Annual electoral expenditure disclosure
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What is an annual electoral expenditure disclosure?
An annual disclosure of electoral expenditure must be made in relation to all state and local government elections.
A “nil disclosure” must also be submitted even if no electoral expenditure is incurred within the annual period.
Which political participants must disclose?
Annual electoral expenditure disclosure requirements apply to:
- political parties
- elected members
- candidates
- groups of candidates
- associated entities
- third-party campaigners.
Political donors are not required to make an annual electoral expenditure disclosure.
What must be disclosed?
Political participants must disclose all electoral expenditure incurred within the annual period. The electoral expenditure required to be disclosed will differ for different political participant types. Details are provided on the relevant political participant page and on the relevant disclosure form.
For the purposes of annual disclosure, electoral expenditure is taken to be incurred when the duty to pay for the goods or services arises. Disclosure obligations cannot be avoided by delaying payment for goods that have been received or services that have been provided.
If you do not incur any electoral expenditure during the annual expenditure period you are required to make ‘nil’ disclosure.
What are the key dates?
The annual electoral expenditure disclosure period:
- starts on 1 July
- ends on 30 June.
All electoral expenditure incurred must be disclosed within 12 weeks after the end of the annual period, and is:
- due by 22 September.
How do I make a disclosure?
Disclose online using Funding and disclosure online:
Log in to Funding and disclosure online using your username and password, or request access (if you don’t already have access)
- For steps on how to submit a disclosure, you can use the instructions on how to create and submit a disclosure, or the instructions on how to submit a ‘Nil’ disclosure.
Alternatively, download, complete and sign the applicable disclosure form on the website and submit it by email. There is a different form for each type of political participant required to disclose. Disclosure forms are available on the website from the start of the lodgement period, i.e. from 1 July.
The information to include in the disclosure form must relate to electoral expenditure incurred during the annual period.
Political participants are required to disclose all electoral expenditure incurred by or on their behalf.
The following vouching must be provided with annual disclosures of electoral expenditure:
- copies of the invoices or receipts for electoral expenditure disclosed
- copies of the advertising or printed electoral material to which the electoral expenditure relates (except for online advertising material costing less than $20)
- text or copy of electronic advertising
- where an endorsed Legislative Assembly candidate of a registered party has been invoiced for electoral expenditure incurred by the party:
- copies of the relevant invoices issued by the party to the candidate
- copies of the accounts or receipts issued to the party in respect of the expenditure incurred by the party for the benefit of the candidate.
- (in the case of expenditure incurred by the party for the benefit of two or more candidates) evidence of the proportion of the expenditure allocated by the party to the candidate.
A ’nil’ disclosure form must be submitted if no electoral expenditure is incurred within the annual period.