Parties and Candidates
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
The descriptions of terms in this glossary are for quick reference only. This glossary is not to be substituted for the formal definitions found within the legislation. Refer to Part 13A of the Electoral Act 1985 (the Act).
ACNC registered entity: An organisation registered under the Australian Charities and Not-for-profits Commission Act 2012 (Cth).
Administrative expenditure: Defined under section 130A as:
- expenditure relating to administration, operation, or management of a registered political party (including non-state activities), or
- administrative or operational expenditure of a non-party member
Agent: A natural person (18+) appointed in writing under section 130G(3) by a party, candidate, group, associated entity or third party to manage funding and disclosure responsibilities. Agents must not have been convicted of a prescribed offence under Part 13A of the Act or Part 20 of the Commonwealth Electoral Act 1918.
Applicable expenditure cap: The maximum allowable political expenditure during a capped expenditure period, varying across:
- registered political parties
- House of Assembly candidates
- Legislative Council candidates or groups
- third parties
Amounts are indexed and governed by section 130Z.
Appointing person or body: The political party, candidate, group, associated entity or third party that fornally appoints an agent.
Associated entity: Defined in section 130A as an entity controlled by, operating for the benefit of, or financially connected to a registered political party.
Auditor: A person who has the necessary qualifications or experience and has not been a member of a registered political party at any point in the previous 10 years.
Campaign donations return: A statutory return that must be lodged by the agent of an entitled candidate or group, at the times and in the form approved by the Electoral Commissioner. The return must include:
The return must include:
- For donations or loans over $1,000: prescribed details of each donation or loan received during the disclosure period.
- For donations or loans $1,000 or less: total value and the number of donors/lenders.
- A return does not need to include details of a donation or loan if it was given in a private capacity for personal use and not used for election purposes.
Candidate: A person nominated for election to the House of Assembly or Legislative Council. The Act defines eligibility, nomination procedures, and obligations under various Parts.
- For a general election: from 1 July in the year before the election until 30 days after polling day.
- For all other elections: from the day the vacancy is announced by, or on behalf of, the Speaker of the House of Assembly until 30 days after polling day.
CPI (Consumer Price Index): The All Groups Consumer Price Index (CPI) for Adelaide is published by the Australian Bureau of Statistics (ABS). It measures inflation, which reflects how the overall cost of living for households in Adelaide changes over time.
- an entitled registered political party
- an entitled candidate
- an entitled group, or
- a third party.
- For a general election: the period starting on 1 January in the year of the election and ending 30 days after polling day.
- For all other elections: the period starting on the day the vacancy is announced in the House of Assembly by (or on behalf of) the Speaker and ending 30 days after polling day.
Disclosure period
The disclosure period in section 130ZF(5)(a) is the time frame in which donations or loans must be reported in a campaign donations return.
It varies depending on whether the person is a new candidate, an existing candidate, or an entitled group:
- New candidate
- Starts: the earlier of
- the day the person announced they would be a candidate, or
- the day they were formally nominated.
- Ends: 30 days after polling day for the election.
- Starts: the earlier of
- Not a new candidate (stood in the previous election)
- Starts: 30 days after polling day for the last election in which they were a candidate.
- Ends: 30 days after polling day for the current election.
- Entitled group
- Starts: the day the members of the group applied under section 58 to have their names grouped on the ballot paper.
- Ends: 30 days after polling day for the election.
The disclosure period for all candidates (and groups) will end 30 days after polling day for the election.
Disposition of property
Any conveyance, transfer, assignment, settlement, delivery, payment or other alienation of property.
It includes:
- the allotment of shares in a company.
- creating a trust in property.
- granting or creating a lease, mortgage, charge, easement, licence, power, partnership, or other interest in property.
- releasing, discharging, surrendering, forfeiting, or abandoning (at law or equity) a debt, contract, right of action, or interest in property.
- exercising a general power of appointment of property in favour of another person.
- any transaction intended to reduce the value of a person’s own property and increase the value of another’s property.
Donation
A donation is anything of value given to a person, candidate, group, or party, without full payment in return (or for less than its real value).
It includes:
- Money, goods or property given without full payment in return
- Services provided for free or below cost (but not voluntary labour or unpaid professional services)
- Party membership or affiliation fees (over $250 per year)
- Transfers of property from a political party, party branch, or associated entity
- Payments for guarantees
- Payments to attend fundraising events
It does not include:
- Party membership fees of $250 or less per year
- Levies paid as part of party membership
- Public funding payments under the Act
- Electorate allowances, expenses or benefits set by the Remuneration Tribunal
- Parliamentary allowances and benefits under the Parliamentary Remuneration Act 1990
- Transfers from a political party to its nominated entity
- Free broadcasting services provided by non-commercial broadcasters
- Commercial payments (e.g. interest, dividends)
- Event/function payments that only cover actual costs (venue, food, drinks)
Electoral donation: Any donation made to a registered political party, group, candidate, member of parliament (MP), or third party that is used, or intended to be used, for state electoral purposes or to incur political expenditure.
Key points:
- Donations to a party from its nominated entities that are used only for administrative purposes are not electoral donations.
- Donations can include money or property provided to reimburse, enable, or contribute toward electoral activities.
- If a donation is initially not for electoral purposes but is later used for them, it becomes an electoral donation.
- Minor incidental expenses (like meals or entry tickets at events) or the use of a venue by a member or candidate without charge or for inadequate consideration are not treated as electoral donations.
- Donations to an associated entity are generally treated as donations to the related party, subject to certain exceptions for bequests or intra-party property transfers.
Reference: Section 130ZCB of the Act
Electoral loan: A loan that is used or intended to be used for electoral purposes or political expenditure. Even if the loan was not originally intended for electoral use, it becomes an electoral loan once used for that purpose. Reference: Section 130ZCC of the Act
Eligible vote: A first preference vote on a formal ballot paper in an election.
Entitled candidate: An independent candidate (not endorsed by a registered political party) who is not a sitting MP at the time the election is called.
Entitled group
A group of independent candidates running together in an election.
- The group must not include any candidate endorsed by a registered political party.
- The group must not include any candidate who was a sitting MP when the election was called.
Entitled registered political party
A political party that is formally registered under the Act and does not have any sitting MP at the time of the election.
This excludes parties that, in relation to the election:
- Had one or more members who were MPs at the time of the dissolution of parliament (for a general election), or
- Had one or more members who were MPs at the time of the vacancy that triggered a by-election.
Entity: An entity is any organisation, group, or trust.
Expenditure caps
Limitations on political expenditure apply to:
- A registered political party
- A candidate
- A group; or
- A third party.
Financial controller
In relation to an entity, means:
- (a) if the entity is a company: the secretary of the company
- (b) if the entity is the trustee of a trust: the trustee
- (c) in other cases: the person responsbile for maintaining the financial records of the entity.
Financial institution
A body that provides financial services or financial products and is either:
- an Authorised Deposit-taking Institution (ADI), such as a bank, building society, or credit union; or
- another body prescribed by the regulations.
Financial member: A person who either pays membership fees to a political party or is recognised as a financial member under the party’s rules.
Foreign entity
Any person or organisation that meets one or more of the following:
- A body politic of a foreign country or part of a foreign country.
- A part of a body politic described above.
- A foreign public enterprise as defined in section 70.1 of the Criminal Code Act 1995 (Cth).
- A body (incorporated or unincorporated) that does not meet all these conditions:
- Incorporated in Australia
- Head office in Australia
- Principal place of activity in Australia
- An individual who is none of the following:
- An elector in Australia
- An Australian citizen
- An Australian resident
- A New Zealand citizen holding a Subclass 444 (Special Category) visa (or its replacement if the subclass ceases to exist).
General donations cap
The maximum amount of donations that a relevant regulated designated participant may receive for an election.
- The donations cap equals the participant’s applicable expenditure cap.
- This ensures that donations are proportionate to allowable campaign spending.
General loans cap
The maximum amount of loans a relevant regulated designated participant can incur in relation to an election.
For a relevant regulated designated participant, the general loans cap is equal to their applicable expenditure cap for that election.
Group
A group means 2 or more candidates who are nominated for election to the Legislative Council and who have applied under section 58 of the Act to have their names shown together in a column on the ballot paper.
Indexed amount: An indexed amount under the Electoral Act 1985 refers to a monetary figure in the legislation that is automatically adjusted each financial year to reflect changes in the Consumer Price Index (CPI). These adjustments occur annually on 1 July. Indexed amounts ensure that financial thresholds in the Act (such as donation limits or penalties) maintain their real value over time by accounting for inflation.
Loan: An advance of money, credit, or other financial help that must be repaid, except if it comes from a financial institution or from a political party to its own nominated entity.
Note: Loans from banks and similar institutions are not considered electoral loans.
New candidate
A person standing for election who has not been a candidate in a previous election within a set time frame:
- House of Assembly election: not a candidate in the last 5 years
- Legislative Council election: not a candidate in the last 9 years
Refer to section 130ZF(5)(b) of the Act.
Nominated entity: An organisation formally appointed by a registered political party to act on its behalf. These entities may assist with administrative, financial, or operational matters related to the party's activities. The Electoral Commissioner maintains a public register of nominated entities.
Non-party member: A member of parliament who does not belong to a registered political party.
Political expenditure: Money spent to publicly promote views about parties, candidates, members of parliament, election issues, political material, or election-related research.
It does not include: GST, MP allowances/benefits, administration or policy development costs, normal staffing costs, or any other category the law specifically excludes.
Prescribed administrative expenditure
A one-off payment of administrative funding available to certain non-party members and registered political parties to cover specific administrative cpsts incurred in complying with Part 13A of the Act.
Eligibility:
- Non-party members:
- Must be a member of parliament at the time of eligibility.
- Their agent must submit a claim to the Electoral Commissioner detailing the prescribed administrative expenditure.
- Registered political parties:
- Must be entitled to administrative funding and have received a half-yearly entitlement payment.
- Their agent must submit a claim to the Electoral Commissioner detailing the prescribed administrative expenditure.
What counts as prescribed administrative expenditure?
- For non-party members: Expenditure incurred before the prescribed date to comply with Part 13A (this may occur be before or after commencement of the relevant provisions).
- For registered political parties: Same as above, but excludes any expenditure already claimed under section 130U(1)(c) for a half-yearly entitlement to administrative funding.
Prescribed details
Specific pieces of information that must be recorded or disclosed in relation to a donation, loan, electoral donation, amount received, or debt incurred.
They generally include:
- Amount or value of the donation, loan, electoral donation, amount received, or debt.
- Date on which it was made, received, or incurred.
- Name and address of the person from whom it was received or to whom the debt is owed (where applicable).
- Any other details required by the regulations.
Prohibited period
For an election, in relation to a recontesting participant, the prohibited period is the time frame that:
- Starts: at the beginning of the capped expenditure period for the participant in that election.
- Ends: 30 days after polling day for the election.
Recontesting participant: For an election, a recontesting participant is an entitled registered political party, entitled candidate, or entitled group that chooses to be treated as a recontesting participant by lodging a certificate under section 130PF for that election.
Registers maintained by the Electoral Commissioner
The Electoral Commissioner maintains several official registers under the Act.
Agent register
Records the names and addresses of all appointed agents. Entries serve as conclusive evidence of appointment, with removal governed by resignation, termination, or conviction under the Act.
Nominated entity register
A public list recording the name and address of each nominated entity, the political party it belongs to, and any other details required by regulation. The register must be published on the Electoral Commission’s website.
Political party register
Records all political parties registered in accordance with the Act. The register is available for public inspection, free of charge, during ordinary office hours at the principal office of the Electoral Commissioner.
Third party register
Lists all third parties registered under Division 8A of the Act. The register period begins when the capped expenditure period for an election starts. The register must be published on the Electoral Commission’s website.
Registered industrial organisation: An organisation registered under the Fair Work Act 1994 or under similar workplace/industrial relations laws of the Commonwealth, another state, or a territory.
Registered political party
A political party registered under Part 6 of the Act.
To qualify for registration, a party must be an eligible political party, which means it is either:
- a parliamentary party – a party with at least one member who is:
- a Member of the Parliament of South Australia, or
- a Senator for South Australia, or
- a Member of the House of Representatives chosen in South Australia; or
- a political party (not a parliamentary party) that has at least 200 members who are enrolled electors.
Regulated designated participant
A subset of designated participants who are subject to specific funding, disclosure, and expenditure cap rules. They include:
- an entitled registered political party
- an entitled candidate
- an entitled group, or
- a third party, other than an ACNC registered entity.
Relevant entity
A relevant entity is any of the following:
- A registered political party
- An associated entity
- A third party (any person or organisation that is not a political party but is involved in activities relevant to the election).
Relevant regulated designated participant
A regulated designated participant that is subject to general donation caps linked to their campaign expenditure cap. These include:
- an entitled registered political party
- an entitled candidate, or
- an entitled group.
(Note: third parties are not included in this category for donation caps.)
Reference: See section 130ZCI of the Act for more information.
State campaign account: A separate bank account that a registered political party, candidate, group, or certain third parties must use solely for state election funds, recorded in a register maintained by the Electoral Commissioner.
👉 Learn more about state campaign account requirements.
Reference: Sections 130K, 130L and 130M of the Act.
State electoral purposes: Activities related to state elections, but not federal or local government elections.
Third party
A third party is any person or organisation that is not:
- A member of parliament (House of Assembly or Legislative Council)
- The Crown, including public sector agencies
- A registered political party, group, or candidate
- A person engaged in a broadcasting or datacasting service
- The publisher of a journal, including online journals
who either:
- Incurs or intends to incur more than $10,000 in political expenditure during the designated period for an election, or
- Incurred more than $10,000 in political expenditure during the designated period for the last preceding general election.
Total primary vote: The total number of eligible votes cast in favour of all candidates in an election by electors for the relevant electoral district.
Under the provisions of section 130A(9) of the Electoral Act 1985, if a monetary amount is followed by the word ‘2026 indexed’, the amount is adjusted on 1 July each financial year.
The table below contains the indexed values for the financial year 2025-26.
| Amounts in the Electoral Act 1985 (subject to indexation) |
2025–26 financial year indexed amounts 2026 indexed (effective 1 July 2025) |
| $5.50 | $5.50 |
| $6.00 | $6.00 |
| $8.50 | $8.50 |
| $9.00 | $9.00 |
| $250 | $250 |
| $2,500 | $2,500 |
| $5,000 | $5,000 |
| $20,000 | $20,000 |
| $40,000 | $40,000 |
| $50,000 | $50,000 |
| $55,000 | $55,000 |
| $60,000 | $60,000 |
| $75,000 | $75,000 |
| $85,000 | $85,000 |
| $100,000 | $100,000 |
| $125,000 | $125,000 |
| $245,000 | $245,000 |
| $450,000 | $450,000 |
| $500,000 | $500,000 |
| $800,000 | $800,000 |
On this page
- Definition of a third party
- Appointing an agent
- State campaign accounts
- Registering a third party
- Reporting and disclosure obligations
- Offences and penalties
Definition
Under the Electoral Act 1985 (the Act), a third party is defined as:
A person or entity other than:
- a member of parliament (House of Assembly or Legislative Council)
- a government or public sector agency
- a registered political party, candidate, or group
- a broadcaster or datacaster
- a publisher of a journal (including online publications).
who either:
- incurs or intends to incur more than $10,000 in political expenditure during the designated period in relation to an election; or
- incurred more than $10,000 in political expenditure during the designated period in relation to the last preceding general election.
Appointing an agent
A third party may appoint a person to act as their agent for electoral purposes, including managing political expenditure and disclosure obligations.
If no agent is appointed:
- If the third party is an individual, they are automatically considered their own agent.
- If the third party is an organisation or group, each member of its executive committee is treated as the agent. Each member is individually responsible for complying with the Act.
👉 See our agents page for details on how to appoint an agent, including eligibility and process requirements.
State campaign accounts
Third parties must establish a state campaign account if they receive funds that must be deposited under the Act, such as electoral donations or money for political expenditure or reimbursement. Once registered, the third party must use this account exclusively for all electoral expenditure, donations, and loans. Bank account details must be provided to the Electoral Commission of South Australia (ECSA) using the state campaign account notification form.
👉 See state campaign accounts for details.
Registration of third parties
Third parties intending to spend more than $10,000 on political expenditure during a designated period for an election must be registered with the Electoral Commissioner. The register lists all third parties registered under Division 8A of the Act. The register is published on this website.
- Registration is mandatory before incurring political expenditure above the threshold.
- The register of third parties is maintained and published by the Electoral Commissioner.
- Applications must be submitted by the third party’s agent or authorised person, using the approved third party registration form (PDF, 2MB).
- Agents must notify any changes to registration details within 30 days.
- The Electoral Commissioner may vary or cancel registrations, but cancellation does not remove the obligation to lodge returns for active periods.
👉 View the current register of third parties.
Reporting and disclosure obligations
👉Compliance Key Dates ALL - 2026 State Election (PDF, 160KB)
👉Disclosure Reporting Periods 2025-26 - Third Parties (PDF, 375KB)Donations to third parties
Under section 130ZHA of the Act, individuals who donate to third parties may have legal obligations to report those donations.
Reporting obligations
Any person who makes electoral donations totalling more than $1,000 to a third party within a financial year must submit a return to the Electoral Commissioner.
This requirement also applies to donations made indirectly, for example, through another person or organisation, if the donation is intended to benefit a specific third party. In such cases, the donation is treated as having been made directly to that third party.
Information required
The return must include:
Details of donations made:
- For donations over $1,000: amount, date, and other prescribed details.
- For smaller donations: total value and number of recipients
Details of donations received (used to fund or reimburse the donations made):
- For donations over $1,000: amount, date, and other prescribed details.
- For smaller donations: total value and number of donors.
Lodgement timeframes
Returns must be submitted at the following times:
Outside election periods:
- Donations made on or after 1 January: return due within 30 days of 30 June.
- Donations made on or after 1 July: return due within 30 days of 31 December.
During designated election period:
- Return due within 7 days after the end of the designated period.
Responsibilities of third-party agents
If a third party receives a donation that requires a return, the agent of the third party must notify the donor of their obligation to lodge a return under the Act.
Third-party returns
Under section 130ZP of the Act, third parties must lodge regular disclosure returns with the Electoral Commissioner. These returns provide transparency around donations received and debts incurred for electoral purposes.
Information required in the return
Each return must include:
Electoral donations received:
- Total amount of all donations received during the reporting period.
- Number and total value of donations $1,000 or less.
- Full details of each donation over $1,000, including:
- Amount
- Date received
- Donor's name and address.
Debts incurred for electoral purposes:
- Total amount of outstanding debts at the end of the reporting period.
- Number and total value of debts $1,000 or less.
- Full details of each debt over $1,000, including:
- Amount
- Date incurred
- Creditor's name and address
Reporting periods
Third-party returns must be lodged for the following periods:
Outside election periods:
- 1 January to 30 June
- 1 July to 31 December
During designated election period:
- Every 30-day period from the start of the designated period until 30 days after polling day.
- A final period covering any remaining days up to 30 days after polling day.
Deadlines for lodging returns
For periods outside the designated election period:
Outside the designated election period: Returns must be lodged within 30 days of the end of each period.
During the designated election period: Returns must be lodged within 5 days of the end of each period.
Additional notes
- Multiple donations from the same person in a financial year are treated as a single donation for reporting purposes.
- If a third party has already submitted an associated entity return for the same period, they are not required to submit a third-party return.
Political expenditure returns
Third parties involved in political campaigning in South Australia must disclose political expenditure and related funding through formal returns to the Electoral Commissioner. These requirements apply both during election periods and annually.
Expenditure returns during the capped expenditure period
(section 130ZQ)
If a third party incurs more than $5,000 in political expenditure during the capped expenditure period for an election, they must lodge an expenditure return.
The return must include:
- Details of all political expenditure incurred.
- Whether any expenditure was made under an agreement or arrangement with a person covered by Division 6 (e.g. certain regulated entities), and details of that arrangement.
Deadline: The return must be lodged within 60 days after polling day.
Annual returns
(section 130ZR)
If a third party incurs more than $5,000 in political expenditure during a financial year, they must lodge an annual return.
The return must include:
- Details of all political expenditure incurred.
- Whether any expenditure was made under an agreement or arrangement with a person covered by Division 6 (e.g. certain regulated entities), and details of that arrangement.
Note: This return does not need to include expenditure already reported under section 130ZQ.
Deadline: The return must be lodged within 12 weeks after the end of the financial year.
Annual returns for amounts received for political expenditure
(section 130ZS)
If a third party is required to lodge a return under section 130ZQ or 130ZR, and they received any amount over $1,000 used to fund or reimburse political expenditure, they must also lodge a return of amounts received.
The return must include:
- Value and date of each amount received.
- Name and address of the person who provided the amount.
Note: Multiple amounts from the same person during the year are treated as a single amount.
Deadline: The return must be lodged within 12 weeks after the end of the financial year.
Audit certificates
An audit certificate must accompany each return. During election periods, only 2 bulk certificates are required:
- One lodged 7 days before polling day
- One lodged on the final return due date.
You may apply for a waiver if compliance costs are unreasonable.
Offences and penalties
Third parties must comply with all obligations under Part 13A of the Act. Failure to do so may result in offences and legal penalties, as outlined in section 130ZZE and Regulation 40 of the Electoral Regulations 2024.
Failure to lodge required returns
Not submitting half-yearly, election period, or audit cerficates within the required timeframe is an offence.
Providing false or misleading information
Knowingly submitting incorrect or incomplete information in a return is a serious offence.
Failure to appoint an agent
If no agent is appointed, a third party (or its executive committee members) is deemed responsible. Non-compliance may result in penalties.
Failure to maintain a state campaign account
If a third party receives funds that must be deposited into a campaign account and fails to do so, this may breach the Act.
On this page
- Definition of an associated entity
- Appointing an agent
- State campaign accounts
- Reporting and disclosure obligations
- Offences and penalties
Definition
Under the Electoral Act 1985 (the Act), an associated entity is any entity that meets one or more of the following criteria:
- It is controlled by one or more registered political parties
- It operates wholly or significantly for the benefit of one or more registered political parties
- It is a financial member of a registered political party or has someone acting on its behalf who is
- It has voting rights in a registered political party or has someone acting on its behalf who has.
Exclusion: Registered industrial organisations or entities wholly comprised of them are not considered associated entities.
Note: An associated entity is also considered a third party under the Act if it:
- Incurs or intends to incur more than $10,000 in political expenditure during the designated period for an election, or
- Incurred more than $10,000 in political expenditure during the designated period for the last general election.
Related documents
👉 Associated Entity Details Form (PDF, 2MB)
👉 Associated Entity Information Sheet (PDF, 580KB)
Appointing an agent
An associated entity may appoint a person to act as its agent for electoral purposes, including managing disclosure obligations. If no agent is appointed, the financial controller of the entity is automatically considered its agent and is responsible for compliance.
👉 See our Agents page for details on eligibility and appointment requirements.
State campaign accounts
Associated entities must establish a state campaign account if they receive funds that must be deposited under the Act, such as:
- Electoral donations
- Public funding payments
- Funds for political expenditure or reimbursement.
👉 See our State Campaign Accounts page for details.
Reporting and disclosure obligations
Associated entities must lodge regular disclosure returns with the Electoral Commissioner under Part 13A of the Act.
👉Compliance Key Dates ALL - 2026 State Election (PDF, 160KB)
👉Disclosure Reporting Periods 2025-26 - Associated Entities (PDF, 370KB)
Half-yearly returns
Returns must be lodged within 30 days of the end of each half-year:
- 1 January – 30 June
- 1 July – 31 December.
Election returns
From the start of the designated period to 30 days after polling day:
- First 30 days
- Then, each 7-day period until polling day
- If fewer than 7 days remain before the 30-day post-polling deadline, the final period covers those remaining days.
Returns for each of these periods must be lodged within 5 days of the end of the period.
Information required
Each return must include:
- Total receipts received by or on behalf of the entity
- Prescribed details for amounts over $1,000, including:
- Amount and date received
- Name and address of the donor or creditor
- Additional details for amounts from trusts, companies, or associations:
- Names of trustees, board members, or related bodies corporate.
Additional disclosure obligations
Associated entities may also be required to submit additional returns under sections 130ZQ to 130ZT of the Act, depending on their political expenditure and funding activities.
Political expenditure during capped expenditure period
(section 130ZQ)
- Applies if more than $5,000 in political expenditure is incurred during the capped expenditure period.
- The agent must lodge a return within 60 days after polling day, detailing the expenditure.
- Third parties must disclose any arrangements with Division 6 entities.
Annual political expenditure returns
(section 130ZR)
- Applies if more than $5,000 in political expenditure is incurred during a financial year, and the entity is not acting on behalf of the Crown or a member of parliament.
- Returns must be lodged within 12 weeks after the end of the financial year.
- Third parties must disclose any relevant arrangements.
Annual returns for amounts received
(section 130ZS)
- Applies if the entity received any amount over $1,000 used for political expenditure or reimbursement.
- Returns must include:
- Value and date of each amount
- Name and address of the contributor
- Any other prescribed details
- Aggregated amounts from the same donor are treated as one.
Related matters
(section 130ZT)
- Returns must not include party membership lists.
Audit certificates
An audit certificate must accompany each return. During election periods, only 2 bulk certificates are required:
- One lodged 7 days before polling day
- One lodged on the final return due date.
You may apply for a waiver if compliance costs are unreasonable.
Offences and penalties
Associated entities must comply with all disclosure and reporting obligations under Part 13A of the Act. Failure to do so may result in offences and legal penalties, as outlined in section 130ZZE and Regulation 40 of the Electoral Regulations 2024.
Failure to lodge required returns
Not submitting half-yearly, election period, or audit returns within the required timeframe is an offence.
Providing false or misleading information
Knowingly submitting incorrect or incomplete information in a return is a serious offence.
Failure to appoint an agent
If no agent is appointed, the financial controller is deemed responsible. Non-compliance by the financial controller may result in penalties.
Failure to maintain a state campaign account
If an associated entity receives funds that must be deposited into a campaign account and fails to do so, this may breach the Act.
Failure to provide prescribed particulars
When reporting donations or loans from associations, trusts, or bodies corporate, the entity must disclose the names of trustees, board members, or related bodies. Failure to do so may breach the Act.