Appendix 1

Updated: 14 November 2011
Appendix 1 – Overview of the financial disclosure scheme in effect as at the 2010 federal election
Annual returns Disclosure requirements
Political parties Total receipts, payments and debts
Details of amount received of more than $11 500
Details of debts incurred of more than $11 500
Associated entities Total receipts, payments and debts
Details of amount received of more than $11 500
Details of debts incurred of more than $11 500
Details of capital contributions received
Donors Details of donations made to parties totalling more than $11 500
Details of donations received of more than $11 500 applied to donations made to political parties
Political expenditure Political expenditure incurred if expenditure was spent in excess of certain categories in excess of $11 500
Details of donations received of more than $11 500 used partly or wholly to incur the political expenditure
Election returns
Candidates Number and amount of donations received
Details of donations received of more than $11 500
Amounts of electoral expenditure spent on certain categories
Senate groups Number and amount of donations received
Details of donations received of more than $11 500
Amounts of electoral expenditure spent on certain categories
Endorsed groups (other than jointly endorsed groups) transactions are included on the party's annual return
Annual returns Disclosure requirements
Donors Details of donations totalling more than $11 500 made to candidates
Details of donations received of more than $11 500 applies to donations made to candidates

Note: Returns are prepared on a GST exclusive basis. Revenue and donations are reported on a cash accounting basis. Electoral and political expenditure is reported on an 'incurred' (accruals) basis.

Financial disclosure timetable in effect as at the 2010 federal election
Return Lodgement date Period covered Public release
Annual returns Election returns
Political parties and associated entities 20 October 2011 (16 weeks after the end of the financial year) N/A 1 July 2010 to 30 June 2011 1 February 2011 (1st working day in February)
Donors and third parties (electoral expenditure) 17 November 2011 (20 weeks after the end of the financial year) N/A 1 July 2010 to 30 June 2011 1 February 2011 (1st working day in February)
Donors to candidates N/A 6 December 2010 (15 weeks after election day) 31 days after the 2007 election to 30 days after the 2010 election 7 February 2011 (24 weeks after election day)
Candidates N/A 6 December 2010 (15 weeks after election day) 31 days after the last election contested within 4 years (House of Reps), or 7 years (Senate), or from the commencement of candidacy, or from the date of appointment to the Senate vacancy, to 30 days after the 2010 election 7 February 2011 (24 weeks after election day)
Senate groups N/A 15 weeks after election day From request to the AEC to be grouped until 30 days after the 2010 election 7 February 2011 (24 weeks after election day)

Note: The AEC has no authority to vary lodgement and public release dates.

The 2010 federal election was held on Saturday 21 August 2010.