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Australian Electoral Commission
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A gift cap is a cap on the total amount or value of gifts a person or entity (the recipient) can receive, or a donor can give, for a federal purpose in the calendar year in which the gift is made. Under the Commonwealth Electoral Act 1918 (Electoral Act) gift caps will apply from 1 July 2026. Specific gift caps will also apply during the election period for by-elections and Senate-only elections.
A gift has a federal purpose if it is given with the intention of it being used for the purpose of the recipient incurring electoral expenditure, or for creating or communicating electoral matter.
Electoral matter is defined in the Electoral Act as matter communicated or intended to be communicated for the dominant purpose of influencing how electors vote in a federal election.
Unless the contrary is proved, the dominant purpose of a communication is presumed to be electoral matter, if the matter expressly promotes or opposes:
All monetary gifts for a federal purpose must be deposited into a federal account. Please see: Fact sheet – Federal accounts for further information.
A gift is defined as any transfer of property, or the provision of service, from a person or entity to another without consideration (monetary or otherwise) or with inadequate consideration.
From 1 July 2026, section 287AAB(3) sets out what is and is not considered a gift for the purposes of the Electoral Act. Please see: Fact sheet – Gifts for further information.
Gift caps apply to gifts made for a federal purpose by, or on behalf of, a donor to any of the following recipients:
From 1 July 2026, there are five types of gift caps under the Electoral Act:
Gift caps amounts are subject to indexation. Please refer to the table below.
| Gift cap type | Cap amount (as of 1 July 2026) | Applicable to |
|---|---|---|
| Annual gift cap | $50,000 indexed annually | Recipients and donors |
| By-election gift cap | $50,000 indexed annually | Recipients and donors |
| Senate-only election gift cap | $50,000 indexed annually | Recipients and donors |
| State and Territory gift cap | Five times the annual gift cap – $250,000 | Donors only |
| Overall gift cap | 32 times the annual gift cap – $1,600,000 | Donors only |
A donor exceeds a gift cap when the total amount or value of the gifts they have gifted to a recipient (or related entity) exceeds the relevant cap amount in a calendar year. For example, this could occur when a donor gives a recipient (or related entity):
A recipient (or related entity) exceeds a gift cap where the total amount or value of one or more gifts they have received from a single donor exceeds the relevant gift cap in a calendar year.
Recipients and donors must monitor gifts to ensure they do not exceed any gift caps, as a person or entity may commit an offence or be liable for a civil penalty.
When recipients or donors become aware they have exceeded a gift cap, they must take acceptable action to avoid a civil penalty within 6 weeks of becoming aware they have exceeded the gift cap.
Individuals and entities should seek their own professional advice as to how the Electoral Act applies to their particular circumstances in making and/or receiving gifts.
Disclaimer: The information on this page is intended to provide general guidance only. It does not constitute legal, financial, or other professional advice. Persons and entities should seek their own professional advice to find out how the Commonwealth Electoral Act 1918 applies to their particular circumstances. The Australian Electoral Commission (AEC) has made every reasonable effort to provide current and accurate information, but it does not make any guarantees regarding the accuracy, currency, or completeness of that information. Parties who wish to re-publish or otherwise use the information on this page must check this information for currency and accuracy prior to publication.
The AEC acknowledges the Traditional Owners of Country throughout Australia and recognises their continuing connection to land, waters, culture and community. We pay our respects to Elders past, present and emerging.