If you had to file returns about loans, you might think you don't have to do anything if you don't have any loans. However, there was a rule that said you still had to file a return, even if you didn't have any loans, this was called a nil return. This rule was part of the Electoral Act 1993, but it was repealed, which means it was cancelled, on 20 December 2007, by section 21(2)(b) of the Electoral Amendment Act 2007.