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Annual returns provide financial information, such as donations and expenditure, for the calendar year from 1 January to 31 December.
Annual returns must be lodged by:
The disclosure threshold is for amounts above $5,000. This figure is indexed on 1 January after a federal election.
Annual returns are due 8 weeks after the end of the calendar year (i.e. by 25 February each year).
In most cases a return must be lodged regardless of whether there are any transactions to report for a calendar year.
Disclosure requirements depend on the type of entity, but may include:
Responsibility for lodging annual returns rests with the responsible person for the entity.
| Entity type | Responsible person |
|---|---|
| Registered political party (RPP) and its state branches | Party agent |
| Candidate endorsed by an RPP | Party agent |
| Candidate not endorsed by an RPP | Candidate’s agent |
| MP or Senator who is a member of an RPP | Individual MP/Senator or party agent |
| MP or Senator who is not a member of an RPP | Individual MP or Senator |
| Significant third party, associated entity, nominated entity | Financial controller |
| Third party | Individual person or entity |
Where the responsible person cannot provide all required information, a Notice of Incomplete Return must be completed and lodged with the return.
The Notice of Incomplete Return must include the:
Yes. If a return has been lodged and subsequently found to be incomplete or incorrect, the responsible person may submit a written request to the AEC to amend the return.
The request for amendment must include previously submitted amounts together with the amended amounts and a reason for the amendment.
The AEC publishes certain annual return information on the Transparency Register. This does not include addresses and account information.
Annual return information will be published on the Transparency Register within 10 weeks of the end of the calendar year (no later than 11 March each year).
Disclaimer: The information on this page is intended to provide general guidance only. It does not constitute legal, financial, or other professional advice. Persons and entities should seek their own professional advice to find out how the Commonwealth Electoral Act 1918 applies to their particular circumstances. The Australian Electoral Commission (AEC) has made every reasonable effort to provide current and accurate information, but it does not make any guarantees regarding the accuracy, currency, or completeness of that information. Parties who wish to re-publish or otherwise use the information on this page must check this information for currency and accuracy prior to publication.