Paragraph 43 The count
The returning officer shall—
in the presence of the counting agents open each ballot box and count and record the number of ballot papers in it, checking the number against the ballot paper account;
if required to do so by a candidate or an election agent, in the presence of the election agents verify each ballot paper account; and
count such of the postal ballot papers as have been duly returned and record the number counted.
A postal ballot paper shall not be deemed to be duly returned unless it is returned—
by hand to a polling station in the same local government area; or
by hand or post to the returning officer,
before the close of the poll and is accompanied by the postal voting statement duly completed.
The returning officer shall not count any tendered ballot paper.
The returning officer, while counting and recording the number of ballot papers and counting the votes, shall take all proper precautions for preventing any person from identifying the voter who cast the vote.
Where under paragraph (1)(b) the returning officer is required to verify each ballot paper account, the returning officer shall do so by comparing it with the number of ballot papers recorded, the unused and spoilt ballot papers in the returning officer’s possession and the tendered votes list (opening and resealing the packets containing the unused and spoilt ballot papers and the tendered votes list) and shall draw up a statement as to the result of the verification, which any election agent may copy.
The returning officer shall so far as practicable proceed continuously with counting the votes, allowing only time for refreshment, except that the returning officer may, insofar as the returning officer and the agents agree, exclude any hours between 7 p.m. and 9 a.m. on the following morning and for the purposes of this exception the agreement of a candidate or such candidate’s election agent shall be as effective as the agreement of such candidate’s counting agents.
During the time so excluded the returning officer shall—
place the ballot papers and other documents relating to the election under the returning officer’s own seal and the seals of such of the counting agents as desire to affix their seals; and
otherwise take proper precautions for the security of the papers and documents.