Funding and disclosure obligations

The Electoral Act 1992 (the Act) defines the election funding, expenditure and financial disclosure scheme. It consists of 5 components:

• public funding of election campaign expenditure
• limits on the amount of electoral expenditure
• limits on the amount of anonymous gifts received
• prohibiting certain donors from giving gifts to political entities
• prohibiting political entities from receiving gifts from prohibited donors
• disclosure of financial transactions.

Read about prohibited donors.

Elections ACT provides handbooks to guide entities through their disclosure obligations:

• 2024 Election Return - funding, expenditure and financial disclosure handbook [PDF 629 kB]
• 2023-2024 Annual Return funding, expenditure and financial disclosure handbook [PDF 1193 kB]

Entities with obligations

The are a range of entities that have financial disclosure reporting obligations.

The categories of ACT political entities are:

• Party grouping: a registered political party and its Members of the Legislative Assembly (MLAs), candidates and prospective candidates.
• Associated entity: an entity controlled by or operating for the benefit of one or more parties or MLAs
• Non-party MLA: an MLA who is not a member of a party.
• Non-party prospective candidate grouping: before nominations have been declared, a person who has been publicly announced as a non-party candidate and any people who’ve incurred electoral expenditure on their behalf.
• Non-party candidate grouping: after nominations have been declared, a candidate who is not a party candidate and any people who’ve incurred electoral expenditure on their behalf.
• Third party campaigner: a person or entity that incurs $1,000 or more in electoral expenditure in the disclosure period for an election.

Third party campaigners

Third-party campaigners are political entities, which can be individuals or organisations, that incur $1,000 or more in electoral expenditure during the disclosure period for an election.

They cannot be:

• parties
• MLAs
• associated entities
• candidates or prospective candidates
• broadcasters or publishers
• Australian government bodies or the Legislative Assembly.

Members of the Legislative Assembly

While MLAs are covered under some reporting requirements for a party grouping, they also need to submit individual annual returns.

Non-political entities

Broadcasters and publishers are not classified as a political entity, but if they broadcast or publish electoral advertisements before an election, they need to submit an election return.

Disclosure types

Types of disclosure:

• Gift returns: for gifts or a collection of gifts from the same donor valued at $1,000 or more. These gifts must be disclosed within 7 days of receipt. View the Gifts FAQs.
• Annual returns: The annual return details the total value of gifts received, receipts and debts. They are due 31 August after the relevant financial year. View the Annual returns FAQs.
• Election returns: Primarily concerned with electoral expenditure. They are due within 60 days of polling day for political entities; within 8 weeks for broadcasters and publishers. View the Electoral expenditure and disclosure FAQs.
• Post-election gift returns: Third party campaigners and non-party candidate groupings must also disclose the total of gifts received as part of their election return. Due within 60 days of polling day. View the Gifts FAQs.

Obligations by entity and relevant disclosure periods

Different entities have different disclosure obligations and disclosure periods.

Political party groupings

• Annual return (disclosure period is the financial year)
• Regular gift returns
• Election return

Party MLAs

• Annual return (disclosure period is the financial year)

Associated entities

• Annual return (disclosure period is the financial year)
• Regular gift returns
• Election return

Third-party campaigners

• Election return (including post-election total of gifts received)

Non-party MLAs

• Annual return (disclosure period is the financial year)
• Regular gift returns
• Election return

Non-party candidate groupings

• Regular gift returns
• Election return (including post-election total of gifts received)

For non-party candidate grouping election and gift returns:

• if the candidate contested the last election, the disclosure period begins the 31st day after that election. For example, if the candidate contested the 17 October 2020 election, their disclosure period begins on 16 November 2020.
• if they did not contest that election, the period begins on either the date the candidate was nominated, or when they publicly announced their candidacy for the upcoming election – whichever is earlier.

The disclosure period ends on the 30th day after the relevant election.

Reporting agents

ACT political entities must have a financial representative responsible for submitting financial disclosure returns.

Party groupings, MLAs and candidates can appoint up to 2 reporting agents to submit their returns on their behalf.

If they don’t appoint a reporting agent then the responsibility falls to the individual MLA or candidate, or to the party or party grouping’s registered officer.

The financial representative for an associated entity is the entity’s financial controller.

The financial representative for a third-party campaigner, is themselves if they’re an individual, otherwise it’s the person responsible for managing the campaigner.

Appoint a reporting agent

1. Complete the relevant form:
   • Notice by an MLA or candidate of appointment of a reporting agent [PDF 5 MB]
   • Notice by a party of appointment of a reporting agent [PDF 66 KB]
2. Submit by:
   • email to elections@act.gov.au
   • post to GPO Box 172, Canberra ACT 2601.
3. Complete the relevant form for your entity and disclosure type.
4. Submit it to ACT Elections by emailing ElectionsDisclosure@act.gov.au.

Submit a return

For the forms required to submit a return visit:

• Parties
• Candidates
• Associated entities
• Third party campaigners

Reporting nil returns

Even if no relevant amounts apply in a financial year, you must submit nil annual returns or nil election returns.

There are exceptions:

• Party groupings don’t need to submit a nil return for an election if they did not contest the election.
• Third party campaigners don’t need to submit nil returns

Incomplete returns

Financial representatives have an ongoing obligation to keep complete and accurate records throughout the disclosure period.

If you’re missing any details for your return, contact Elections ACT.

Recordkeeping

Under the Act, all records relevant to election disclosure returns, whether disclosed or not, must be retained for at least 4 years from the polling day of the election they relate to.

Records relating to annual returns must be kept for at least 4 years from the due date for the return.

Registers

All returns become public documents published on this website:

• Annual returns are available for inspection at the beginning of September in the year of lodgement.
• Election returns are available for inspection from the beginning of February in the year after polling day.
• Returns of gifts of $1,000 or more are available for inspection as soon as practicable after they are received. This is generally within a week.

You can also visit our offices to view returns in person.

We don't publish individual donor’s home addresses. Instead, we provide the donor’s suburb, postcode or post office box details.

Full address details are available for inspection at our offices.

View the online registers for:

• Gift returns
• Election returns
• Annual returns
• Public funding