sec.109FWhen electoral expenditure is incurred for particular purposes

### sec.109F When electoral expenditure is incurred for particular purposes This section applies in relation to incurring electoral expenditure for the purpose of working out when— a person becomes a candidate in an election; or a registered political party has endorsed a candidate in an election; or another entity becomes a participant in an election; or a disclosure period under section 106A starts. Despite section 109E , the electoral expenditure is taken to be incurred when a transaction to incur the expenditure is entered into, regardless of when— the amount of the expenditure is invoiced or paid; or the obligation to pay for the expenditure arises; or the goods or services for which the expenditure is incurred are supplied or provided. However, this section does not affect the operation of section 109E in relation to the electoral expenditure for any other purpose under this part. s 109F ins 2023 No. 8 s 24 (sec.109F-ssec.1) This section applies in relation to incurring electoral expenditure for the purpose of working out when— a person becomes a candidate in an election; or a registered political party has endorsed a candidate in an election; or another entity becomes a participant in an election; or a disclosure period under section 106A starts. (sec.109F-ssec.2) Despite section 109E , the electoral expenditure is taken to be incurred when a transaction to incur the expenditure is entered into, regardless of when— the amount of the expenditure is invoiced or paid; or the obligation to pay for the expenditure arises; or the goods or services for which the expenditure is incurred are supplied or provided. (sec.109F-ssec.3) However, this section does not affect the operation of section 109E in relation to the electoral expenditure for any other purpose under this part. - (a) a person becomes a candidate in an election; or - (b) a registered political party has endorsed a candidate in an election; or - (c) another entity becomes a participant in an election; or - (d) a disclosure period under section 106A starts. - (a) the amount of the expenditure is invoiced or paid; or - (b) the obligation to pay for the expenditure arises; or - (c) the goods or services for which the expenditure is incurred are supplied or provided.