Document ID: chunk:federal_register_of_legislation:C2025A00016:clause:5_309
Version: federal_register_of_legislation:C2025A00016
Segment Type: clause
Provision Reference: sch 5 cl 309
Character Range: 225398–226080

309  Nil returns
 (1) If:
 (a) a provision in this Division requires that a return be provided for a period, with respect to a person or entity; and
 (b) the provision requires the return to set out an amount paid, incurred or received during the period; and
 (c) the person or entity did not pay, incur or receive such an amount during the period;
the return must include a statement that there is no such amount to be set out for the period.
 (2) Subsection (1) does not require a candidate, or a member of the House of Representatives or a Senator, to provide a return if, because of subsection 310A(5) or 310B(1), none is required.

Subdivision B—Annual disclosure obligations