Disclosing political donations and electoral expenditure

Parties, groups, candidates and other electoral participants at the NSW Local Government elections are responsible for understanding and complying with the rules for disclosing political donations and electoral expenditure set out in the Electoral Funding Act and the Electoral Funding Regulation.

The rules set out in in the section Political donations in relation to determining the person responsible for the management and disclosure of political donations and electoral expenditure apply to disclosing political donations and electoral expenditure. For further information go to elections.nsw.gov.au/funding-and-disclosure/disclosures or email us at fdc@elections.nsw.gov.au.

What is disclosure?

A disclosure is the reporting of information to the NSW Electoral Commission related to:

• political donations received and made, and electoral expenditure incurred by parties, elected members, groups, candidates and associated entities
• electoral expenditure incurred during a capped expenditure period and political donations received by third-party campaigners to pay for that electoral expenditure and
• reportable political donations made by major political donors.

Disclosures are made in a declaration that is like a statutory declaration: the person making the disclosure must declare that all that is required to be disclosed has been disclosed.

It is an offence to fail to submit a disclosure by the deadline or make a false declaration. It is also an offence to make an incomplete disclosure without a reasonable excuse.

Disclosures made to the NSW Electoral Commission are published at elections.nsw.gov.au/funding-and-disclosure/disclosures/view-disclosures including the names and addresses of those who make reportable political donations.

If a political donor is a silent elector and has made a reportable political donation they should contact us to ensure their address is not published on the website.

What are the disclosure requirements of the NSW Local Government elections?

The following types of disclosures apply in relation to the NSW Local Government elections:

• half-yearly disclosures of political donations
• annual disclosures of electoral expenditure and
• annual disclosures of reportable political donations (donors only).

Half-yearly disclosures of political donations

Political donations must be disclosed every six months. The half-yearly periods are: 1 July to 31 December and 1 January to 30 June. The following rules apply:

• Parties, elected members, candidates, groups and associated entities must disclose all political donations made and received every six months.
• Third-party campaigners must disclose all political donations received for the purpose of incurring electoral expenditure during the capped expenditure period for the election.
• Disclosure obligations commence from the time you become a candidate, group or third-party campaigner.
• Disclosures must be made within six weeks of the end of each half-yearly period: 11 February and 11 August.
• Even if you have not made or received any political donations during the half-yearly period you must submit a disclosure form.
• Copies of the receipts/acknowledgements issued to donors who made a reportable political donation must be submitted with the disclosure.
• Donors are not required to make half-yearly disclosures.

Annual disclosures of electoral expenditure

Electoral expenditure incurred must be disclosed on an annual basis following the end of each financial year. The annual period starts 1 July and ends 30 June. The following rules apply:

• Parties, elected members, candidates, groups and associated entities must disclose all electoral expenditure incurred annually.
• Third-party campaigners must disclose annually all electoral expenditure incurred during the capped expenditure period for an election.
• Electoral expenditure incurred must be disclosed within 12 weeks after the end of the annual period: by 22 September.
• Even if you have not incurred any electoral expenditure during the annual period you must submit a disclosure form.
• Copies of either the accounts or receipts (or a mixture of both) issued in respect of the expenditure must be submitted with the disclosure.
• Copies of any advertising material to which expenditure relates, except online advertising material if the cost of the transaction for the advertising material did not exceed $20, must be submitted with the disclosure.
• Donors are not required to make annual disclosures of electoral expenditure.

Annual disclosures of reportable political donations made by donors

A person or entity (other than a party, elected member, group or candidate) that makes a reportable political donation during an annual period must make a disclosure of all reportable political donations made in the annual period.

The annual period starts 1 July and ends 30 June each year. Annual disclosures of reportable political donations made by major political donors are due within four weeks of the end of the financial year, which is 28 July.

If you receive a reportable political donation you must issue the donor with a receipt/acknowledgement that includes a statement advising the donor of their disclosure obligation. This will assist donors in making their disclosures on time.

How to make disclosures

Disclosures can be made using Funding and Disclosure Online following the instructions on entering data and completing a disclosure form. Disclosure information can be entered at any time from the start of the disclosure period until the disclosure lodgement deadline.

If you are unable to access Funding and Disclosure Online, disclosure forms are available by contacting 1300 022 011 or fdc@elections.nsw.gov.au 

Disclosures must be completed and signed by the person responsible. Information about determining who is responsible for the management and disclosure of political donations and electoral expenditure can be found in the section Political donations.

Relevant supporting documentation must be provided with disclosures including receipt and acknowledgement books, copies of accounts or receipts for electoral expenditure and copies of advertising and any other electoral material.

Parties must also provide their financial records and bank statements with the disclosure for the half-yearly period ending 30 June.

Disclosures must be submitted by the relevant due date. Penalties apply (including fines and prosecution) for failing to make disclosures on time. If you are unable to submit a disclosure on time you may request an extension before the due date. The NSW Electoral Commission can only approve an extension if there are sufficient reasons to justify the extension.

Can I amend a disclosure after it is submitted?

Yes. To amend a disclosure you previously submitted to the NSW Electoral Commission use Funding and Disclosure Online following the instructions on amending a previously submitted disclosure form.

If you are unable to access Funding and Disclosure Online, an amendment form is available by contacting 1300 022 011 or fdc@elections.nsw.gov.au.

Publication and auditing of disclosures

Each disclosure is published on the NSW Electoral Commission website.

The NSW Electoral Commission undertakes compliance audits of the disclosures to ensure they comply with the requirements of the Electoral Funding Act. As part of a compliance audit, the person responsible for making a disclosure must assist the NSW Electoral Commission as required.

Disclosures are retained for six years and are made available for inspection to the public.