35. Are there provisions for any other form of indirect public funding?
Papua New Guinea
(1) The Electoral Commission shall endeavour to print candidate posters as soon as possible after the declaration of nominations.
(2) The Electoral Commission is to provide to each candidate posters printed under this section in such quantity as the Electoral Commission determines after the candidate posters are printed.
Source: Article 60, Electoral Law (National Elections) Regulation 2007
(1) Candidate posters provided by the Electoral Commission may be used by any candidate or registered political party to campaign during the campaign period.
(2) A candidate poster provided by the Electoral Commission or a document similar to it shall not be printed by any candidate, registered political party or any other person except as authorised by this Regulations.
Source: Article 61, Electoral Law (National Elections) Regulation 2007
(2) When a deduction has been allowed or is allowable under this section in respect of any expenditure and that expenditure or any part of it is reimbursed to the taxpayer or paid for him by any other person or by any organisation, the assessable income of the taxpayer of the year in which the amount is so reimbursed or paid shall include that amount.
Source: Article 96, Income Tax Act Mo 24 of 1959
Candidates' unreimbursed campaign expenses are an allowable tax deduction in the year in which they are incurred. The PNGEC prints posters for all candidates for use in campaigning. Any printing of additional posters by a candidate must be approved by the PNGEC