Obligations of associated entities and third parties

This information is for associated entities and third parties. If this is not what you are looking for, visit our Funding and disclosure for State elections page to find information that is relevant to you.

For more information, refer to Part 13A of the Electoral Act 1985 External link.

Associated entity or third party?

To determine whether an entity is an associated entity or a third party, see the definitions on our Glossary page.

An associated entity may also be a third party if they incur, or intend to incur, more than $10,000 in political expenditure during the designated period in relation to an election. Timeframes of designated periods are also explained on our Glossary page.


A third party may appoint an agent (section 130F of the Electoral Act 1985).

An associated entity cannot appoint an agent. The financial controller of the associated entity is the person responsible for fulfilling the entity's obligations under Part 13A.

If an associated entity is also a third party, it then has two sets of obligations. In that case, it may appoint an agent to ensure its obligations as a third party are fulfilled. For more information, visit our Appointing an agent page.

State campaign accounts

An associated entity is not obliged to maintain a State campaign account.

A third party is only required to maintain a State campaign account if they receive a gift (section 130K of the Electoral Act 1985). Gifts received by a third party must be paid into the State campaign account unless:

  • the third party does not intend to use the gift for political expenditure, or
  • the gift was made or received in contravention of Part 13A.

These gifts must not be paid into the State campaign account.

In addition, if a third party has a State campaign account, they must ensure that all political expenditure is paid from the account (section 130N).

Associated entity and third party obligations

An associated entity or third party must do the following:

  • Record gifts of $200 or more and loans of $1,000 or more (sections 130ZJ and 130ZK of the Electoral Act 1985).
  • Lodge a return within 30 days of 1 July and 1 January for the preceding six months (sections 130ZO and 130ZP).
  • In the year of a general election, lodge a further return within 30 days of 1 January, and then continue to lodge returns every 7 days until 30 days after polling day (sections 130ZO and 130ZP).
  • Lodge an annual political expenditure return, if the entity's political expenditure during a financial year is more than:
    • $5,000 (indexed) - for associated entities
    • $10,000 (indexed) - for third parties (section 130ZR).
  • Provide audit certificates with all returns lodged (section 130ZV).

For more information about your reporting obligations, visit our Reporting gifts and loans (relevant entities) and Reporting political expenditure (associated entities and third parties) pages.

Additional obligations of a third party

A third party must also do the following:

  • Lodge a return if it has made a gift or loan with an amount or value totalling more than $5,000 (indexed) to a candidate or member of a group during a disclosure period. For more information, visit our Disclosing donations to candidates or groups page.
  • Lodge an expenditure return within 60 days of polling day if the third party’s total amount of political expenditure during the capped expenditure period exceeded $5,000 (indexed) (section 130ZQ).


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