Associated entities

What is an associated entity?

An associated entity is a person or entity (other than a political entity, a member of the House of Representatives or a Senator) that is registered under Part XX of the Commonwealth Electoral Act 1918 (Electoral Act).

A person or entity is required to be registered as an associated entity if any of the following apply in a financial year:

• the entity is controlled by one or more registered political parties;
• the entity operates wholly, or to a significant extent, for the benefit of one or more registered political parties;
• the entity is a financial member of a registered political party;
• another person is a financial member of a registered political party on behalf of the entity;
• the entity has voting rights in a registered political party;
• another person has voting rights in a registered political party on behalf of the entity;
• the entity operates wholly, or to a significant extent, for the benefit of one or more disclosure entities, and the benefit relates to one or more electoral activities (whether or not the electoral activities are undertaken during an election period).

Examples of associated entities include '500 clubs', 'think tanks', registered clubs, service companies, trade unions and corporate party members.

What is a disclosure entity and electoral activity?

A disclosure entity is defined in the Electoral Act at s 321B.

A disclosure entity for an associated entity is a person or entity that is any of the following:

• a significant third party
• a senator or a member of the House of Representatives
• a candidate or Senate group in an election
• a person who was a candidate in an election of members of the House of Representatives in the previous four years
• a person who was a candidate in an election of Senators in the previous seven years.

Electoral activity is defined in the Electoral Act at s 287H(5).

Electoral activities include:

• fundraising amounts, of at least equal to the disclosure threshold, for the purpose of incurring electoral expenditure
• assisting in the creation or communication of electoral matter
• otherwise facilitating the interests of a disclosure entity with respect to preparing for, or participating in, an election.

Can an entity be a significant third party and an associated entity?

Yes, it is possible for an entity to meet the definition of both a significant third party and an associated entity.

The entity will need to be registered as both a significant third party and an associated entity.

The entity will only be required to lodge a significant third party return.

For more information: Significant third party disclosure information.

Can an entity be an associated entity and a third party?

Yes, it is possible for an entity to meet the definition of both an associated entity and a third party.

An associated entity that does not meet the definition of a significant third party but incurs electoral expenditure above the disclosure threshold must also lodge a third party return of electoral expenditure.

For more information: Third party disclosure information.

How do you register an associated entity?

You can apply to register an associated entity with the AEC.

If you meet the requirements for registering as an associated entity you must be registered as an associated entity before the end of 90 days of becoming required to be registered.

• Register as an associated entity

A person or entity that is required to be registered in a financial year must not incur further electoral expenditure in that financial year until they are registered.

Associated entities are required to provide annual financial disclosure returns to the AEC.

Who lodges the annual return?

The financial controller is responsible for lodging the annual return.

An associated entity must appoint a financial controller at the time of registration.

Changes to financial controller details must be provided to the AEC within 90 days of the information ceasing to be correct or complete using a Change to Transparency Register form.

When is the annual return due?

The annual return covering the financial year 1 July to 30 June must be lodged by 20 October each year.

The annual return can be lodged any time from 1 July each year.

For an associated entity that is registered or is deregistered during the financial year, the annual return must be provided in relation to the whole financial year.

An associated entity that registers within the current financial year and was not required to be registered in the previous financial year must lodge an annual return for the previous financial year within 30 days of having been registered. For example, an associated entity that is registered on 24 January 2022 (for the financial year 2021‑22) must lodge an Associated Entity Annual Return for 2020‑21 by 23 February 2022.

What is required to be disclosed?

An associated entity must disclose the following information in the annual return:

• the names of associated political parties and disclosure entities;
• the total value of receipts;
• details of amounts received that are more than the disclosure threshold;
• the total value of payments;
• the total value of debts as at 30 June;
• details of debts outstanding as at 30 June that total more than the disclosure threshold;
• details of any discretionary benefits received from the Commonwealth, a State or a Territory during the financial year; and
• details of capital contributions.

Financial Disclosure Guide for Associated Entities

The Financial Disclosure Guide for Associated Entities is designed to assist associated entities to understand their financial disclosure obligations under Part XX of the Electoral Act.

This 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.

• Financial Disclosure Guide for Associated Entities 2023-24

Lodging an annual return

The annual return can be lodged through the eReturns portal.

The financial controller for a newly registered associated entity will be issued an eReturns username and password by the AEC. Existing users can continue to use the eReturns username and password. For more information go to Lodge a financial disclosure return.

For important terms that financial controllers need to complete annual returns, explore Financial Disclosure FAQs.

Further information and examples can be found in the Financial Disclosure Guide for Associated Entities 2023-24

Record keeping

Associated entities should have adequate financial recording systems and procedures to enable the return, which will be publicly available, to be properly completed. The Electoral Act makes the financial controller responsible for record keeping.

Relevant records must be kept for a minimum of 5 years following the end of the reporting period.

A person or entity who fails to comply with these requirements is subject to civil penalties.

Further information

• Financial disclosure
• Annual returns
• Financial disclosure FAQs
• Definition of Financial disclosure entities
• Disclosure overview of key topics
• Transparency Register
• Lodge a financial disclosure return
• Financial disclosure legislative changes