to obtain some or all of the particulars, the person must give the Commission a written notice stating: (a) the particulars the person is able to give; and (b) the person is unable to obtain certain particulars; and (c) the particulars the person is unable to obtain; and Electoral Act 2004 129 (d) the reasons why the person considers the person is unable to obtain the particulars; and (e) if the person reasonably believes another person whose name and address the person knows can give the particulars, that belief, the reasons for it and the name and address of the other person. (5) If: (a) a notice is given to a person under subsection (3); and (b) the person complies with the notice or gives the Commission a notice under subsection (4); the person must not be taken to have given an incomplete return merely because of the omission of the required particulars.