(1) Where:
(a) the polling at 2 or more elections took place on the same day; and
(b) a person would, but for this subsection, be required to furnish 2 or more returns under this Division relating to those elections;
the person may, in lieu of furnishing those returns, furnish one return, in an approved form, setting out the particulars that the person would have been required to set out in those returns.
(2) Where:
(a) a return is furnished by a person pursuant to subsection (1); and
(b) particular electoral expenditure details of which are required to be set out in the return relates to more than one election;
it is sufficient compliance with this Division if the return sets out details of the expenditure without showing the extent to which it relates to any particular election.