223Amendment of returns

223 Amendment of returns (1) If the Commission is satisfied a return under this Part contains a formal error or is subject to a formal defect, the Commission may amend the return to the extent necessary to correct the error or remove the defect. (2) A person authorised by subsection (3) may, by written notice signed by the person and given to the Commission, request the permission of the Commission to make a stated amendment of a return to correct an error or omission. (3) The request may be made by: (a) the person who gave the return; or Electoral Act 2004 130 (b) if the return was given for a registered party or candidate – the reporting agent of the party or candidate; or (c) if the return was given in relation to an associated entity – the financial controller of the entity. (4) If the Commission is satisfied the request is justified, the Commission must permit the person to amend the return. (5) If the Commission decides to refuse the request, the Commission must give the person an information notice for the decision. (6) The amendment of a return under this section does not affect the liability of a person for an offence against section 215(2) or (4) arising out of the giving of the return.