Donations to relevant entities

This information is for donors who have made a donation to a registered political party, associated entity or third party (collectively referred to as ‘relevant entities’).

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

 What must be disclosed

A person who makes gifts with an amount or value totalling more than $5,000 (indexed) to a relevant entity during a financial year must lodge a donor return with the Electoral Commissioner.

This does not apply to gifts made by:

  • A relevant entity.
  • A candidate.

If a person makes a gift to another entity, with the intention of benefitting a particular relevant entity, the person is deemed to have made the gift directly to the relevant entity.

The information which must be provided in a donor return includes:

  • The amount or value of the gift.
  • The date on which it was made.
  • The name and address of the relevant entity that received the gift and any other details prescribed by the regulations.

Refer to section 130ZH for further information.

A person must also report any gifts of more than $5,000 (indexed) received by them and used wholly or partly to enable them to make the disclosable gift or to reimburse them for making such a gift (section 130ZH(4)).

Reporting timeframes

A gift made outside of the designated period (see glossary) must be reported as follows:

  • If the gift was made after 1 January, then it must be reported within 30 days of 1 July in that year.
  • If the gift was made after 1 July, then it must be reported within 30 days of 1 January in the next year.

A gift made during the designated period must be reported at the end of the designated period (section 130ZH(7)(b)).

Donor return form

Please visit our Funding and disclosure forms page to download the form.

Offences

Failing to lodge a return within the legislated timeframe is an offence for which the maximum penalty is $5,000.

Lodging a return which a person knows is false or misleading in a material particular is an offence for which the maximum penalty is $10,000.

For more information, refer to section 130ZZE.