Resource library

Updated: 26 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

Fact sheets

Guidelines

Funding and disclosure reforms in the Electoral Reform Act will commence on 1 July 2026.

The Australian Electoral Commission (AEC) is progressively publishing guidelines for the future Funding and Disclosure Scheme. The guidelines are provided to enable entities, and individuals, an opportunity to engage with the future Funding and Disclosure Scheme prior to the commencement date. Information on current financial disclosure obligations is available here.

The guidelines also outline how the AEC intends to operationalise the reforms contained in the Electoral Legislation Amendment (Electoral Reform) Act 2025.

Version 1 of each guideline will be published over February and March 2026. The AEC will refine and publish future versions of the guidelines:

To ensure that you are working with the latest version of a guideline, the AEC strongly recommends that you Register for Updates and check back regularly.

Current guidelines

Upcoming guidelines

  • Election funding
  • Federal accounts
  • Donation disclosure notices – candidates, Members of the House of Representatives and Senators
  • Annual returns – political parties
  • Annual returns – significant third parties
  • Annual returns – associated entities
  • Annual returns – nominated entities
  • Annual returns – third parties
  • Annual returns – Members of the House of Representatives and Senators
  • Annual returns – candidates
  • Gift caps – recipients
  • Gift caps – donors
  • Electoral expenditure caps – political parties and expenditure groups
  • Electoral expenditure caps – independent Senate candidate or Senator
  • Electoral expenditure caps – independent House of Representatives candidate or Member
  • Electoral expenditure caps – capped expenditure entities