A donor is a person or entity (other than a political entity or associated entity) that during a financial year makes one or more donations totalling more than the disclosure threshold to:
* If a donation is made to an associated entity with the intention of benefiting a particular political party or significant third party, it is considered to be made to that political party or significant third party.
A donor is also a person or entity (other than a political entity or associated entity) that makes one or more donations for federal purposes totalling more than the disclosure threshold to:
A federal purpose means the purpose of incurring electoral expenditure, or creating or communicating electoral matter.
For information about election donors see Election donors disclosure information.
If the donor is an individual, he or she must lodge the annual return.
If the donor is an entity, the annual return should be lodged by a person with the authority to do so.
The annual return covering the financial year 1 July to 30 June must be lodged by 17 November each year.
The annual return can be lodged time any time from 1 July each year.
A donor must disclose the following information in the annual return:
If the total of gifts made to a political party, significant third party or member of Parliament exceeds the disclosure threshold, all gifts made to that political party, significant third party or member of Parliament, regardless of their value, must be disclosed.
The Financial Disclosure Guide for Annual Donors is designed to assist donors to understand and meet their financial disclosure obligations under Part XX of the Commonwealth Electoral Act 1918 (Electoral Act).
This guide provides information derived from the Electoral Act as well as from the experiences of the AEC in the administration of the Commonwealth funding and disclosure scheme.
The annual return can be lodged through the eReturns portal.
The AEC will issue eReturns credentials (username and password) to identified donors. However, a donor can create their own eReturns username and password.
For more information go to Lodge a financial disclosure return.
For important terms needed to complete annual returns, explore Financial Disclosure FAQs.
Further information and examples can be found in the Financial Disclosure Guide for Annual Donors 2022-23 .
Donors should have adequate financial recording systems and procedures to enable the return, which will be publicly available, to be properly completed. The Electoral Act makes the donor responsible for record keeping.
Relevant records must be kept for a minimum of 5 years following the end of the reporting period.
A person or entity who fails to comply with these requirements is subject to civil penalties.