Associated entities

Associated entity returns

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

Lodging returns

The financial controller is responsible for lodging returns on behalf of an associated entity. See our glossary page for the definition of a financial controller.

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 the entity during the period (total receipts).
Details of gifts and loans received of more than $5,000 (indexed).

Refer to section 130ZO and regulation 23A of the Electoral Regulations 2009 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).

Two or more amounts of more than $200 received from the same person during the financial year will be treated as one amount (section 130ZO(7)).

Gifts

See our glossary page for the definition of a gift.

Prescribed particulars

Additional details are required to be provided in the case of a gift or loan received 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.

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

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 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 130Y 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.