Fact sheet: Disclosure overview

Updated: 9 February 2026

Funding and disclosure reform, Funding and disclosure Reform user groups Disclosure changes, Donation caps, Disclosure threshold, Electoral Reform Act 2025, Expedited disclosure, Annual returns, Election returns, FAD reform

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What is disclosure?

Disclosure is the reporting of financial information to the Australian Electoral Commission by certain individuals and entities.

Who does it affect?

The following individuals and entities have disclosure obligations:

  • registered political parties
  • state branches of political parties
  • members of the House of Representatives
  • Senators
  • candidates
  • significant third parties
  • associated entities
  • nominated entities
  • third parties
  • donors.

What is the disclosure threshold?

From 1 July 2026, the disclosure threshold is for amounts above $5,000.

This amount of $5,000 is indexed on 1 January after a general election.

Note: This is a change from the current (pre-1 July 2026) threshold amount of $17,300.

When is disclosure required?

Disclosure is required when either or both apply:

  • the amount or value of the donation is more than the disclosure threshold
  • the total amount or value of all donations made to a recipient by the same donor in the calendar year is more than the disclosure threshold.

How is financial information disclosed?

Financial information is disclosed via:

  • donation disclosure notices (DDN)
  • annual returns.

The disclosure requirements depend on the type of individual or entity.

What must be disclosed?

It depends on the individual or entity and the type of disclosure required. For instance, an annual return may include:

  • total receipts
  • total donations received for a federal purpose
  • details of receipts that total more than the disclosure threshold
  • total payments
  • total electoral expenditure
  • reporting on divisional and Senate electoral expenditure
  • total debts
  • details of debts that total more than the threshold
  • details of discretionary benefits received from the Commonwealth.

What are the timeframes?

The reporting period is calendar year (i.e. 1 January to 31 December).

  • Annual returns are due 8 weeks after year end.
  • The timeframe for lodging a DDN depends on whether it is outside or within an election period and the type of individual or entity lodging the DDN.

Contact us

fadreform@aec.gov.au

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.