Requirement to lodge a Donor Return

A person who has made a donation to a registered political party, associated entity, third party, candidate or a group may have lodgement obligations under the funding and disclosure scheme.

The disclosure threshold is $5,000 (indexed). Returns must be lodged by donors to report donations over the threshold. 

Gifts to relevant entities

You are required to lodge a Donor Return under section 130ZH of the Electoral Act 1985 if you have made gifts totalling more than $5,000 (indexed) during a financial year to a relevant entity, which is any of the following:

• registered political party
• associated entity, or
• third party.

If you have made a gift to any person or body with the intention of benefitting a particular relevant entity, then you will be taken to have made the gift directly to that relevant entity.

The agent of a relevant entity is required to notify you if you are required to lodge a Donor Return.

The following are exempt from the requirement to lodge a Donor Return to report a gift made to a relevant entity:

• A relevant entity.
• A candidate.
• A member of a group.

Gifts or loans to candidate or group

You are required to lodge a Donor Return under section 130ZG of the Act if you have made gifts or loans totalling more than $5,000 (indexed) during a disclosure period, to a candidate or group.

The disclosure period for an election is the period that commenced at the end of 30 days after polling day for the last preceding general election and ending at the end of 30 days after polling day for the election. 

The agent of the candidate or group is required to notify you if you are required to lodge a Donor Return.

The following are exempt from the requirement to lodge a Donor Return to report a gift or loan made to a candidate or group:

• A registered political party.
• An associated entity.
• A candidate.
• A member of a group.