Political donation disclosure thresholds (federal + state)
Federal disclosure threshold $17,300+ (2024-25). State thresholds + caps vary.
Who must comply
Donors (including businesses) whose donations to a political party, political campaigner or associated entity total more than the disclosure threshold in a financial year; third parties incurring electoral expenditure above the threshold; registered parties, political campaigners and associated entities; candidates and Senate groups for election returns.
What triggers it
Making donations that together exceed the disclosure threshold (more than $17,300 for 2025-26) to a political party, political campaigner or associated entity in a financial year, or incurring electoral expenditure above the threshold.
When due
Donor and third-party annual returns: by 17 November each year for the financial year ended 30 June. Parties, political campaigners and associated entities: by 20 October. Returns are lodged through the AEC eReturns portal and published on the Transparency Register on the first working day in February.
Evidence required
Register of political donations by recipient and date, with running totals against the threshold; lodged eReturns donor or third-party returns; records supporting each return; a review of the post-1 January 2027 obligations.
Max penalty
The Electoral Act imposes civil penalties, and in some cases criminal penalties, for contraventions of the disclosure scheme, including failing to lodge a return. Under the scheme as administered by the AEC, the civil penalty for failing to disclose gifts is expressed in the AEC's penalties table as the higher of a fixed number of penalty units or three times the value of the gifts not disclosed. Because changes to the scheme commence on 1 January 2027, check the AEC's penalties guidance for the provisions in force when a breach occurs. Providing false or misleading information is also an offence under Criminal Code ss 137.1 and 137.2.
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Part XX of the Commonwealth Electoral Act 1918 sets up the federal funding and disclosure scheme, administered by the Australian Electoral Commission (AEC). Businesses are caught as donors: a company or individual that gives one or more donations totalling more than the disclosure threshold to a political party, political campaigner or associated entity in a financial year must lodge its own annual donor return. The threshold is indexed each 1 July; it is more than $17,300 for 1 July 2025 to 30 June 2026 and for 1 July to 31 December 2026. A business that spends on electoral matter above the threshold may also have to lodge a third-party return. Major changes to the scheme commence on 1 January 2027, with AEC Transitional Rules applying from 1 July 2026. State and territory donation laws are separate and apply in addition.
Topics
Related
- CWLTHRegister under Foreign Influence Transparency Scheme (FITS)Persons undertaking activities on behalf of foreign principals in Australia must register with the AG's Department.
- CWLTHRespond to FOI requests within 30 days (Cwlth agencies + ministers)FOI Act 1982 — Commonwealth agencies + ministers must respond to access requests within 30 days.
- CWLTHBeneficial ownership transparency (Tranche 3 — under consultation)Proposed beneficial ownership register for unlisted companies and trusts — consultation through 2024-2025; commencement TBD.
- CWLTHRegister on the Federal Lobbyists RegisterThird-party lobbyists contacting Commonwealth officials must register + observe the Lobbying Code.
- VICComply with Vic FOI Act 1982 (state)Victorian agencies + ministers respond to state FOI requests within 30 days.
Frequently asked questions
- Who must comply with Political donation disclosure thresholds (federal + state)?
- Donors (including businesses) whose donations to a political party, political campaigner or associated entity total more than the disclosure threshold in a financial year; third parties incurring electoral expenditure above the threshold; registered parties, political campaigners and associated entities; candidates and Senate groups for election returns.
- What triggers Political donation disclosure thresholds (federal + state)?
- Making donations that together exceed the disclosure threshold (more than $17,300 for 2025-26) to a political party, political campaigner or associated entity in a financial year, or incurring electoral expenditure above the threshold.
- When is Political donation disclosure thresholds (federal + state) due?
- Donor and third-party annual returns: by 17 November each year for the financial year ended 30 June. Parties, political campaigners and associated entities: by 20 October. Returns are lodged through the AEC eReturns portal and published on the Transparency Register on the first working day in February.
- What is the maximum penalty for Political donation disclosure thresholds (federal + state)?
- The Electoral Act imposes civil penalties, and in some cases criminal penalties, for contraventions of the disclosure scheme, including failing to lodge a return. Under the scheme as administered by the AEC, the civil penalty for failing to disclose gifts is expressed in the AEC's penalties table as the higher of a fixed number of penalty units or three times the value of the gifts not disclosed. Because changes to the scheme commence on 1 January 2027, check the AEC's penalties guidance for the provisions in force when a breach occurs. Providing false or misleading information is also an offence under Criminal Code ss 137.1 and 137.2.
- What evidence is required for Political donation disclosure thresholds (federal + state)?
- Register of political donations by recipient and date, with running totals against the threshold; lodged eReturns donor or third-party returns; records supporting each return; a review of the post-1 January 2027 obligations.
Source: https://aec.gov.au/parties_and_representatives/financial_disclosure/. Rules Mate is not a law firm. Always verify against the live regulator source before acting.