A transition time gift is a gift to a candidate in an election or by‑election if:

• the gift is made or received on or after 1 January 2027; and
• the writ for the election or by-election was issued before 1 January 2027.

Gift caps

If you are reporting on the 1 July 2025 – 30 June 2026 financial year, returns must include the information required under the existing scheme.

• Returns by political parties, significant third parties (STPs) and associated entities (AEs) must be provided before the end of 16 weeks after the end of the financial year
• Returns by parliamentary members, third parties and donors must be provided before the end of 20 weeks after the end of the financial year.
• The AEC will publish the returns by 1 February 2027.

If you are reporting on the 1 July 2026 – 31 December 2026 financial year, returns must include the information required under the existing scheme.

• Returns by all individuals and entities, including donors must be provided by 11 March 2027.
• The AEC will publish the returns by 22 April 2027.

If you are reporting on the 1 January 2027 – 31 December 2027 calendar year, returns must include the information required under the new scheme.

• Returns are due before the end of 8 weeks after the end of 2027.
• The AEC will publish the returns before the end of 10 weeks after the end of 2027.
• Note: Donors do not have an obligation to lodge annual returns for the 2027 calendar period as it is replaced with expedited disclosure.

Disclosure

From 1 July to 31 December 2026 the disclosure threshold is $17,300.  From 1 January 2027, the disclosure threshold is $5,000.

Disclosure

The disclosure threshold will be indexed on 1 January following a general election.

Disclosure

Annual donors who provide gifts above $17,300 will have to provide a donor return for the 1 July to 31 December 2026 period. The AEC website has more information about annual donors.

Disclosure

An entity or individual that gives a gift for a federal purpose above the disclosure threshold from 1 January 2027 must lodge a donor donation disclosure notice (DDN).

Excluding transition time gifts, gifts for a federal purpose made after 1 January 2027 will count towards applicable gift caps.

Disclosure

From 1 January 2027, donation disclosure notices must be lodged for gifts for a federal purpose above the disclosure threshold.

Disclosure

Gifts made on or after 1 January 2027 will count towards gift caps, unless they are transition-time gifts (a gift made to a candidate in relation to an election for which the writ was issued before 1 January 2027).

Gift caps

An entity or individual that receives a gift for a federal purpose above the disclosure threshold from 1 January 2027 must lodge a recipient donation disclosure notice (DDN).  

Excluding transition time gifts, gifts for a federal purpose received after 1 January 2027 will count towards applicable gift caps.

Gift caps

The gift cap amounts will be indexed for the first time on 1 January 2028.

Gift caps

Electoral expenditure incurred on or after 1 January 2027 will count towards expenditure caps.

Expenditure caps

Electoral expenditure caps will be indexed for the first time on 1 January 2028.

Expenditure caps

From 1 January 2027, applications to register a political party, significant third party or associated entity need to include federal account details. This includes details of all federal accounts held by the applicant if they hold more than one federal account.

Federal accounts

The AEC will make every effort to determine applications to register prior to 1 January 2027.

Federal accounts

If the application is not decided before 1 January 2027, the AEC will write to the applicant to request their federal account details. If federal account details are not provided before 1 March 2027, the application is taken to be withdrawn.

Federal accounts

From 1 January 2027, the requirements for the use of federal accounts established by the Electoral Reform Act apply.

This means that all gifts for a federal purpose must be credited to a federal account, and all electoral expenditure incurred must be paid for with funds from a federal account.

Federal accounts

Yes, existing accounts may be used as a federal account from 1 January 2027. The new requirements for the use of federal accounts apply.

For more information, see Fact sheet: Federal accounts

Federal accounts

Unless otherwise specified in the rules, the person responsible for the federal account must provide relevant details to the AEC within 7 days of the first relevant use.

For more information, see Fact sheet: Federal accounts

Federal accounts

Entitlement to the first administrative assistance funding payment is based on the eligible quarter beginning on 1 October 2026.

A registered political party is eligible to receive administrative assistance funding if it:

• is registered under Part XI of the Electoral Act, and
• has at least one sitting member in the House of Representatives (MP) or the Senate.

Independent MPs and Senators are also eligible.

For more information about eligibility and entitlement, see the Administrative Assistance Guideline.

Administrative Assistance Funding

Administrative assistance funding will be paid to eligible recipients before the end of 7 January 2027. Eligible recipients will be paid before 7 days after the end of each successive quarter.

Administrative Assistance Funding

From 1 January 2027, all election funding claims must be paid to a federal account.

For political parties, the AEC will credit election funding to the federal account nominated by the party for the purposes of Part XX of the Electoral Act or otherwise issue a cheque payable to the party.

Claims made by independent candidates will be paid into the federal account specified in the claim form.

Election funding

If a party agent receives a cheque of election funding from the AEC from 1 January 2027 onwards, they are required to credit the amount to a federal account within 7 days.

Election funding

From 1 January 2027, the new election funding rate is $5. This applies to any elections for which the writs are issued after 1 January 2027. The election funding rate is indexed every 6 months, with the first being 1 July 2027.

Election funding

Entities must register if they meet the registration requirement of the Electoral Act in operation at the time of application. Further information on the registration requirements can be found on the AEC website at Financial disclosure.

Applications to register prior to 1 January 2027 do not need to include federal account details.

If the application is not decided before 1 January 2027, the AEC will write to the applicant to request their federal account details. If federal account details are not provided before 1 March 2027, the application is taken to be withdrawn.

Entity Registration

Information on requirements to register from 1 January 2027 can be found on the AEC website.

You should also know that from 1 January 2027:

• applications to register as an STP or AE are required to include federal account details,
• requirements for federal account permitted uses established by the Electoral Reform Act will apply. This includes obligations to only credit amounts required or permitted, such as gifts for a federal purpose or election funding. All electoral expenditure must be paid out of a federal account, and
• newly registered entities will have 30 days from the day they are registered to provide a return. The return should be provided for the period 1 July 2026 to 31 December 2027 and must include the information that is required under the existing disclosure scheme.

Entity Registration

The Electoral Legislation Amendment (Electoral Reform) Act 2025 (the Reform Act) commences on 1 January 2027. This means that all amendments and provisions of the Reform Act apply. This includes civil and criminal penalties.

The AEC will administer an educative approach for unintentional non-compliance from commencement of the Reform Act.

Compliance