sec.109EWhen electoral expenditure is incurred generally

### sec.109E When electoral expenditure is incurred generally For this part, electoral expenditure is incurred when the goods or services for which the expenditure is incurred are supplied or provided, regardless of when the amount of the expenditure is invoiced or paid. Without limiting subsection (1) — expenditure on advertising is incurred when the advertisement is first broadcast or published; and expenditure on the production and distribution of relevant material is incurred when the material is first distributed; and expenditure of another kind is incurred at the time prescribed by regulation. Subsection (4) applies if— electoral expenditure is incurred to obtain goods; and the goods are obtained for the dominant purpose of being used for a campaign purpose in relation to 1 or more elections; and the goods are supplied before the capped expenditure period for an election starts. Despite subsection (1) , the electoral expenditure is taken to have been incurred when the goods are first used for a campaign purpose during the capped expenditure period for an election, regardless of when the amount of the expenditure is invoiced or paid. For this section, the electoral expenditure incurred to obtain goods includes electoral expenditure incurred to design, produce, print or distribute the goods. s 109E ins 2023 No. 8 s 24 (sec.109E-ssec.1) For this part, electoral expenditure is incurred when the goods or services for which the expenditure is incurred are supplied or provided, regardless of when the amount of the expenditure is invoiced or paid. (sec.109E-ssec.2) Without limiting subsection (1) — expenditure on advertising is incurred when the advertisement is first broadcast or published; and expenditure on the production and distribution of relevant material is incurred when the material is first distributed; and expenditure of another kind is incurred at the time prescribed by regulation. (sec.109E-ssec.3) Subsection (4) applies if— electoral expenditure is incurred to obtain goods; and the goods are obtained for the dominant purpose of being used for a campaign purpose in relation to 1 or more elections; and the goods are supplied before the capped expenditure period for an election starts. (sec.109E-ssec.4) Despite subsection (1) , the electoral expenditure is taken to have been incurred when the goods are first used for a campaign purpose during the capped expenditure period for an election, regardless of when the amount of the expenditure is invoiced or paid. (sec.109E-ssec.5) For this section, the electoral expenditure incurred to obtain goods includes electoral expenditure incurred to design, produce, print or distribute the goods. - (a) expenditure on advertising is incurred when the advertisement is first broadcast or published; and - (b) expenditure on the production and distribution of relevant material is incurred when the material is first distributed; and - (c) expenditure of another kind is incurred at the time prescribed by regulation. - (a) electoral expenditure is incurred to obtain goods; and - (b) the goods are obtained for the dominant purpose of being used for a campaign purpose in relation to 1 or more elections; and - (c) the goods are supplied before the capped expenditure period for an election starts.