The Commonwealth funding and disclosure scheme (the disclosure scheme) detailed under Part XX of the Commonwealth Electoral Act 1918 (Electoral Act) was introduced to increase overall transparency and inform the public about the financial dealings of political parties, candidates and others involved in the electoral process.

The disclosure scheme requires candidates, Senate groups, political parties, political campaigners, associated entities, third parties and donors to lodge election or annual financial disclosure returns with the Australian Electoral Commission (AEC).

The disclosure returns are then made available for public inspection.