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Australian Electoral Commission
A donor may be required to lodge an annual disclosure return or an election disclosure return.
Donors are people or entities (other than registered political parties, associated entities, candidates and members of a Senate group in an election) who make donations to:
* If a donation is made to an associated entity with the intention of benefiting a particular political party, it is considered to be made to that political party.
Subject to the disclosure threshold, donors must lodge an Donor Annual Disclosure Return with the AEC by 17 November each year.
The Financial Disclosure Guide for Donors with Annual Returns aims to assist donors meet their financial disclosure obligations under the funding and disclosure provisions of Part XX of the Commonwealth Electoral Act 1918 (Electoral Act).
Donors are people or entities (other than registered political parties, associated entities, candidates and members of a Senate group in an election) who make donations to:
A person is taken to commence being a candidate in an election or by-election 6 months before the earlier of:
A Senate group commences as a group in an election on the day that is 6 months before the day the members of the group make a request under the Electoral Act for their names to be grouped in the ballot papers for the election.
A person or group ceases to be a candidate or group 30 days after the polling day in the election.
Subject to the disclosure threshold, donors to candidates or members of a Senate group must lodge a Donor Election Disclosure Return with the AEC before the end of 15 weeks after the polling day for the election.
The Financial Disclosure Guide for Donors with Election Returns aims to assist donors to candidates and Senate groups to meet their financial disclosure obligations under the funding and disclosure provisions of Part XX of the Electoral Act.
