After section one hundred and seventy-two of the Principal Act the following sections are inserted in Part XIV. : - " 172a. - (1.) Every trades union registered or unregistered, organization, association, league, or body of persons which has, or person who has, in connexion with any election, expended any money or incurred any expense - .... shall in accordance with this section make a return of the money so expended or expense so incurred. " (2.} Every organization . . . which has . . expended any money ... in printing publishing or issuing electoral advertisements or notices . . . shall . . . make a return of the money so expended " (3.) The return shall be in accordance with the prescribed form, and shall be signed and declared to before a Justice of the Peace by the President or Chairman and the Secretary or other officer of the organization. . . " (4.) If any organization, association, league, or body of persons satisfies the Chief Electoral Office r that it has in connexion with any political campaign expended money or incurred expense on behalf of or in the interests of a political party in all the States or in more than one State, he may permit it to file with him in lieu of any other return under this section a return of the whole of the money expended or expense incurred by it in the campaign. " (5.) If any organization, association, league, or body of persons fails to comply with this section, every person who was an officer thereof at the time the money was expended or expense incurred shall be liable to a penalty of Fifty pounds. . . . " (8.) The Chief Electoral Officer may by notice in writing in the prescribed form require the President or Chairman and the Secretary or other officer of any organization ... to make a return in accordance with this section. " 172b. - (1.) The proprietor or publisher of a newspaper published in the Commonwealth shall, in accordance with this section, make or cause to be made a return setting out the amount of electoral matter in connexion with the election inserted in his newspaper in respect of which payment was or is to be made, the space occupied by such electoral matter, the amount of money paid or owing to him in respect of such electoral matter and the names and addresses of the organizations, associations, leagues, bodies of persons, or persons authorizing the insertion thereof.

Penalty (on proprietor) : Five hundred pounds.