Reporting and disclosure obligations - candidates and groups

Donations to certain participants

While Subdivisions 1 and 2 of the Act establish broad prohibitions on political donations and loans, Subdivision 3 introduces specific rules for regulated designated participants. These participants may still receive donations and loans within strict limits, such as a $5,000 individual cap per financial year, provided they comply with disclosure and return requirements.

👉 See our donations to certain participants page for details.

Campaign donations returns

(section 130ZF)

The agent of each entitled candidate or entitled group must lodge campaign donation returns at prescribed times during the election cycle. These returns must be submitted in a form approved by the Electoral Commissioner.

Returns must include

For donations or loans over $1,000:

Amount or value
Date received
Name and address of the donor or creditor

For donations or loans under $1,000:

Total value
Number of donors or lenders

Exemptions

Donations or loans made privately for personal use and not used for election purposes are exempt from disclosure.

Disclosure period

New candidates: Begins on the day they announce or are nominated.
Returning candidates: Begins 30 days after polling day of the previous election they contested.
Groups: Begins on the day they apply to be grouped on the ballot.
The period ends 30 days after polling day of the current election.

Prescribed lodgement times

Returns must be lodged:

Within 30 days of the end of the period from the start of the disclosure period to the start of the designated period.
Within 5 days of the end of the first 30 days of the designated period.
Every 7 days thereafter until 30 days after polling day.
A final return must be lodged within 5 days of the end of the designated period if fewer than 7 days remain.

Donor disclosure requirements

(section 130ZG)

Individuals who donate or loan more than $1,000 (up to the legal cap of $5,000) to candidates or groups during the disclosure period must lodge a donor return, unless they are a registered party, associated entity, candidate, or group member

What must be included

Donor returns must include

Details of donations or loans made, including:
- Amount or value
- Date made
- Name and address of the recipient
Details of funds received and used to make or reimburse those donations or loans:
- Amount or value
- Date received
- Number of contributors

Lodgement deadlines

If the donation or loan was made before the designated period, within 30 days of the start of the designated period.
If the donation or loan was made during the designated period, within 7 days after the end of the designated period.

Agent responsibilities

Agents must inform donors of their obligations to lodge a return if applicable.

Loan restrictions

(section 130ZK)

Candidates, groups, and their agents must comply with strict rules regarding loans received during election periods.

Key requirements

It is unlawful to receive a loan of $500 or more from a person other than a financial institution unless detailed records are kept.

Required records include:

Terms and conditions of the loan
Name and address of the lender
Additional details if the lender is:
- A registered industrial organisation
- An incorporated or unincorporated association
- A trust fund or foundation
- A body corporate (including board members and related entities).

These obligations continue for 30 days after polling day.

Penalties

Unlawful loans must be repaid to the Crown
In the case of unicorporate bodies, executive committee members are jointly and individually liable.

Additional disclosure obligations

Candidates, groups, and other electoral participants may 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 candidates and groups 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

Annual political expenditure returns

(section 130ZR)

Applies to candidates and groups 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.

Annual returns for amounts received

(section 130ZS)

Applies to candidates and groups 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.

Offences and penalties

Candidates and groups must comply with all obligations under Part 13A of the Act. Breaches 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 election period returns, donation and loan disclosures, 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 candidate or group must appoint an agent to manage electoral obligations. If no agent is appointed:

The candidate or group members may be held personally responsible..
Non-compliance by the agent or responsible persons may result in penalties.

Failure to maintain a state campaign account

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