Reporting gifts and loans (relevant entities)

This information is for relevant entities (registered political parties, 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.

Gifts

Relevant entities who receive a gift with an amount or value of more than $200 must know the identity of the donor. Gifts of more than $5,000 (indexed) must be reported to the Electoral Commissioner.

See our Glossary page for the definition of a gift.

Two or more amounts of more than $200 received from by the same person during the financial year will be treated as one gift (sections 130ZN(4), 130ZO(7) and 130ZP(3) of the Electoral Act 1985).

To lawfully receive a gift of at least $200 during a disclosure period the relevant entity must either:

  • know the name and address of the person or entity making the gift, or
  • obtain the name and address of the person making the gift and have no grounds to believe that the name and address provided is not true.

The relevant entity must keep a record of this information.

Section 130ZJ(3) provides an outline of the information that must be obtained in the case of donations received from other types of donors such as incorporated associations.

Loans

A relevant entity that receives a loan of more than $1,000, other than from a financial institution, must keep a record of the terms of the loan and information regarding the identity of the lender. Section 130ZK(3) of the Electoral Act 1985 outlines the information that must be recorded about the lender. Loans of more than $5,000 (indexed) must be reported to the Electoral Commissioner.

Loans are defined at section 130ZK(8).

Financial institution is defined at section 130ZK(8).

Two or more amounts of more than $200 received from the same person during a financial year will be treated as one loan (sections 130ZN(4), 130ZO(7) and 130ZP(3)).

If credit is provided on a credit card in respect of card transactions, the credit is to be treated as a separate loan for each transaction. Credit card is also defined at section 130ZK(8).

Lodging returns

A relevant entity must lodge a return twice a year, within 30 days of 1 July and 1 January for the preceding six months.

In the year of a general election, a relevant entity must lodge a further return within 30 days of 1 January, and then continue to lodge a return every 7 days until 30 days after polling day.

For all other elections, a relevant entity must lodge a further return within 30 days of the day on which the vacancy is announced in the House of Assembly, and then continue to lodge a return every 7 days until 30 days after polling day.

Returns must set out the following information:

  • total amount received by the relevant entity during the period
  • details of gifts and loans of more than $5,000 (indexed)
  • total outstanding debt
  • details of each debt of more than $5,000 (indexed).

Refer to the following sections of the Act for more information:

  • for registered political parties, section 130ZN
  • for associated entities, section 130ZO
  • for third parties, section 130ZP.

The Electoral Commissioner will provide return forms for relevant entities to complete to fulfil their reporting obligations.

Additional requirement for associated entities

An additional reporting requirement applies if any amount that is required to be disclosed under sections 130ZO(1)(c) or (d) by an associated entity was:

  • paid to or for the benefit of one or more registered political parties, and
  • paid out of the funds generated from the capital of the associated entity.

In that case, the associated entity must also set out in the return:

  • the details of persons who have contributed to that capital, and
  • the amount of the contributions (section 130ZO(4)).

Disclaimer

Refer to our Disclaimer page.