Funding and disclosure - state elections

Key dates for 2024

The following table contains a list of key dates for the lodgement of disclosure returns under Part 13A of the Electoral Act 1985 (Electoral Act). The information can assist participants in complying with their funding, disclosure, and registration obligations for 2024..

Participants should note that when a return is due on a Saturday, Sunday or public holiday, the operation of the Legislation Interpretation Act 2021 will cause the event to be moved to the next date, which is not a Saturday, Sunday, or public holiday. The timetable allows for these changes.

Disclaimer: The information provided in this timetable is general in nature. Users should refer to the specific wording of the Electoral Act and Electoral Regulations and seek independent legal or other advice on any issues of interpretation that may arise. Dates may be subject to change.

Links

Date

Requirement

Responsible entity

Section

Within 7 days of receipt

Special reporting of large gift (a gift with an amount or value in excess of $25,000)

Registered political parties – party agent

130ZI

Tuesday 30 January 2024

Last day to lodge special assistance funding claim (with audit certificate) for period 1 July 2023 to 31 December 2023

Eligible registered political parties with at least 1 MP – party agent

130U(3)

Tuesday 30 January 2024

Last day to lodge registered political party return (total amount received and total outstanding debts incurred by or on behalf of the party with particulars to be provided for amounts received or debts incurred in excess of $6,299

Registered political parties – party agent

130ZN, Regulation 23

Tuesday 30 January 2024

 Last day to lodge associated entity return (total amount received by or on behalf of the associated entity with particulars to be provided for gifts or loans in excess of $6,299

Associated entities – financial controller

130ZO, Regulation 23A

Tuesday 30 January 2024

 Last day to lodge third party return (total amount received and total outstanding debts incurred by or on behalf of the third party with particulars to be provided for amounts received or debts incurred in excess of $6,299

Third parties - agent

130ZP, Regulation 23

Wednesday 31 January 2024

 Last day to lodge donor return for gifts of more than $6,299 to relevant entities (i.e. registered political parties, associated entities, and third parties) made between 1 July 2023 and 31 December 2023

Individual and organisational donors (but not donors who are registered political parties, associated entities or third parties)

130ZH(7)(b)(i)(B)

Tuesday 30 July 2024

 Last day to lodge special assistance funding claim (with audit certificate) for period 1 January 2024 to 30 June 2024

Eligible registered political parties with at least 1 MP – party agent

130U(3)

Tuesday 30 July 2024

 Last day to lodge registered political party return (total amount received and total outstanding debts incurred by or on behalf of the party with particulars to be provided for amounts received or debts incurred in excess of $6,299

Registered political parties – party agent

130ZN, Regulation 23

Tuesday 30 July 2024

 Last day to lodge associated entity return (total amount received by or on behalf of the associated entity with particulars to be provided for gifts or loans in excess of $6,299

Associated entities – financial controller

130ZO, Regulation 23A

Tuesday 30 July 2024

 Last day to lodge third party return (total amount received and total outstanding debts incurred by or on behalf of the third party with particulars to be provided for amounts received or debts incurred in excess of $6,299

Third parties - agent

130ZP, Regulation 23

Wednesday 31 July 2024

 Last day to lodge donor returns for gifts of more than $6,299 to relevant entities (i.e. registered political parties, associated entities, and third parties) made between 1 January 2024 and 30 June 2024

Individual and organisational donors (but not donors who are registered political parties, associated entities or third parties)

130ZH(7)(b)(i)(A)

Monday 23 September 2024

 Annual political expenditure return

Any person or entity who has incurred political expenditure in excess of $6,299 or (for third parties only) $12,598 between 1 July 2022 and 30 June 2023

130ZR

Monday 30 September 2024

 Annual return for party registration

Registered political parties – registered officer

43A

Funding and disclosure scheme 

Part 13A (the funding, expenditure and disclosure provisions) was inserted into the Electoral Act on 1 July 2015.

Part 13A establishes a funding and disclosure scheme which provides for:

  • Administrative funding of eligible registered political parties.
  • Public funding of election campaigns of candidates, groups and registered political parties.
  • Disclosure of financial information relating to candidates, groups, registered political parties, their associated entities and third parties who engage in campaigning during an election. The financial information is made available for public inspection.

The objects of the funding and disclosure scheme are to:

  • enhance public confidence in the electoral process by fairly and effectively regulating matters relating to electoral funding, expenditure and disclosure;
  • to promote integrity and accountability in the electoral process by providing for –
    • public funding of elections; and
    • caps on political expenditure;
  • to ensure transparency in political donations;
  • to promote participation in the electoral process by any elector (including an elector of limited means).

From January 2024, disclosures must be lodged via email to ECSA - This email address is being protected from spambots. You need JavaScript enabled to view it.. All previous returns may be viewed in the public inspection section.

For more information about funding and disclosure, please select a link from the side menu.

Note: within the funding and disclosure pages on this website, any legislative reference is a reference to the Electoral Act, unless otherwise stated.

Disclaimer

The funding and disclosure information on these webpages is intended as a general guide only and should not be substituted for the legislation. You are advised to refer to the legislation and seek your own independent advice if necessary.

Indexed amounts

Under the provisions of section 130A(9) of the Electoral Act 1985 , if a monetary amount is followed by the word ‘2026 indexed’, the amount is adjusted on 1 July each financial year.

The table below contains the indexed values for the financial year 2025-26.

Amounts in the Electoral Act 1985
(subject to indexation)		 2025–26 financial year indexed amounts
2026 indexed (effective 1 July 2025)

$5.50

$5.50

$6.00

$6.00

$8.50

$8.50

$9.00

$9.00

$250

$250

$2,500

$2,500

$5,000

$5,000

$20,000

$20,000

$40,000

$40,000

$50,000

$50,000

$55,000

$55,000

$60,000

$60,000

$75,000

$75,000

$85,000

$85,000

$100,000

$100,000

$125,000

$125,000

$245,000

$245,000

$450,000

$450,000

$500,000

$500,000

$800,000

$800,000

 

 

Disclosure returns

In accordance with Part 13A of the Electoral Act 1985, the Electoral Commissioner is legally required to publish all disclosure returns submitted by political parties, candidates, associated entities, third parties, and donors. These returns provide transparency around political funding and expenditure, helping to uphold the integrity of South Australia's electoral system.

Return period: 1 January 2024 onwards

Returns can be viewed on the current funding and disclosure portal.


Return period: 1 January 2018 to 31 December 2023 (FAD Portal)

Returns can be viewed on the archived funding and disclosure portal or as set out below:


Return period: 1 July 2022 to 31 December 2022

Associated entity
Political party

Return period: 19 April 2022 to 30 June 2022

Associated entity
Political party

Return period: 1 January 2017 to 30 June 2017

Associated entity
Donor
Political party

Return period: 1 July 2016 to 31 December 2016

Associated entity
Donor
Political party

Political expenditure returns: 2016-2017

You can also inspect returns by appointment.

Donors

Reporting gifts and loans

Donors have reporting obligations under Part 13A of the Electoral Act 1985.

You must lodge a return with the Electoral Commissioner if you have made a donation of more than $5,000 (indexed) to a candidate or relevant entity (a registered political party, associated entity or third party).

Please note: all donors must complete the 'attachment to donor return – foreign donations' (on the donor return - gifts to relevant entities form), regardless of whether they consider themselves foreign donors or not.

Donations to candidates or groups

This information is for donors who have made a donation to a candidate or member of a group.

For more information, refer to Part 13A of the Electoral Act 1985.

Who was the recipient?

A gift or loan made to a member of a group is taken to be a gift or loan to the group if it was made for the benefit of all members of the group (section 130A(5)(a)).

A gift or loan made to:

  • an endorsed candidate who is not a member of a group, or
  • a group all of whose members are endorsed by the same registered political party,

is taken to be a gift or loan to the party (sections 130A(5)(b) and (c)). For more information about donating to a party see donations to relevant entities section below.

What must be disclosed

A person who makes a gift or loan with an amount or value totalling more than $5,000 (indexed) to a candidate or member of a group during a disclosure period must lodge a donor return with the Electoral Commissioner.

This does not apply to gifts or loans made by:

  • A registered political party.
  • An associated entity.
  • A candidate.

The information which must be provided in a donor return includes:

  • The amount or value of the gift or loan.
  • The date on which it was made.
  • Any other details prescribed by the regulations.

Refer to section 130ZG for further information.

A donor must also report any gifts or loans of more than $5,000 (indexed) received by them and used wholly or partly to enable them to make the disclosable gift or loan or to reimburse them for making such a gift or loan (section 130ZG(3)).

Reporting timeframes

If the gift or loan was made outside the designated period, then it must be reported within 30 days of the start of the designated period. See our glossary page for the definition of a designated period.

If the gift or loan was made during the designated period, then it must be reported at the end of the designated period (section 130ZG(4)).

Donor return form

Please visit our funding and disclosure forms page to download the form.

Offences

Failing to lodge a return within the legislated timeframe is an offence for which the maximum penalty is $5,000.

Lodging a return which a person knows is false or misleading in a material particular is an offence for which the maximum penalty is $10,000.

For more information, refer to section 130ZZE of the Electoral Act.

Donations to relevant entities

This information is for donors who have made a donation to a registered political party, associated entity or third party (collectively referred to as ‘relevant entities’).

For more information, refer to Part 13A of the Electoral Act 1985.

What must be disclosed

A person who makes gifts with an amount or value totalling more than $5,000 (indexed) to a relevant entity during a financial year must lodge a donor return with the Electoral Commissioner.

This does not apply to gifts made by:

  • A relevant entity.
  • A candidate.

If a person makes a gift to another entity, with the intention of benefitting a particular relevant entity, the person is deemed to have made the gift directly to the relevant entity.

The information which must be provided in a donor return includes:

  • The amount or value of the gift.
  • The date on which it was made.
  • The name and address of the relevant entity that received the gift and any other details prescribed by the regulations.

Refer to section 130ZH for further information.

A person must also report any gifts of more than $5,000 (indexed) received by them and used wholly or partly to enable them to make the disclosable gift or to reimburse them for making such a gift (section 130ZH(4)).

Reporting timeframes

A gift made outside of the designated period must be reported as follows:

  • If the gift was made after 1 January, then it must be reported within 30 days of 1 July in that year.
  • If the gift was made after 1 July, then it must be reported within 30 days of 1 January in the next year.

A gift made during the designated period must be reported at the end of the designated period (section 130ZH(7)(b)).

See our glossary page for the definition of a designated period.

Donor return form

Please visit our funding and disclosure forms page to download the form.

Offences

Failing to lodge a return within the legislated timeframe is an offence for which the maximum penalty is $5,000.

Lodging a return which a person knows is false or misleading in a material particular is an offence for which the maximum penalty is $10,000.

For more information, refer to section 130ZZE.

Records and evidence

For more information, refer to Part 13A of the Electoral Act 1985.

Record keeping

If you have a document that contains information relating to a matter that has been or should be set out in a return lodged with the Electoral Commissioner, you are required to retain those records for at least 4 years. The 4 year period starts on the day of the election to which the return relates.

 Refer to section 130ZZA of the Electoral Act for further information.

Recording gifts and loans

A relevant entity, candidate or group is not permitted to receive a gift with an amount or value of $200 or more without recording the name and address of the donor (section 130ZJ).

See our glossary page for the definition of a gift.

A relevant entity, candidate or group is not permitted to receive a loan of $1,000 or more, other than from a financial institution, without recording the terms of the loan and information regarding the name and address of the lender. Section 130ZK(3) outlines the information that must be recorded about the lender.

‘Financial institution’ is defined in section 130ZK(8) as a body which carries on a business that consists of, or includes, the provision of financial services or financial products and which is either an authorised deposit-taking institution (ADI) or  a body prescribed by the regulations.

A ‘loan’ is defined in section 130ZK(8) as meaning any of the following:

  • An advance of money.
  • A provision of credit or any other form of financial accommodation.
  • A payment of an amount for, on account of, on behalf of or at the request of, a person, if there is an express or implied obligation to repay the amount.
  • A transaction (whatever its terms or forms) which in substance effects a loan of money.

If credit is provided on a credit card (defined at section 130ZK(8)) in respect of card transactions, the credit is to be treated as a separate loan for each transaction. 

In the case of a gift or loan received from certain types of entities, you must also record the names of all trustees, members of the board or executive committee (as the case may be). For more information, refer to sections 130ZJ and 130ZK.

Gifts and loans of $5,000 (indexed) or less are not required to be disclosed in a return; however, you must still maintain the required records.

Providing evidence

The Electoral Commissioner has powers to require a person to produce documents or appear at a specified time and place to provide evidence. The Electoral Commissioner will issue the person with a formal notice if the person is required to produce documents or give evidence. There is a $5,000 maximum penalty for failing to comply with a notice or providing false or misleading evidence.

Refer to section 130ZZB of the Electoral Act for further information.

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