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.


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 two 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).

For more information about reporting obligations, visit the following pages:
Political party and third party returns

Associated entity returns 
Reporting political expenditure (associated entities and third parties).

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, visit our Donations to candidates or groups page.
  • 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).