Financial Disclosure Guide for Donors to Political Parties

Updated: 6 July 2016


Date for public inspection of annual returns

Annual returns are made available for public inspection on the first working day of February each year.

Returns can be seen at:

  • through public access terminals in AEC State Offices located in each state and territory capital city
  • through public access terminals at the AEC National Office in Canberra.

Record keeping

Donors should consider the financial recording systems and procedures necessary to enable the return to be properly completed and submitted.

All transactions should be supported by source documents recording the details of individual transactions.

Retention of records

All relevant records, whether formal or informal, should be retained for a minimum of three years. Receipt books, bank records, receipts registers, source documents and working papers supporting the completion of the return must be kept for this period.