Donors

This information is for donors who have made a donation to a candidate or member of a group.

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

Who was the recipient?

A gift or loan made to a member of a group is taken to be a gift or loan to the group if it was made for the benefit of all members of the group (section 130A(5)(a)).

A gift or loan made to:

• an endorsed candidate who is not a member of a group, or
• a group all of whose members are endorsed by the same registered political party,

is taken to be a gift or loan to the party (sections 130A(5)(b) and (c)). For more information about donating to a party see donations to relevant entities section below.

What must be disclosed

A person who makes a gift or loan with an amount or value totalling more than $5,000 (indexed) to a candidate or member of a group during a disclosure period must lodge a donor return with the Electoral Commissioner.

This does not apply to gifts or loans made by:

• A registered political party.
• An associated entity.
• A candidate.

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

• The amount or value of the gift or loan.
• The date on which it was made.
• Any other details prescribed by the regulations.

Refer to section 130ZG for further information.

A donor must also report any gifts or loans of more than $5,000 (indexed) received by them and used wholly or partly to enable them to make the disclosable gift or loan or to reimburse them for making such a gift or loan (section 130ZG(3)).

Reporting timeframes

If the gift or loan was made outside the designated period, then it must be reported within 30 days of the start of the designated period. See our glossary page for the definition of a designated period.

If the gift or loan was made during the designated period, then it must be reported at the end of the designated period (section 130ZG(4)).

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 of the Electoral Act.

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.

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 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)).

See our glossary page for the definition of a designated period.

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.

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

Record keeping

If you have a document that contains information relating to a matter that has been or should be set out in a return lodged with the Electoral Commissioner, you are required to retain those records for at least 4 years. The 4 year period starts on the day of the election to which the return relates.

 Refer to section 130ZZA of the Electoral Act for further information.

Recording gifts and loans

A relevant entity, candidate or group is not permitted to receive a gift with an amount or value of $200 or more without recording the name and address of the donor (section 130ZJ).

See our glossary page for the definition of a gift.

A relevant entity, candidate or group is not permitted to receive a loan of $1,000 or more, other than from a financial institution, without recording the terms of the loan and information regarding the name and address of the lender. Section 130ZK(3) outlines the information that must be recorded about the lender.

‘Financial institution’ is defined in section 130ZK(8) as a body which carries on a business that consists of, or includes, the provision of financial services or financial products and which is either an authorised deposit-taking institution (ADI) or  a body prescribed by the regulations.

A ‘loan’ is defined in section 130ZK(8) as meaning any of the following:

• An advance of money.
• A provision of credit or any other form of financial accommodation.
• A payment of an amount for, on account of, on behalf of or at the request of, a person, if there is an express or implied obligation to repay the amount.
• A transaction (whatever its terms or forms) which in substance effects a loan of money.

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

In the case of a gift or loan received from certain types of entities, you must also record the names of all trustees, members of the board or executive committee (as the case may be). For more information, refer to sections 130ZJ and 130ZK.

Gifts and loans of $5,000 (indexed) or less are not required to be disclosed in a return; however, you must still maintain the required records.

Providing evidence

The Electoral Commissioner has powers to require a person to produce documents or appear at a specified time and place to provide evidence. The Electoral Commissioner will issue the person with a formal notice if the person is required to produce documents or give evidence. There is a $5,000 maximum penalty for failing to comply with a notice or providing false or misleading evidence.

Refer to section 130ZZB of the Electoral Act for further information.