Electoral Legislation (Electoral Reform) (Application and Transitional Provisions) Rules 2026 (the Transitional Rules)

The Rules:

• clarify the timing and application of the Electoral Legislation Amendment (Electoral Reform) Act 2025
• detail when obligations of the existing funding and disclosure scheme end and new obligations begin, and
• maintain the operation of certain reporting obligations during the transitional period.

Transitional Rules cover the following periods

1 July to 31 December 2026

• During this period, the existing Commonwealth Electoral Act 1918 (Electoral Act) and its requirements continue to apply unless the Transitional Rules specify otherwise.

From 1 January 2027

• From 1 January 2027, all requirements under the Electoral Reform Act will apply unless the Transitional Rules specify otherwise.
• This includes donation disclosure notices for gifts for a federal purpose above the disclosure threshold.

Annual disclosure returns obligations

If you are reporting on the:

• 1 July 2025 – 30 June 2026 financial year, returns must include the information required under the existing scheme
• 1 July 2026 – 31 December 2026 financial year, returns must include the information required under the existing scheme
• 1 January 2027 – 31 December 2027 calendar year, returns must include the information required under the new scheme. 

More information

• Transitional Rules
• Further information on the current funding and disclosure scheme
• Further information on the funding and disclosure legislative changes