(1) Where no details are required to be included in a return under this Division in respect of a candidate, the return shall nevertheless be lodged and shall include a statement to the effect that no gifts of a kind required to be disclosed were received.
(2) Where no details are required to be included in a return under this Division in respect of a group, the return shall nevertheless be lodged and shall include a statement to the effect that no gifts were received.
(3) Subsections 304(10) and (11) and 305A(6) and (7) apply in relation to this section in a corresponding way to the way in which they apply in relation to section 304 or 305A.