Every candidate at a Council election must complete an election expenditure return which is to –

(a) be in an approved form; and

(b) include particulars of –

(i) all election expenditure that has been paid by the candidate or paid on behalf of the candidate by his or her election agent; and

(ii) all disputed claims and all unpaid claims against the candidate in respect of any election expenditure; and

(c) be accompanied by any invoice account or receipt in respect of each item of election expenditure that exceeds $20; and

(d) be signed and declared before a justice or a commissioner for declarations; and

(e) be lodged with the Commission within 60 days after the day on which the result of a Council election is declared, or within such extended period, not exceeding 30 days, as the Commission may allow.