• Who must lodge an election return of donations made and received?
• What is a gift or donation?
• What information is reported?
• Disclosure threshold
• What details of gifts and donations are required?
• What about donations to political parties ?
• Does political expenditure also need to be reported?
• What about donations to endorsed candidates?
• What period does the return of donations made and received cover?
• When must the return be lodged?
• What happens to the return?
• Where do I get a return form?
• What is the authority for this return?

Who must lodge an election return of donations made and received?

People or organisations who make gifts or donations totalling more than $10,500 to a candidate or to a member of a Senate group during the period from 31 days after the previous federal election until 30 days after the current federal election.

Federally registered political parties (and state or territory branches and associated entities), candidates and members of a Senate group have separate reporting requirements and do not lodge this election return.

Federally registered political parties are listed at www.aec.gov.au under ‘Parties & Representatives ’ and ‘Party Registration’

What is a gift or donation?

A gift or donation is a transfer of property or provision of a service for which no payment, or an inadequate payment is received.

The gift or donation may be in cash or may be the value of free goods or services, or discounts other than those in the normal course of business. Volunteer labour is not a gift or donation.

What information is reported?

Part 1 of the return requires details of gifts or donations made to a candidate or member of a Senate group totalling more than $10,500.

Where a number of smaller gifts or donations were made or received, these should be aggregated and reported if they total more than $10,500.

Part 2 requires disclosure of gifts or donations of more than $10,500 received and used (wholly or partially) to make donations reported in Part 1, regardless of when they were received.

Only donations received of more than $10,500 are reported. Smaller gifts do not need to be aggregated and reported.

Disclosure threshold

The ‘more than $10,500’ disclosure threshold applying to the 2007 election is indexed to the Consumer Price Index.

The threshold for the 2006-07 financial year and the annual returns for that period was $10,300.

What details of gifts and donations are required?

The name and address of the person to whom the gift or donation was made, and the date and value of the gift or donation are required.

These details are also required for amounts received and applied to such gifts or donations.

What about donations to political parties?

People or organisations who make gifts or donations totalling more than $10,500 to:

• A Federally registered political party, or to a state or territory branch of a party; or
• To another person or organisation with the intention of benefiting a Federally registered political party must lodge a donor annual return.

What about donations to endorsed candidates?

Donations to endorsed candidates or groups are normally treated as donations to the party (and hence reported in the donor annual return). A donor may need to clarify whether the donation was applied to the benefit of the candidate or the party to determine whether an election return or annual return is required to be lodged.

The Guidance Note ‘Gifts Received by endorsed candidates and Senate groups’ considers when a party reports a gift made to an endorsed candidate and when the candidate reports the gift. The principles in that guidance note apply equally to the question whether a person or organisation that donates to an endorsed candidate lodges an annual return or an election period return

Does political expenditure also need to be reported?

Political expenditure is expenditure in excess of the $10,500 disclosure threshold on:

• Public expression of views on a political party, candidate or member of the Federal Parliament, or an issue in an election;
• Advertisements requiring authorisation under sections 328 or 328A of the Commonwealth Electoral Act 1918 or subclause 4(2) of schedule 2 to the Broadcasting Services Act 1992;
• Opinion polling and other research relating to an election or the voting intention of voters

Other expenditure (e.g. administration or travel) is not political expenditure for reporting purposes.

Political expenditure is reported in the annual return relating to political expenditure available on the AEC website under ‘Parties & Representatives ’ and ‘Political Disclosures’.

What period does the return of donations made and received cover?

The return covers donations made over the period from 31 days after the previous federal election until 30 days after the current federal election.

Donations received and applied to those gifts or donations must be reported regardless of when they were received.

When must the return be lodged?

The return is to be lodged with the AEC in Canberra within 15 weeks after polling day. The AEC has no power to grant extensions beyond this date.

The return may be lodged by mail, fax or email.

What happens to the return?

The return will be available on the AEC website at www.aec.gov.au 24 weeks after polling day.

Where do I get a return form?

Return forms and guidance information are available at www.aec.gov.au under ‘Parties & Representatives ’ and ‘Political Disclosures’.

What is the authority for this return?

The return is required by section 305B of the Commonwealth Electoral Act 1918.