Third parties are people or organisations (other than registered political parties, candidates and Federal government agencies) who incur political expenditure as defined in the Commonwealth Electoral Act 1918.
Political expenditure is expenditure incurred by a person or organisation, or with their authority, on:
Other expenditure (for example, on administration or travel) is not political expenditure for reporting purposes.
Where political expenditure reaches the disclosure threshold, third parties are required to lodge an annual Third party return of political expenditure by 17 November each year.
The Commonwealth funding and disclosure scheme extends to individuals and organisations who make or receive political donations (including indirect donations such as funding political advertising for a candidate or party), or who incur political expenditure. These individuals or organisations are referred to as donors and third parties.