Associated entities

On this page

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.

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.

Back to top

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 state campaign accounts for details.

Reporting and disclosure obligations

Associated entities must lodge regular disclosure returns with the Electoral Commissioner under Part 13A of the Act.

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.

Back to top 

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.

Back to top