Political parties registered with the AEC and their state or territory branches are required to lodge an annual Political Party Disclosure Return by 20 October each year.
For the purposes of disclosure, organised state or territory branches of registered political parties are treated as being separate to the registered party and must complete their own annual return form.
Note: A number of state and territory jurisdictions have their own disclosure schemes, which are separate to the Commonwealth funding and disclosure scheme administered by the AEC.
The Financial Disclosure Guide for Political Parties is designed to assist political parties to understand their financial disclosure obligations under the provisions of Part XX of the Commonwealth Electoral Act 1918 (Electoral Act).
The guide provides information derived from the Electoral Act as well as from the experiences of the AEC in the administration of the Commonwealth funding and disclosure scheme.