Who must comply with Political donation disclosure thresholds (federal + state)?

Federal disclosure threshold $17,300+ (2024-25). State thresholds + caps vary.

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.

Arises only when making political donations. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.

How the regulator frames it: 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.

Jurisdiction: Commonwealth law, so the test is the same in every state and territory.

Outcome across the 35 industries Rules Mate maps (35 of 35: no).

The answer is the same in every industry: no. Industry does not change who must comply.

Structure does not change the answer across all industries: for every structure the answer is "no".

Size does not change the answer across all industries: at every size band the answer is "no".

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

• Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Arises only when making political donations.

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.

Frequency

Annual

Evidence to keep

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.

Status

Current

Priority

Medium

Maximum 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.

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

• Register under Foreign Influence Transparency Scheme (FITS): Persons undertaking activities on behalf of foreign principals in Australia must register with the AG's Department.

Rules Mate tracks 6 published obligations tagged "transparency", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 1 of those apply outright. This obligation is rated medium priority and carries criminal liability, and is a annual obligation.

Free tools that help with this obligation:

• Compliance calendar builder