Financial disclosure overview

Annual disclosure

Annual returns: registered political parties and their state or territory branches and associated entities are required to lodge an annual return with the AEC. Returns lodged with the AEC for each financial year must show:

• the total value of receipts;
• details of amounts received that are more than the disclosure threshold
• the total value of payments;
• the total value of debts as at 30 June; and
• details of debts outstanding as at 30 June that total more than the disclosure threshold

The details to be disclosed for amounts received that are more than the disclosure threshold are:

• Full name and address details of the person or organisation from whom the amount was received
• The sum of amounts received from that person or organisation
• Whether the receipt is a ‘donation’ or ‘other receipt’.

The details of debts outstanding as at 30 June that total more than the disclosure threshold are:

• Full name and address details of the person or organisation that the debt is owed to
• The amount that is owed
• Whether the debt is to a financial institution or non-financial institution.

Donors must disclose donations totalling more than the disclosure threshold made to a registered political party. From 2006–07, third parties (including associated entities) who incur political expenditure in excess of the disclosure threshold are also required to lodge an annual return.

Election disclosure

Election returns: candidates, unendorsed Senate groups and Senate groups endorsed by more than one registered political party must disclose donations and electoral expenditure incurred. Returns to the AEC must show:

• the total value of donations received;
• the total number of donors;
• all individual donations received above the disclosure threshold (personal gifts such as Christmas and birthday presents need not be disclosed);
• the details of donations including:
  • the date on which each donation was received;
  • the amount or value of each donation;
  • the name and address of the donor;
• electoral expenditure (mainly advertising, printing and direct mail costs) incurred between the issue of the writ and polling day.

People or organisations making donations to candidates in excess of the disclosure threshold must also lodge a donor return.

Public inspection

Election disclosure returns are made available for public inspection 24 weeks after polling day on this website. Annual disclosure returns are similarly made available for public inspection from the first working day in February.