Western Australian Current Acts Western Australian Current Acts (1) The amount of a
payment under this Division made in respect of a claim under section 175LD is
not to exceed —
(a) if
the claim is lodged by the agent of a registered political party under
section 175LD(2)(a) or (b), the electoral expenditure incurred by or with the
authority of the party in relation to —
(i)
the election to which the claim relates; or
(ii)
in the case of a claim lodged in accordance with
section 175LD(3), the elections to which the claim relates,
less any input tax
credit in respect of that expenditure; or
(b) if
the claim is lodged by the agent of a candidate under section 175LD(4)(a), the
electoral expenditure incurred by or with the authority of the candidate in
relation to the election to which the claim relates, less any input tax credit
in respect of that expenditure; or
(c) if
the claim is lodged by the agent of a group under section 175LD(2)(c) or
(4)(b), the electoral expenditure incurred by or with the authority of persons
included in the group in relation to the election to which the claim relates,
less any input tax credit in respect of that expenditure.
(2) In subsection (1)
—
input tax credit means an entitlement arising
under section 11-20 or 15-15 of the A New Tax System (Goods and Services Tax)
Act 1999 of the Commonwealth.
[Section 175LG inserted: No. 55 of 2006 s. 6.]