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.

👉 To register as an associated entity, complete the associated entity details form.

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.

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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.

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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.

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On this page

• Agent definition
• Eligibility
• Agent roles
• Appointing an agent
• Agent obligations
• Prescribed details for returns
• Record keeping
• Register of agents

Definition

An agent is a person appointed by a registered political party, candidate, group of candidates or third party to manage their funding and disclosure obligations under Part 13A of the Electoral Act 1985 (the Act). Agents can be formally appointed or deemed to be agents under the legislation.

Agents are responsible for ensuring the person or organisation they represent meets all legal requirements for funding and disclosure.

👉 View the current register of agents.

Eligibility criteria

• The person must be a natural person aged 18 years or over.
• A person cannot act as an agent if they have been convicted of a prescribed offence (section 130G(3)).

Agent roles by recipient type

The Act sets out who the agent is for each type of recipient.

Appointing an agent

The appointment must be made in writing and include:

• The name and address of the proposed agent.
• A signed consent and declaration confirming eligibility.

Candidates, groups, and third parties cannot change their agent after the close of nominations. Registered political parties are the only recipients permitted to change their agent after the close of nominations (section 130G(4)).

Acting agent appointment

If an agent is temporarily unavailable, they can appoint a qualified acting agent in writing to carry out their duties. The appointment must include the acting agent’s name and address and be sent to the Electoral Commissioner.

• The appointment can last up to 3 months and starts only when the Commissioner receives a copy.
• The appointment ends early if the original agent’s role ends or the acting agent is convicted of a relevant offence.
• While an acting agent is appointed, the original agent cannot perform their functions.
• The appointment can be revoked in writing, with a copy sent to the Commissioner.

Changing or ending an agent appointment

Revoking an agent

Candidates, groups of candidates, third parties, and associated entities can revoke their agent by giving written notice to the Electoral Commissioner. The notice must be signed by the candidate, each member of the group, or the third party, as relevant.

A registered political party may only revoke an agent's appointment if they also give a notice of appointment of another agent.

Death or resignation

If the agent dies or resigns, the relevant person must, within 7 days, give the Electoral Commissioner notice in writing. Registered political parties must provide notice and appoint another agent within 28 days of the agent’s death.

Conviction of an offence

If an agent is convicted of an offence under Part 13A of the Act or Part 20 of the Commonwealth Electoral Act 1918, their appointment automatically ends (subject to any appeal). The appointing person or body must notify the Electoral Commissioner of a replacement agent within 28 days of the conviction, or if there is an appeal, within 28 days of the appeal being determined. Registered political parties must also notify the Electoral Commissioner of the replacement agent within the same timeframes.

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Obligations of an agent

General obligations

• Set up a state campaign account (section 130K).
• Manage funds correctly: ensure all donations are paid into the campaign account and all political spending comes out of it (sections 130L and 130M).
• Keep accurate records: record donations of $200 or more and loans of $500 or more.
• Lodge returns for their client at the required times.
• Provide audit certificates for returns, or apply for a waiver from the Electoral Commissioner (section 130ZV).
• Comply with notices to produce information or give evidence (section 130ZZB).
• Inform donors or loan providers about reporting obligations (sections 130ZG(7) and 130ZH(8)).
• Monitor expenditure: ensure the client does not exceed the allowed expenditure cap if participating in the public funding scheme.

Additional obligations for registered political party agents

• Keep administrative funding separate (section 130W).
• Notify the Electoral Commissioner if the party shares its capped political expenditure with candidates (section 130Z(3)).
• Negotiate shared public funding with another registered party (section 130R(4)).
• Lodge a claim for administrative funding (section 130U).

Penalties for non-compliance

• Prosecution: Agents can be prosecuted for failing to meet their legal responsibilities.
• Fines: Offences against Part 13A attract fines ranging from $1,500 to $50,000.
• Loss of eligibility: A person convicted of an offence under Part 13A is not eligible to act as an agent.

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Prescribed details for returns

Under the Act, agents appointed by registered political parties, third parties, and associated entities are legally responsible for submitting accurate and complete returns to ECSA. These returns must include prescribed details to meet funding and disclosure obligations. These include:

• Agent information: Name, contact details, and appointment status.
• State campaign account details: Bank name, account number, and registration confirmation.
• Receipts and debts: All amounts received or owed over $1,000, including the name and address of the donor or creditor.
• Donations: Source, amount, purpose, and confirmation that the donor is not a foreign entity.
• Political expenditure: Evidence of campaign-related spending.
• Annual and election returns: Lodged within statutory timeframes.

If the donor or creditor is an association, trust, foundation, or body corporate, the return must also include:

• Names of executive committee or board members.
• Parent, subsidiary, or related entities.
• These details can be omitted if they are publicly available and the return includes a reference and website link to the publication.

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Record retention requirements

Agents must keep any document that contains information included (or required to be included) in a return for at least 4 years from the date of the relevant election (section 130ZZA).

Donation and loan recordkeeping

• Donations: Record the name and address of donors for any donations of $200 or more (section 130ZJ).
• Loans: Record the terms and lender details for loans of $500 or more, unless from a financial institution.

Financial institutions include ADIs (banks, credit unions, building societies) or other bodies prescribed by regulation.

What counts as a loan

Includes advances, credit, financial accommodation, or any transaction that effectively results in a loan, including credit card transactions.

Additional entity details

If a donation or loan comes from a trust, foundation, board, or association, record the names of all trustees or governing members.

Disclosure threshold

• Donations or loans over $1,000 (indexed) must be disclosed in a return.
• You must still maintain the required records, even if disclosure is not required.

Responding to evidence requests

The Electoral Commissioner may require a person to produce documents or appear to give evidence; non-compliance or the provision of false information attracts a penalty of up to $10,000 (section 130ZZB).

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Register of agents

 

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.

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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.
• 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.

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Reporting and disclosure obligations

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.

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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.

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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.

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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.

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