Financial Disclosure Guide for Third Parties incurring Political Expenditure

The Commonwealth funding and disclosure scheme (the disclosure scheme) established under Part XX of the Commonwealth Electoral Act 1918 (Electoral Act), deals with the public funding of federal election campaigns and the disclosure of detailed financial information.

The disclosure scheme was introduced to increase overall transparency and inform the public about the financial dealings of political parties, candidates and others involved in the electoral process.

The disclosure scheme requires candidates, federally registered political parties, their state branches and local branches/sub-party units (referred to collectively as political parties in this guide), their associated entities, donors and other participants in the electoral process, to lodge an annual or election period financial disclosure return with the Australian Electoral Commission (AEC).

The disclosure returns are then published on the AEC website.

To view the full AEC guide, click here.

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