Financial disclosure

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

The disclosure scheme requires some entities to lodge annual or election returns with the AEC. Other entities are only required to lodge returns if they meet certain conditions. The following entities lodge annual or election returns with the AEC:

 

Annual returns

Election returns

Political parties

 

Significant third parties

 

Associated entities

 

Members of the House of Representatives

 

Senators

 

Third parties

 

Annual donors

 

Candidates

 

Senate groups

 

Election donors

 

Registration requirements

Which entities need to be registered?

Definition of financial disclosure entities

How are disclosure entities defined in the Electoral Act?

Transparency Register

Published registers, disclosures, undertakings and funding

Annual returns

Who, what, when and how to meet annual disclosure obligations

Election returns

Who, what, when and how to meet election disclosure obligations

Lodge a financial disclosure return

Information about lodging an annual return or election return

Electoral expenditure and other key topics

For detailed information on:

  • electoral matter and electoral expenditure
  • foreign donations restrictions
  • foreign campaign restrictions
  • disclosure requirements for charities
  • the relationship between federal, state and territory electoral donation and disclosure laws

Penalties

The Electoral Act imposes civil penalties and in some cases criminal penalties if a person or entity contravenes the requirements of the Electoral Act.

Election funding and disclosure reports

The recent reports on the operation of Part XX of the Electoral Act in relation to a general or Senate election are provided:

Contact us

Funding and Disclosure (FAD)
Australian Electoral Commission

Email: fad@aec.gov.au
Ph: 02 6271 4552

10 Mort Street
Canberra ACT 2601
Locked Bag 4007
Canberra ACT 2601

Further information

Updated: 13 July 2022