10Vouching for electoral expenditure

10 Vouching for electoral expenditure

10 Vouching for electoral expenditure

(1) For the purposes of section 17(8) of the Act, the prescribed manner of vouching for electoral expenditure is by attaching to the relevant Part 3 declaration—

(a) copies of either the accounts or receipts (or a mixture of both) issued in respect of the expenditure, and

(b) copies of any advertising material to which any portion of the expenditure relates, but not online advertising material if the cost of the transaction for the advertising material did not exceed $20.

(2) An account or receipt is to be disregarded for the purposes of this clause if it does not set out such particulars as are sufficient to identify clearly the nature of the expenditure to which it relates.

(3) In this clause, copy of advertising material means, in the case of an advertisement by radio, television or in a cinema—

(a) the text (if any) of the advertisement, or

(b) an electronic copy of the radio, television or cinema advertisement.