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ELECTORAL ACT 1992 - SECT 240 Inability to complete returns

ELECTORAL ACT 1992 - SECT 240

Inability to complete returns

    (1)     If a person who is required to give the commissioner a return under division 14.4, 14.5 or 14.6 believes it is impossible to complete the return because the person is unable to obtain particulars (the missing particulars ) required for the preparation of the return, the person may—

        (a)     prepare the return to the extent that it is possible to do so without the missing particulars; and

        (b)     give the commissioner the prepared return; and

        (c)     give the commissioner written notice—

              (i)     identifying the return; and

              (ii)     stating that the return is incomplete because the person is unable to obtain the missing particulars; and

              (iii)     identifying the missing particulars; and

              (iv)     setting out the reasons why the person is unable to obtain the missing particulars; and

              (v)     if the person believes on reasonable grounds that another person whose name and address is known to the person can give the missing particulars—stating that belief, the reasons for the belief and the name and address of the other person.

    (2)     If a person complies with subsection (1), the person must not, for section 236 (2) (c), be taken to have given a return that is incomplete because of the person's omission of any missing particulars identified in a written notice given to the commissioner in accordance with subsection (1) (c).

    (3)     If a person tells the commissioner under subsection (1) (c) or (4) (e) that another person can give the missing particulars, the commissioner may, by written notice, require that the other person give the commissioner written notice of the missing particulars within the period stated in the notice.

    (4)     If a person who is required under subsection (3) to give the commissioner the missing particulars considers that they are unable to obtain some or all of the particulars, the person must give the commissioner written notice—

        (a)     stating the missing particulars (if any) that the person is able to give; and

        (b)     stating that the person is unable to obtain certain missing particulars; and

        (c)     identifying the missing particulars the person is unable to obtain; and

        (d)     setting out the reasons why the person is unable to obtain those missing particulars; and

        (e)     if the person believes on reasonable grounds that another person whose name and address is known to the person can give those missing particulars—stating that belief, the reasons for the belief and the name and address of the other person.

    (5)     A person must not, for section 236 (2) (c), be taken to have given a return that is incomplete because of the person's omission of the missing particulars if the person

        (a)     is given written notice under subsection (3); and

        (b)     complies with the written notice or gives the commissioner written notice in accordance with subsection (4).