This glossary of terms is intended to provide people with easy-to-understand explanations of terms relevant to the funding and disclosure scheme.
The meanings set out do not replace relevant definitions contained within the Commonwealth Electoral Act 1918 (Electoral Act). Individuals seeking to rely on the material provided in this document should also consider associated provisions within the Electoral Act (where relevant).
Legislative provisions referenced are from the Electoral Act as amended by the Electoral Legislation Amendment (Electoral Reform) Act 2025.
These are for the funding and disclosure scheme that comes into operation on 1 January 2027. For information on the current scheme see the Financial Disclosure page.
The information in this publication 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 (Electoral Act) applies to their particular circumstances. The 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. People who wish to re-publish or otherwise use the information in this publication must check this information for currency and accuracy prior to publication.
Please refer to www.aec.gov.au to access the AEC’s current publications.
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Term |
Meaning |
Legislation |
|---|---|---|
Acceptable action |
Is taken in relation to a gift if any one of the following actions is taken:
|
302B |
Acceptable action period |
If the gift is not made to, or for the benefit of, a candidate in an election or by-election, the acceptable action period is 6 weeks beginning from the day the gift is made. If a gift is made to, or for the benefit of, a candidate in an election or by-election, the acceptable action period is the period of 6 weeks beginning on whichever is the later of:
See Acceptable Action. |
302B |
Acceptable donor action |
If a donor makes a gift that exceeds an applicable gift cap the donor can take acceptable donor action in relation to a gift by requesting in writing that the recipient return to the donor:
|
302B |
Acceptable expenditure action |
Acceptable expenditure action is taken in relation to an amount of electoral expenditure if:
|
302ALE |
Acceptable recipient action |
If a recipient receives a gift that exceeds an applicable gift cap, the recipient can take acceptable recipient action in relation to that gift by:
|
302B |
Administrative assistance funding |
Administrative assistance funding (AAF) provides public funding to eligible registered political parties, independent members of the House of Representatives and independent Senators to assist with administrative expenditure. |
Division 3AA |
Administrative expenditure |
The Electoral Act establishes the categories of payments for which administrative assistance funding can be used. Administrative expenditure may include, but is not limited to:
|
287AAA |
Administrative expenditure audit |
An audit of administrative expenditure incurred by a person or entity during a calendar year. They are conducted by a registered company Auditor (withing the meaning of the Corporations Act 2001), in accordance with applicable auditing standards and that meets certain other requirements. |
311 |
Administrative expenditure audit certificate |
An administrative expenditure audit certificate is required by a person or entity that was paid administrative funding during the calendar year. The administrative expenditure audit certificate must be lodged with the Annual Return by the person or entity and must meet requirements set out in the Electoral Act. |
311 |
Advance Election Funding |
Regulations may provide for an amount to be paid, after a qualifying election is held, as an advance on election funding that may become payable in relation to a future election. At the time of publication, regulations are not yet made. |
298J |
Annual gift |
A gift made for a federal purpose in a calendar year. An annual gift does not include a by-election gift or Senate-only election gift. See Federal purpose. |
302B |
Annual gift cap |
The annual gift cap is the cap on the total amount or value of all gifts a person or entity (the recipient) can receive, or a donor can give, for a federal purpose in a calendar year. Effective 1 January 2027, is $50,000 (indexed annually). |
302A |
Annual return |
Annual returns report information from the previous calendar year. Information required includes money received (such as gifts), money paid (including electoral expenditure incurred), amounts of outstanding debts and certain other matters. |
307A |
Approved form |
A form approved by the Electoral Commissioner and published by the AEC, or a means of giving notice, that has been approved by the Electoral Commissioner. |
4 |
Associated Entity |
An associated entity is an entity (other than a political entity) that has a certain type of connection with one or more registered political parties. For example, being controlled by, or operating mainly for the benefit of the party; being a financial member of a party, or having voting rights in the party. See section 287H for more detail on the types of connection. |
287(1) |
Term |
Meaning |
Legislation |
|---|---|---|
By-election cap |
The by-election cap limits the amount of electoral expenditure that a registered political party and its expenditure group can incur for the purposes of a by-election. See Electoral expenditure caps. The by-election cap is 120% of the Divisional cap that applies on the day the writ for the by-election is issued. |
302ALA |
By-election gift cap |
A by-election gift cap is a cap on the total amount or value of all gifts that a person or entity (the recipient) can receive, or a donor can give for the purposes of a by-election, during the by-election period. A gift made for a by-election does not count towards the annual gift cap, the overall gift cap or the State and Territory gift cap in which the by-election is held. Effective 1 January 2027, the by-election gift cap is $50,000 (indexed annually). |
302B |
By-election period |
The period beginning on the day the writs for the by-election are issued; and ending on polling day for the by-election. |
302ALA |
Term |
Meaning |
Legislation |
|---|---|---|
Campaign committee |
A campaign committee, in relation to a candidate or group, means a body of persons appointed or engaged to form a committee to assist the campaign of the candidate or group in an election. |
287A |
Candidate |
Generally, a person standing for election to the Senate or the House of Representatives. For the purpose of Part XX in particular a person becomes a candidate on the earlier of the following
|
287(9) |
Capital contributions |
Amounts paid to or for the benefit of one or more registered political parties with funds generated from capital of an associated entity or nominated entity. |
310L |
Capped entity by-election cap |
The capped entity by-election cap limits the amount of electoral expenditure that a capped expenditure entity can incur for the purposes of a by-election. See Capped expenditure entity and Electoral expenditure caps. The capped entity by-election cap is 120% of the capped entity Divisional cap that applies on the day the writ is issued for the by-election. |
302ALA |
Capped entity cap |
The capped entity cap limits the amount of electoral expenditure that a capped expenditure entity can incur in a calendar year. See Capped expenditure entity and Electoral expenditure caps. Effective 1 January 2027, the capped entity cap is $11,250,000 (indexed annually). |
302ALA |
Capped entity Divisional cap |
The capped entity Divisional cap limits the amount of electoral expenditure that a capped expenditure entity can target to a Division in a calendar year. See Capped expenditure entity and Electoral expenditure caps. Effective 1 January 2027, the capped entity Divisional cap is $100,000 per Division (indexed annually). |
302ALA |
Capped entity Senate base amount |
Effective 1 January 2027, the capped entity Senate base amount is $25,000 (indexed annually). See Capped expenditure entity and Electoral expenditure caps. |
302ALA |
Capped entity Senate cap |
The capped entity Senate cap limits the amount of electoral expenditure that a capped expenditure entity can target to a State or Territory in a calendar year. See Capped expenditure entity and Electoral expenditure caps. The capped entity Senate cap for a State or Territory is calculated by multiplying the capped entity Senate base amount by the number of Divisions in the State or Territory. |
302ALA |
Capped entity Senate-only election cap |
The capped entity Senate-only cap limits the amount of electoral expenditure that a capped expenditure entity can incur for the purposes of a Senate-only election. See Capped expenditure entity and Electoral expenditure caps. The capped entity Senate-only election cap is 120% of the capped entity Senate cap that applies on the day the writ is issued for the Senate-only election. |
302ALA |
Capped expenditure entity |
A capped expenditure entity refers to any of the following entities to which an expenditure cap applies:
|
302ALA |
Civil penalty |
A court-imposed financial penalty for contraventions of civil penalty provisions. A civil penalty is a pecuniary (or monetary) penalty imposed by courts exercising a civil rather than criminal jurisdiction. Penalties for breaching the civil penalty provisions are imposed in the form of penalty units. |
4 |
Commercial interest rate |
A commercial interest rate relates to a loan and refers to an annual interest rate that is at least 1.5 percentage points above:
|
287 |
Connected to a State or Territory |
A person or entity is connected to a State or Territory if the person or entity is any of the following:
|
302CJ(2) |
Term |
Meaning |
Legislation |
|---|---|---|
Debt |
Debt is any sum for which a legal obligation to pay exists as at the end of the calendar year. Examples include, but are not limited to loans, mortgages, leases, unpaid invoices and goods and services received but not yet paid for. |
|
Disclosure |
Disclosure is the reporting of information to the Australian Electoral Commission by certain individuals and entities. |
|
Disclosure threshold |
The disclosure threshold is the dollar amount/value that determines when a disclosure must be reported in a donation disclosure notice (DDN) or a relevant part of an annual return. Effective 1 January 2027, the disclosure threshold is $5,000 (indexed on 1 January after each Federal Election) |
287(1) |
Discretionary benefits |
Discretionary benefits may include, but are not limited to, grants, contracts and other benefits requiring the exercise of discretion by the Commonwealth. Discretionary benefits do not include statutory entitlements such as election funding or job keeper payments. |
|
Disposition of property |
Any conveyance, transfer, assignment, settlement, delivery, payment or other alienation (transfer of ownership) of property, assets or money. This includes creating a trust in property, leasing or mortgaging a property, giving up an interest in property. It also includes a transaction that diminishes the value of one’s property in favour of another. See section 287(1) for more information. |
287(1) |
Division |
Otherwise known as an electoral division or electorate. A geographical area of Australia represented by a member of Parliament elected at a House of Representatives election. |
|
Divisional cap |
The Divisional cap limits the amount of electoral expenditure that a registered political party and its expenditure group can target to a Division in a calendar year. Effective 1 January 2027, the Divisional cap is $800,000 per Division (indexed annually). See Expenditure group and Targeted expenditure and Electoral expenditure caps. |
302ALA |
Donation |
See Gift. |
|
Donation Disclosure Notice (DDN) |
A donation disclosure notice (DDN) is a formal notice to the AEC by either a recipient or a donor. A DDN provides details of donations above the disclosure threshold which are made for a federal purpose, or certain other gifts, that must be disclosed under the Electoral Act. |
|
Donor |
A person or entity who makes a gift for a federal purpose to any of the following:
See Federal purpose. |
|
Term |
Meaning |
Legislation |
|---|---|---|
Election funding |
The reimbursement of electoral expenditure incurred in a federal election or by-election to eligible political parties, candidates and Senate groups. |
|
Election period |
The period commencing on the day of issue of the writ for the election and ending at the latest time on polling day at which an eligible voter in Australia could enter a polling booth for the purpose of casting a vote in the election. See by-election period. |
287(1) |
Electoral expenditure |
Subject to various exceptions, electoral expenditure is defined to mean expenditure incurred for the dominant purpose of creating or communicating electoral matter. It is also expenditure incurred by or with the authority of particular entities in relation to a federal election. Refer to section 287AB of the Electoral Act for further information, including examples of what may, or may not be, electoral expenditure. |
287AB |
Electoral expenditure caps |
Electoral expenditure caps limit the amount of electoral expenditure that a political participant can incur each calendar year. The electoral expenditure cap is different for each person or entity type. |
Division 3AB |
Electoral matter |
This is generally, matter communicated, or intended to be communicated, for the dominant purpose of influencing the way eligible voters cast their vote in a federal election. Refer to section 4AA of the Electoral Act for further information. |
4AA |
Expedited notice period |
Expedited notice period for an election or by-election means the period inclusive of 7 days before to 7 days after polling day. |
303 |
Expenditure caps |
|
|
Expenditure group |
The expenditure group for a registered political party is made up of the following core members:
The expenditure group for a registered political party also includes:
|
302ALF(1) |
Express coverage matter |
Express coverage matter for a Division, State or Territory is electoral matter that:
See Electoral matter. |
302ALC(3) |
Term |
Meaning |
Legislation |
|---|---|---|
Federal account |
A designated Australian bank account used for electoral expenditure. All monetary gifts made for a federal purpose must be credited into a federal account. Entities can have more than one federal account, as long as they notify the AEC. |
287(1) |
Federal administrative account |
An Australian bank account that meets the requirements of the Electoral Act and is only used for a Federal administrative purpose. |
287(1) |
Federal administrative purpose |
For the purpose of incurring administrative expenditure. |
287(1) |
Federal cap |
The Federal cap limits the amount of electoral expenditure that a registered political party and its expenditure group can incur in a calendar year. See Electoral expenditure caps. Effective 1 January 2027, the Federal cap is $90 million (indexed annually). |
302ALA |
Federal purpose |
For the purpose of incurring electoral expenditure or creating or communicating electoral matter. |
287(1) |
Financial controller |
A financial controller of a person or entity is (subject to s 292F):
|
287(1) |
Foreign donation |
A gift made by a foreign donor. See Foreign donor. |
|
Foreign donor |
A foreign donor can be:
|
287AA |
Term |
Meaning |
Legislation |
|---|---|---|
Gift |
Any disposition of property made by a person or entity to another person or entity, being a disposition made without consideration in money or money’s worth or with inadequate consideration and includes the provision of service for no consideration or for inadequate consideration. A gift includes a donation under the Electoral Act. Making a gift Receiving a gift Refer to s 287AAB for further information, including specific inclusions and exclusions from the meaning of gift. |
287AAB(1) |
Gift cap |
A cap on the total amount or value of gifts that a person or entity (the donor) can give, or a person or an entity can receive (the recipient) for a federal purpose in a calendar year. See: |
302B |
Gifts in-kind |
Gifts-in-kind are goods or services given for which no payment (in cash or in kind) or inadequate consideration is made. Inadequate consideration is where the benefits obtained by the recipient are clearly of a greater value than the payment made. Inadequate consideration includes discounts provided that are over and above those that would be offered under normal commercial arrangements. |
|
Term |
Meaning |
Legislation |
|---|---|---|
House of Representatives |
One of the two houses of the Commonwealth Parliament. It is the house in which the Australian Government is formed. Each division elects one Member of the House of Representatives. |
|
How-to-vote card |
Printed materials offered to voters by party and campaign workers at polling places displaying how a party or a candidate would like voters to cast their vote. |
4(1) |
Term |
Meaning |
Legislation |
|---|---|---|
Incurred |
Electoral expenditure is incurred when a definitive liability to make a payment accrues. Generally, this is when the relevant goods or services are supplied or provided to the relevant entity, regardless of when they are invoiced or paid. |
|
Independent member |
A person is an independent member if the person:
|
287(1) |
Independent House of Representatives by-election cap |
The Independent House of Representative by-election cap limits the amount of electoral expenditure an Independent House of Representatives candidate or member can incur in a by-election. See Electoral expenditure caps. The cap is 120% of the Divisional cap that applies on the day the writ is issued for the by-election. Effective 1 January 2027, the Divisional cap is $800,000 per calendar year.
|
302ALA |
Independent House of Representatives cap |
The Independent House of Representative cap limits the amount of electoral expenditure an Independent House of Representatives candidate or member can incur in a calendar year. See Electoral expenditure caps. The Independent House of Representatives cap is the same value as the Divisional cap. Effective 1 January 2027, the Divisional cap is $800,000 per calendar year.
|
302ALA |
Independent Senate candidate or Senator |
An independent Senate candidate or Senator is:
|
302ALA |
Independent Senate cap |
The Independent Senate cap limits the amount of electoral expenditure an Independent Senate candidate or Senator can incur in a calendar year. See Electoral expenditure caps. The amount of the Independent Senate cap is calculated by:
|
302ALA |
Indexation |
The calculation methodology used for indexing required amounts within Part XX of the Electoral Act in accordance with sections 321, 321A, 321AA, 321AB, 321AC. |
321 |
Internal party transactions |
Specified financial transactions between a party and its units (for example local branches) or bank accounts held by a party and its units. |
|
Term |
Meaning |
Legislation |
|---|---|---|
Jointly endorsed groups |
Candidates in a Senate election who have been endorsed by different registered political parties and who wish to have their names grouped in the Senate ballot papers. |
287(1) |
Term |
Meaning |
Legislation |
|---|---|---|
Liable person |
The person responsible for monitoring expenditure caps of the relevant entity. The liable person is subject to civil penalties if a relevant electoral expenditure cap is exceeded in a calendar year. See the relevant expenditure cap guidelines for further information on the liable person. |
302ALA |
Loan |
A loan refers to any of the following:
|
287(1) |
Term |
Meaning |
Legislation |
|---|---|---|
Member |
A term used for any person elected to the Commonwealth Parliament, but more commonly used for those elected to the House of Representatives. |
|
Term |
Meaning |
Legislation |
|---|---|---|
Nominated Entity |
An entity that is nominated by a registered political party. The nominated entity, among certain other things:
|
287MB |
Term |
Meaning |
Legislation |
|---|---|---|
Overall gift cap |
The overall gift cap is 32 times the annual gift cap. The cap limits the overall amount or value of gifts for a federal purpose that a donor can make to an overall gift cap entity in a calendar year. This amount is adjusted annually when the annual gift cap is indexed. Effective 1 January 2027, the overall gift cap is $1,600,000 (indexed annually). |
302B |
Overall gift cap entity |
Overall gift cap entities are entities where a gift for a federal purpose made to them by a donor, are subject to the donor's overall gift cap. An overall gift cap entity includes a:
|
302CI |
Term |
Meaning |
Legislation |
|---|---|---|
Party agent |
A person appointed by a political party as party agent and whose name and address is recorded in the AEC’s Register of Party Agents. |
288 |
Party unit |
See campaign committee. |
|
Peak Representative Body |
A peak representative body represents the shared interests of other organisations, that are its members, branches and/or affiliates. It may also be a significant third party, an associated entity or a third party. A peak representative body also meets certain other requirements set out within the Electoral Act. |
287(1) |
Penalty unit |
Has the meaning of subsection 4AA(1A) of the Crimes Act 1914 (Cth). |
|
Political entity |
A political entity is any of the following:
|
4 |
Political Party |
An organisation representing a group of people with similar ideas or aims. Parties registered with the AEC are eligible to have the party affiliation of their endorsed candidates printed on ballot papers. |
|
Polling day |
The day on which the election will be held, in relation to an election or by-election. |
303 |
Term |
Meaning |
Legislation |
|---|---|---|
Recipient |
A recipient includes:
|
|
Registered charity |
An entity registered under the Australian Charities and Not-for-profits Commission Act 2012. |
|
Registered Officer |
A person nominated by a registered political party to be the registered officer for the purposes of the Commonwealth Electoral Act 1918. |
4C |
Registered political party |
A political party registered under Part XI of the Electoral Act with the AEC (including registered State and Territory branches). Registration with a State or Territory electoral authority does not confer federal registration. |
Part XI |
Regulated entity |
A regulated entity means:
|
287(1) |
Related body corporate |
Section 50 of the Corporations Act 2001 provides that where a body corporate is:
|
287(6) |
Related entity |
For the purposes of the annual, by-election, and Senate-only election gift cap provisions, each of the following is related to a registered political party:
|
302BA(4) |
Responsible person |
The person or entity who must comply with an obligation under Part XX of the Electoral Act. A responsible person that fails to comply with an obligation may be subject to a penalty. Refer to relevant guidelines for details of the responsible person for relevant obligations under Part XX of the Electoral Act. See Liable person. |
302CC |
Term |
Meaning |
Legislation |
|---|---|---|
Scheme |
Means (except in section 287E):
|
287(1) |
Senate base amount |
Effective 1 January 2027, the Senate base amount is $200,000 (indexed annually).
|
302ALA |
Senate cap |
A Senate cap is a cap that limits the amount of electoral expenditure a registered political party and its expenditure group can target to a State or Territory in a calendar year. See Electoral expenditure caps. For a State or Territory, means the Senate base amount is multiplied by the number of Divisions in the State or Territory. See Senate base amount. |
302ALA |
Senate group |
A group of two or more candidates for election to the Senate who have made a request under s 168 of the Electoral Act for their names to be grouped in the ballot papers. |
168 |
Senate-only election gift cap |
The total amount or value of all gifts a donor can give a recipient or their related entity for the purpose of a Senate-only election during the Senate-only election period. This amount is indexed annually. See Electoral expenditure caps. Effective 1 January 2027, the Senate-only election gift cap is $50,000 (indexed annually). |
302B |
Senate-only election Independent Senate cap |
The Senate–only Independent Senate cap limits the amount of electoral expenditure an Independent Senate candidate or Senator can incur in relation to a Senate-only election. For a State or Territory, this means 120% of the Independent Senate cap for the State or Territory. |
302ALA |
Senate-only election period |
Is a period that begins on the day the writs for the election are issued and ends on the polling day for the Senate-only election. |
302ALA |
Senate-only election cap |
The Senate-only election cap limits the amount of electoral expenditure a registered political party and its expenditure group can target to a State or Territory in a Senate-only election. This is 120% of the Senate cap for the State or Territory. |
302ALA |
Significant third party |
A person or entity (other than a political entity, a member of the House of Representatives or a Senator) to which, among other things, one of the following applies:
|
287F |
State and Territory gift cap |
Gifts made to recipients connected to a particular State or Territory are subject to the State and Territory gift cap. The State and Territory gift cap is the aggregate value of all gifts a donor may make in a calendar year in relation to a particular State or Territory, and is calculated by reference to the annual gift cap. Effective 1 January 2027, the State and Territory gift cap is $250,000 (indexed annually) The state and territory gift cap means five (5) times the annual gift cap. |
302B |
State branch |
Relating to a political party, means a branch or division of the party that is organised on the basis of a particular State or Territory. |
287(1) |
Term |
Meaning |
Legislation |
|---|---|---|
Targeted expenditure |
Electoral expenditure incurred by a person or entity is taken to be targeted to a Division, State or Territory if:
|
302ALC |
Third party |
A person or entity (except a political entity or a member of the House of Representatives or the Senate) that incurs electoral expenditure above the third party threshold in a calendar year, but is not required to be, and is not, registered as a significant third party or an associated entity. The person or entity must also not be, at any time in that calendar year, a nominated entity. |
287(1) |
Third party threshold |
The threshold of electoral expenditure over which a person or entity will qualify as a third party. Effective 1 January 2027, the third party threshold is $20,000 (indexed annually). |
287(1) |
Transparency Register |
A public register of registered entities, information from donation disclosures, annual returns, election returns, referendum returns, enforceable undertakings and election funding. The Transparency Register is a legislated requirement under the Electoral Act for the AEC to maintain. |
287E |