(1) Where no details
are required to be included in a return under section 175SA, 175SB or 175SC,
the return shall nevertheless be lodged and shall include a statement to the
effect that no expenditure of a kind required to be disclosed was incurred.
(2) Where details of
expenditure are included in a return under section 175SA, 175SB, 175SC or
175SD, the return shall include a statement to the effect that no other
expenditure of a kind required to be disclosed was incurred.
[Section 175SE inserted: No. 75 of 1992 s. 4 (as
amended: No. 43 of 1996 s. 26).]