34When electoral expenditure is incurred

#### 34 When electoral expenditure is incurred 34 When electoral expenditure is incurred (cf section 95J EFED Act) > > (1) For the purposes of this Division, electoral expenditure is taken to be incurred when the services for which the expenditure is incurred are actually provided or the goods for which the expenditure is incurred are actually delivered. > > > (2) In particular— > > > > > (a) expenditure on advertising is incurred when the advertising is broadcast or published, and > > > > > (b) expenditure on the production and distribution of election material is incurred when the material is distributed, and > > > > > (c) expenditure on the employment of staff is incurred during the period of their employment, and > > > > > (d) expenditure of a class prescribed by the regulations is incurred at the time so prescribed.