Half-yearly donation disclosure

What is a half-yearly donation disclosure?  

All political donations (except those disclosed in a pre-election period disclosure) must be disclosed every six months in a half-yearly donation disclosure.

Half-yearly donation disclosures are published on the NSW Electoral Commission website.

Which political participants must disclose?

Half-yearly donation disclosure requirements apply to:

• political parties

• elected members

• candidates

• groups of candidates

• associated entities

• third-party campaigners.

Political donors are not required to make a half-yearly donation disclosure.

What must be disclosed? 

Political participants must disclose all political donations made and received every six months (except those disclosed in a pre-election disclosure).

If you do not make or receive any reportable political donations in the half-yearly donations period, you are required to make a ‘nil’ disclosure.

What are the key dates?

The two half-yearly disclosure periods are:

• first half-yearly donations disclosure period: 1 July to 31 December

• second half-yearly donations disclosure period: 1 January to 30 June.

Disclosures must be made during the disclosure lodgement period for each half-yearly period.

The disclosure lodgement periods for the 2023-24 financial year are as follows:

How do I make a disclosure?

Disclose online using Funding and disclosure online:

1. Log in to Funding and disclosure online using your username and password, or request access (if you don’t already have access)

2. 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 who is required to disclose. Disclosure forms are available on the website from the start of the lodgement period, i.e. from 1 January or 1 July.

You must disclose political donations made and received during the half-yearly period except political donations that were disclosed in a pre-election period disclosure form.

Information about political donations that must be disclosed:

• detailed information about all reportable political donations made and received

• summary information about small donations made and received

• net or gross proceeds of fundraising ventures or functions

• reportable loans received.

You must provide the following supporting documents with your half-yearly disclosure form:

• the receipt and acknowledgement book containing the triplicate forms of each receipt and acknowledgement issued for reportable political donations received during the six-month period, and the original, duplicate and triplicate of each unused receipt and acknowledgement, or

• the electronic copy of receipts and acknowledgements issued for reportable political donation received during the six-month period.

When you are submitting a disclosure form for the half-yearly period ending 30 June you must also provide the following additional supporting documents, if you are an elected member, candidate or group, and you are responsible for making your disclosures:

• a copy of the bank statements for the campaign account in paper or electronic form that cover the full financial year, or the period in which the campaign account is open during the financial year.

If you are submitting a disclosure form on behalf of a political party for the half-yearly period ending 30 June, you must also provide copies of the party’s financial or accounting records, including the general ledger and subsidiary ledgers, chart of accounts, trial balance and bank statements from the party’s accounts for the full financial year.

A nil disclosure form must be submitted if there are no political donations to disclose for the half-yearly period.