Parties and Candidates

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• Party returns
• Additional disclosure obligations
• Offences and penalties

👉Compliance Key Dates ALL - 2026 State Election (PDF, 160KB) 

👉Disclosure Reporting Periods 2025-26 - Political Parties (PDF, 390KB)

Under Part 13A Division 8 of the Electoral Act 1985 (the Act), electoral participants, including political parties, candidates, associated entities, and third parties, must submit financial returns to the Electoral Commissioner at prescribed intervals. These returns promote transparency in electoral funding and ensure compliance with donation and expenditure laws.

Party returns

For registered political parties, section 130ZN of the Act outlines the reporting requirements. The agent of each registered political party is required to submit a political party return at prescribed times, in a format approved by the Electoral Commissioner. Each return must include:

Amounts received

• Total received during the period.
• A breakdown of amounts $1,000 or less, including the number of contributors.
• Prescribed details for each amount over $1,000, including:
  • Value
  • Date received
  • Name and address of the contributor
  • Any other details required by regulation

Debts incurred

• Total outstanding debts at the end of the period.
• A breakdown of debts $1,000 or less, including the number of creditors.
• Prescribed details for each debt over $1,000, including:
  • Value
  • Date incurred
  • Name and address of the creditor
  • Any other details required by regulation
• A declaration by the party agent confirming that no electoral donations were received in breach of Division 6A during the reporting period.

Prescribed reporting periods

Initial period (if no previous return submitted)

From the date the party became subject to the reporting requirements under the Act until either 30 June or 31 December, whichever comes first.

Returns must be lodged within 30 days of the end of the period.

Between general elections

• 1 January to 30 June
• 1 July to 31 December.

Returns for each period must be lodged within 30 days of the end of the period.

During general election periods

From the start of the designated period  to 30 days after polling day:

• First 30 days
• Then, each 14-day period until polling day
• If fewer than 14 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.

Aggregation rule

Multiple amounts received from the same person during a financial year are treated as one amount for reporting purposes.

Additional disclosure obligations

In addition to the requirements under section 130ZN, registered political parties and other electoral participants may also be subject to further disclosure obligations under sections 130ZQ to 130ZT of the Act. These provisions apply when political expenditure exceeds certain thresholds or when amounts are received to fund such expenditure.

Political expenditure during capped expenditure period

(section 130ZQ)

• Applies to parties, candidates, groups, or third parties incurring more than $5,000 in political expenditure during the capped expenditure period.
• Agents must submit 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 to individuals incurring more than $5,000 in political expenditure during a financial year, not acting on behalf of the Crown or as a member of parliament.
• Returns must be submitted 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 to individuals required to submit returns under 130ZQ or 130ZR who received amounts over $1,000 used for political expenditure.
• 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.

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Offences and penalties

Political parties must comply with all disclosure and reporting obligations under Part 13A of the Act. Non-compliance 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 certificates 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

Each registered political party must appoint an agent to manage its electoral obligations. If no agent is appointed:

• The party’s registered officer or executive members may be deemed responsible.
• Non-compliance by the agent or responsible persons may result in penalties.

Failure to maintain a state campaign account

If a political party receives funds that must be deposited into a campaign account and fails to do so, this may breach the Act.