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.

Associated entities

Associated entity returns

An associated entity, as defined under section 130A, is an entity that has any of the following relationships with a registered political party:

  • It is controlled by one or more registered political parties.
  • It operates to a significant extent for the benefit of one or more registered political parties.
  • It is a financial member of, or on whose behalf another person is a financial member of, a registered political party.
  • It has voting rights in, or on whose behalf another person has voting rights in, a registered political party.

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

Lodging returns

The agent is responsible for lodging returns on behalf of an associated entity.

Half-yearly

Associated entities must lodge half-yearly returns within 30 days of the end of each half-yearly period.

During an election

During a general election, there are other return lodgement obligations. In the year of a general election, associated entities must lodge a return for the month of January by 5 February. Following this are the high-frequency lodgements: returns must be lodged for every 7–day period until 30 days after polling day. These returns must be lodged within 5 days of the end of each 7-day period.

Information required

Returns must set out the following information:

  • Total amount received by, or on behalf of, the entity during the period (total receipts) and the number of persons from whom such amounts were received.
  • The prescribed details in relation to each amount of more than $1,000 received.

Refer to section 130ZO and regulation 39 of the Electoral Regulations 2024 for more information.

Prescribed details

Returns must include the following information:

  • The value of the amount or debt
  • The date on which it was received or incurred
  • The name and address of the person from whom the amount was received or to whom the debt was incurred; and
  • Any other details prescribed by regulation.

Two or more amounts of more than $200 received from the same person during the financial year will be treated as one amount. 

Refer to section 130ZO of the Electoral Act and regulation 39 of the Electoral Regulations 2024 for more information.

Prescribed particulars

Additional details are required to be provided in the case of an amount or debt received or incurred from a trust, company or an association. The names of all trustees, members of the board or executive committee must be provided.  In the case of a company donor, there is an additional obligation to provide the names of any related bodies corporate. For more information, please refer to our prescribed particulars guide (PDF, 132KB).

Audit certificates

An audit certificate must be provided for every return lodged with the Electoral Commissioner (section 130ZV).

For returns relating to the designated period of an election, there are only 2 bulk audit certificates required:

  • The first audit certificate must be lodged 7 days before polling day to cover all returns lodged up to that date.
  • The second audit certificate will cover all the remaining returns. The second audit certificate must be lodged on the day the last high-frequency return is due.

You may apply for a waiver of the requirement to provide an audit certificate if:

  • The return is a nil return.
  • The costs of compliance with the audit certificate requirement would be unreasonable.

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.

Record keeping

In addition to return lodgement obligations, there are also record keeping obligations. See the records and evidence section below for more information.

Obligations of an associated entity

This information is for associated entities and third parties.For more information, refer to Part 13A of the Electoral Act 1985.

Definitions

Associated entities may include unions, corporations or trusts which operate for the benefit of a registered political party. 

Third parties are individuals or entities that incur political expenditure but are not directly affiliated with a political party.

An associated entity may also be a third party.

Agents

Associated entity

An associated entity cannot appoint an agent. The financial controller of the associated entity is the person responsible for fulfilling the entity's obligations under Part 13A.

Third party

An associated entity and third party may appoint an agent (section 130F).

During any period where no appointment is made of an agent of an associated entity, the financial controller is taken to be the associated entities agent.

State campaign accounts

Associated entity

An associated entity is not required to maintain its own separate state campaign account, instead, it uses the state campaign account of its associated party or candidate. 

However, associated entities still have obligations, such as fulfilling their disclosure requirements which are linked to the political party or candidate they are associated with.

Third party

A third party is only required to maintain a state campaign account if they receive a donation which must be paid into a state campaign account (section 130K). All donations must be paid into the state campaign account unless:

  • the third party does not intend to use the donation for political expenditure, or
  • the donation was made or received in contravention of Part 13A.

These donations must not be paid into the state campaign account.

In addition, if a third party has a state campaign account, they must ensure that all political expenditure is paid from that account (section 130M).

Responsibilities

An associated entity and third party must do the following:

  • Record donations of $200 or more and loans of $500 or more (sections 130ZJ and 130ZK).
  • Lodge half-yearly returns within 30 days of the end of each half-yearly period (sections 130ZO and 130ZP).
  • In the year of a general election, lodge additional returns (sections 130ZO and 130ZP).
  • Lodge an annual political expenditure return (section 130ZR) if the entity's political expenditure during a financial year is more than:
    • $5,000 (indexed) - for associated entities
  • Provide audit certificates for all returns lodged (section 130ZV).

Additional responsibilities of a third party

A third party must also do the following:

  • Lodge a donor return if they have made a donation 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. For more information see donations to candidates or groups.
  • Lodge a capped expenditure period return within 60 days of polling day if the third party’s total amount of political expenditure during the capped expenditure period exceeded $5,000 (indexed) (section 130ZQ).
Records and evidence

Record keeping

If you hold a document containing information relevant to a matter that has been, or should be, included in a return lodged with the Electoral Commissioner, you must retain that record for at least 4 years, starting from the polling day of the election to which the return relates.

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

Recording donations and loans

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

A relevant entity, candidate or group is not permitted to receive a loan of $500 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.

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

In the case of a donation 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.

Donations 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.

Reporting political expenditure

Political expenditure

Political expenditure is defined in section 130A of the Electoral Act and regulation 18A of the Electoral Regulations 2009. It includes money spent to publicly promote views about parties, candidates, members of parliament, election issues, political material, or election-related research. It does not include: GST, MP allowances/benefits, administration or policy development costs, normal staffing costs, or any other category the law specifically excludes.

For more information, refer to our political expenditure guide on our funding and disclosure guides page.

What must be reported

Political expenditure during capped expenditure period

If a third party incurs more than $5,000 (indexed) of political expenditure during the capped expenditure period, they must lodge a capped expenditure period return. This return must be lodged within 60 days after polling day (section 130ZQ).

A third party must disclose in the return whether any political expenditure was incurred under an arrangement with a person or body who has lodged a relevant certificate.

Associated entities are not required to lodge capped expenditure period returns.

Annual political expenditure

If an associated entity or third party incurs, by their own authority, political expenditure over the legislated threshold during a financial year, they must lodge an annual political expenditure return.

The thresholds are:

  • For an associated entity – more than $5,000 (indexed).
  • For a third party – more than $10,000 (indexed).

The annual political expenditure return must be lodged within 12 weeks after the end of the financial year (section 130ZR).

Audit certificates

You are required to provide an audit certificate for every return lodged with the Electoral Commissioner (section 130ZV). You may apply for a waiver of the requirement to provide an audit certificate if the costs of compliance would be unreasonable.

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.

Agents

About agents

An agent is a person appointed by a registered political party, candidate, group of candidates or third party to manage their funding and disclosure obligations under Part 13A of the Electoral Act 1985. Agents can be formally appointed or deemed to be agents under the legislation.

Agents are responsible for ensuring the person or organisation they represent meets all legal requirements for funding and disclosure.

👉 View the current register of agents.

To be eligible as an agent:

  • The person must be a natural person aged 18 years or over.
  • A person cannot act as an agent if they have been convicted of a prescribed offence (section 130G(3)).

Agent requirements

The Electoral Act 1985 sets out who the agent is for each type of recipient.

Recipient Agent
Registered political party Must appoint a person to be the agent of the party. By default, the party agent is also the agent for any endorsed candidates or members of a group of candidates.
Candidate in an election May appoint a person to be their agent. If no appointment is made, the candidate is taken to be their own agent.
Members of a group of candidates May appoint a person to be the agent of the group. If no appointment is made, the candidate whose name appears first in the group on the ballot paper is taken to be the agent.
Third party May appoint a person to be their agent. If no appointment is made: (a) where the third party is a natural person, the third party is taken to be the agent; (b) in any other case, each member of the executive committee is taken to be the agent.
Associated entity May appoint a person to be their agent. If no appointment is made, the financial controller of the associated entity is taken to be the agent.

How to appoint an agent

The appointment must be made in writing and include:

  • The name and address of the proposed agent.
  • A signed consent and declaration confirming eligibility.

Candidates, groups, and third parties cannot change their agent after the close of nominations. Registered political parties are the only recipients permitted to change their agent after the close of nominations (section 130G(4)).

Download an agent appointment form from the Funding and Disclosure Forms page.

Acting agent

If an agent is temporarily unavailable, they can appoint a qualified acting agent in writing to carry out their duties. The appointment must include the acting agent’s name and address and be sent to the Electoral Commissioner.

  • The appointment can last up to 3 months and starts only when the Commissioner receives a copy.
  • The appointment ends early if the original agent’s role ends or the acting agent is convicted of a relevant offence.
  • While an acting agent is appointed, the original agent cannot perform their functions.
  • The appointment can be revoked in writing, with a copy sent to the Commissioner.

Download an acting agent appointment form from our Funding and Disclosure Forms page.

Ending or replacing an agent

Revoking an agent

Candidates, groups of candidates, third parties, and associated entities can revoke their agent by giving written notice to the Electoral Commissioner. The notice must be signed by the candidate, each member of the group, or the third party, as relevant.

A registered political party may only revoke an agent's appointment if they also give a notice of appointment of another agent.

Death or resignation

If the agent dies or resigns, the relevant person must, within 7 days, give the Electoral Commissioner notice in writing. Registered political parties must provide notice and appoint another agent within 28 days of the agent’s death.

Conviction of an offence

If an agent is convicted of an offence under Part 13A of the Electoral Act 1985 or Part 20 of the Commonwealth Electoral Act 1918, their appointment automatically ends (subject to any appeal). The appointing person or body must notify the Electoral Commissioner of a replacement agent within 28 days of the conviction, or if there is an appeal, within 28 days of the appeal being determined. Registered political parties must also notify the Electoral Commissioner of the replacement agent within the same timeframes.

Download the relevant form from our Funding and Disclosure Forms page.

Obligations of an agent

  • Set up a state campaign account (section 130K).
  • Manage funds correctly: ensure all donations are paid into the campaign account and all political spending comes out of it (sections 130L and 130M).
  • Keep accurate records: record donations of $200 or more and loans of $500 or more.
  • Lodge returns for their client at the required times.
  • Provide audit certificates for returns, or apply for a waiver from the Electoral Commissioner (section 130ZV).
  • Comply with notices to produce information or give evidence (section 130ZZB).
  • Inform donors or loan providers about reporting obligations (sections 130ZG(7) and 130ZH(8)).
  • Monitor expenditure: ensure the client does not exceed the allowed expenditure cap if participating in the public funding scheme.

Additional obligations for registered political party agents

  • Keep administrative funding separate (section 130W).
  • Notify the Electoral Commissioner if the party shares its capped political expenditure with candidates (section 130Z(3)).
  • Negotiate shared public funding with another registered party (section 130R(4)).
  • Lodge a claim for administrative funding (section 130U).

Penalties for not fulfilling obligations

  • Prosecution: Agents can be prosecuted for failing to meet their legal responsibilities.
  • Fines: Offences against Part 13A attract fines ranging from $1,500 to $50,000.
  • Loss of eligibility: A person convicted of an offence under Part 13A is not eligible to act as an agent.

Retaining records

If you hold a document containing information that has been, or should be, included in a return lodged with the Electoral Commissioner, you must retain that record for at least 4 years.

  • The 4-year period starts on the day of the election to which the return relates.
  • For more information, see section 130ZZA of the Electoral Act 1985.

Recording donations and loans

Donations

You cannot receive a gift of $200 or more without recording the name and address of the donor (section 130ZJ).

Loans

You cannot receive a loan of $500 or more (other than from a financial institution) without recording:

  • The terms of the loan
  • The name and address of the lender

Financial institutions under Part 13A include:

  • An Authorised Deposit-taking Institution (ADI) (bank, building society, or credit union)
  • Another body prescribed by regulation

What counts as a loan:

  • An advance of money
  • A provision of credit or any other form of financial accommodation
  • A payment of an amount for, on behalf of, or at the request of a person, with an obligation to repay
  • Any transaction that in substance effects a loan of money, regardless of form

Credit cards: Credit provided on a credit card is treated as a separate loan for each transaction.

Additional recording requirements: If a donation or loan comes from certain entities (trusts, boards, executive committees), you must also record the names of all trustees or members of the governing body.

Thresholds:

  • Donations and loans of $1,000 (indexed) or less do not need to be disclosed in a return.
  • You must still maintain the required records, even if disclosure is not required.

Providing evidence

The Electoral Commissioner has powers under the Electoral Act 1985 to require a person to:

  • Produce documents
  • Appear at a specified time and place to provide evidence

Penalty: Failing to comply with a notice, or providing false or misleading evidence, can result in a maximum penalty of $10,000.

For more information, see section 130ZZB of the Electoral Act 1985.

Register of agents

Party name Agent
Animal Justice Party Mr Lionel Pengilley
Australian Family Party Mr Robert Day
Australian Greens SA Ms Margaret Keelan
Australian Labor Party (SA Branch) Mr Aemon Bourke
Family First Party Inc Ms Phillipa Williams
For Unley Mr Ryan Harrison
Jing Lee - Better Community Mr Eddie Liew
Legalise Cannabis SA Party Jason Meotti
Liberal Party of Australia (SA Division) Mr Alexander Hyde
National Party of Australia (SA) Inc Mr Grantley Mason Siviour
Pauline Hanson’s One Nation Mr Carlos Quaremba
Sarah Game Fair Go for Australians Mr John Lutman
STEPHEN PALLARAS REAL CHANGE SA Mr Daniel Pallaras
SA-BEST Inc Mr Rocco Romeo
United Voice Australia Party Ms Helen Hoare

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Third parties

Appointing an agent

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

What is an agent?

An agent is a person appointed by a registered political party, candidate, group of candidates, or third party to manage their obligations under Part 13A.

An agent must be a natural person who has attained 18 years of age. A person is not eligible to be an agent if they have been convicted of a prescribed offence (section 130G(3)).

More information can be found on our agents page.

Who needs an agent?

All registered political parties must appoint an agent. If a registered political party has endorsed:

  • a candidate, or
  • all members of a group,

then the party agent is also the agent of the candidate or group, as the case may be.

An unendorsed candidate, an unendorsed group, or a third party may appoint an agent.

If an unendorsed candidate does not appoint an agent, they are their own agent.

If an unendorsed group does not appoint an agent, then the candidate whose name appears first on the ballot papers is the agent for the group.

If a third party does not appoint an agent, and the third party is a natural person, then they are the agent. In any other case, each member of the executive committee is the agent.

How to appoint an agent

The agent must be appointed in writing. The appointment must include the name and address of the proposed agent and a signed form of consent and declaration by the proposed agent that they are eligible for appointment.

Candidates, groups and third parties are not permitted to change their agent after close of nominations. Your agent as at the close of nominations will be your agent for the duration of the election. Only registered political parties may change their agent after the close of nominations (section 130G(4)).

Please visit our funding and disclosure forms page to download an agent appointment form.

Terminating an agent's appointment

Revoking an appointment

A registered political party may only revoke an agent's appointment if they also give a notice of appointment of another agent.

An unendorsed candidate, unendorsed group or third party may revoke an agent's appointment by giving the Electoral Commissioner notice in writing.

Resignation

An agent may resign from their appointment as an agent by giving the Electoral Commissioner notice in writing. The appointing person or body must, without delay, advise the Electoral Commissioner in writing of an agent’s resignation. In the case of a registered political party, they must also provide a notice of appointment of another agent.

Termination due to conviction of offence

An agent's appointment is terminated if, subject to the appeal process, the agent is convicted of a prescribed offence. If the person is the agent of a registered political party, the party must give notice to the Electoral Commissioner of the replacement agent within 28 days of the conviction, or within 28 days of the appeal being determined.

Death

If an agent dies then the appointing person or body must advise the Electoral Commissioner in writing without delay.

In the case of a registered political party, they must provide a notice of the death and appoint another agent within 28 days of the agent’s death.

For more information, see section 130I of the Electoral Act.

Forms to give notice of revocation of an agent appointment, or the resignation, conviction or death of an agent can be obtained from our funding and disclosure forms page.

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)). 

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.

Obligations of a third party

This information is for associated entities and third parties.

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

Associated entity or third party?

See our glossary page for the definitions of an associated entity and a third party.

An associated entity may also be a third party.

Agents

Associated entity

An associated entity cannot appoint an agent. The financial controller of the associated entity is the person responsible for fulfilling the entity's obligations under Part 13A.

Third party

A third party may appoint an agent (section 130F).

If an associated entity is also a third party, it then has 2 sets of obligations. In that case, it may appoint an agent to ensure its obligations as a third party are fulfilled. For more information, visit our appointing an agent page.

State campaign accounts

Associated entity

An associated entity is not required to maintain a state campaign account.

Third party

A third party is only required to maintain a state campaign account if they receive a gift which must be paid into a state campaign account (section 130K). All gifts must be paid into the state campaign account unless:

  • the third party does not intend to use the gift for political expenditure, or
  • the gift was made or received in contravention of Part 13A.

These gifts must not be paid into the state campaign account.

In addition, if a third party has a state campaign account, they must ensure that all political expenditure is paid from that account (section 130N).

Associated entity and third party obligations

An associated entity and third party must do the following:

  • Record gifts of $200 or more and loans of $1,000 or more (sections 130ZJ and 130ZK).
  • Lodge half-yearly returns within 30 days of the end of each half-yearly period (sections 130ZO and 130ZP).
  • In the year of a general election, lodge additional returns (sections 130ZO and 130ZP).
  • Lodge an annual political expenditure return (section 130ZR) if the entity's political expenditure during a financial year is more than:
    • $5,000 (indexed) - for associated entities
    • $10,000 (indexed) - for third parties
  • Provide audit certificates for all returns lodged (section 130ZV).

Additional obligations of a third party

A third party must also do the following:

  • Lodge a donor return if they have made 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. For more information see donations to candidates or groups.
  • Lodge a capped expenditure period return within 60 days of polling day if the third party’s total amount of political expenditure during the capped expenditure period exceeded $5,000 (indexed) (section 130ZQ).
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.

Reporting political expenditure (candidates, groups and parties)

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

What is political expenditure?

Political expenditure is defined in section 130A and regulation 18A of the Electoral Regulations 2009. Political expenditure includes the public expression of views on a political party, a member of parliament, a candidate, or an issue in an election.

For more information, refer to our political expenditure guide on our funding and disclosure guides page.

What must be reported

Political expenditure during capped expenditure period

If a candidate, group, or registered political party incurs more than $5,000 (indexed) of political expenditure during the capped expenditure period, they must lodge a capped expenditure period return. The return must be lodged within 60 days after polling day (section 130ZQ).

If a candidate, group, or party has lodged a certificate to participate in the public funding scheme, they are subject to limits on their political expenditure during the capped expenditure period. The capped expenditure period return will be used by the Electoral Commissioner to determine whether the participant has adhered to their applicable expenditure cap and to determine the amount of public funding payable. 

Annual political expenditure

If a person incurs, by their own authority, more than $5,000 (indexed) of political expenditure during a financial year, they must lodge an annual political expenditure return.

This return must be lodged within 12 weeks after the end of the financial year. Members of Parliament and the Crown are exempt from lodging this return (section 130ZR).

Audit certificates

You are required to provide an audit certificate for every return lodged with the Electoral Commissioner (section 130ZV).

You may apply for a waiver of the requirement to provide an audit certificate if the costs of compliance would be unreasonable.

Offences

Failing to lodge a return within the legislated timeframe is an offence. The maximum penalty for a registered political party agent is $10,000. For any other person, 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.

Third-party returns

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

Lodging returns

The agent is responsible for lodging returns on behalf of a registered political party or third party. More information can be found on our agents page.

Note: if a third party who is also an associated entity has lodged an associated entity return for a period, they are not required to lodge a third-party return for that same period (section 130ZP(4)).

Half-yearly

Registered political parties and third parties must lodge half-yearly returns within 30 days of the end of each half-yearly period.

During an election

During a general election, there are additional return lodgement obligations. In the year of a general election, registered political parties and third parties must lodge a return for the month of January by 5 February. Following this are the high-frequency lodgements: returns must be lodged for every 7 day period until 30 days after polling day. These returns must be lodged within 5 days of the end of each 7 day period.

Information required

Returns must set out the following information:

  • Total amount received by the entity during the period (total receipts).
  • Details of amounts received of more than $5,000 (indexed).
  • Total outstanding debt as at the end of the period.
  • Details of each debt of more than $5,000 (indexed).

Refer to sections 130ZN (political party returns) and 130ZP (third party returns) for more information.

Receipts

Amounts received include all monies received from all sources including:

  • Gifts of money or goods.
  • Gifts in kind of goods or services.
  • Membership subscriptions.
  • Loans obtained.
  • Earnings from assets or investments.
  • Proceeds from the sale of assets.
  • Payments from Commonwealth or State authorities (including Special Assistance Funding payments).

Transfers between a registered political party and its state or federal counterparts must be included as they are separate entities for reporting purposes.

Two or more amounts of more than $200 received from the same person during the financial year will be treated as one amount (sections 130ZN(4), and 130ZP(3)).

Debts

Outstanding debts can include:

  • Loans
  • Overdrafts
  • Unpaid accounts
  • Unremitted taxes.

Prescribed particulars

Regulation 23 of the Electoral Regulations 2009 prescribes additional details which are required to be provided in a return for amounts received from or owed to a trust, company or an association. The names of all trustees, members of the board or executive committee must be provided.  In the case of a company donor, there is an additional obligation to provide the names of any related bodies corporate. For more information, please refer to our prescribed particulars guide (PDF, 132KB).

Audit certificates

An audit certificate must be provided for every return lodged with the Electoral Commissioner (section 130ZV).

For returns relating to the designated period of an election, there are only 2 bulk audit certificates required:

  • The first audit certificate must be lodged 7 days before polling day to cover all returns lodged up to that date.
  • The second audit certificate will cover all the remaining returns. The second audit certificate must be lodged on the day the last high-frequency return is due.

You may apply for a waiver of the requirement to provide an audit certificate if:

  • The return is a nil return.
  • The costs of compliance with the audit certificate requirement would be unreasonable.

Offences

Failing to lodge a return within the legislated timeframe is an offence. The maximum penalty for a registered political party agent is $10,000. For any other person, 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.

Record keeping

In addition to return lodgement obligations, there are also record-keeping obligations. See the records and evidence section above for more information.

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