Annual returns: registered political parties and their state or territory branches and associated entities are required to lodge an annual return with the AEC. Returns lodged with the AEC for each financial year must show:
The details to be disclosed for amounts received that are more than the disclosure threshold are:
The details of debts outstanding as at 30 June that total more than the disclosure threshold are:
Donors must disclose donations totalling more than the disclosure threshold made to a registered political party. From 2006–07, third parties (including associated entities) who incur political expenditure in excess of the disclosure threshold are also required to lodge an annual return.
Election returns: candidates, unendorsed Senate groups and Senate groups endorsed by more than one registered political party must disclose donations and electoral expenditure incurred. Returns to the AEC must show:
People or organisations making donations to candidates in excess of the disclosure threshold must also lodge a donor return.
Election disclosure returns are made available for public inspection 24 weeks after polling day on this website. Annual disclosure returns are similarly made available for public inspection from the first working day in February.