What is a disclosure? 

Disclosing political donations and electoral expenditure

In New South Wales, political participants are required by law to disclose their political donations and electoral expenditure to the NSW Electoral Commission. These disclosures raise public awareness about political donations and promote transparency in elections.

Different kinds of disclosures are required by different political participants, and it’s important to know the rules that apply:

• Candidates, groups of candidates, elected members, political parties, third-party campaigners, and associated entities must disclose political donations every six months and electoral expenditure annually. Participants must still submit disclosures even if no political donations are made or received, or no electoral expenditure is incurred, in the period.

• In the lead up to a state general election, to enhance transparency further, these same political participants must disclose reportable political donations within 21 days.

• Political donors that make reportable political donations must disclose these annually.

A person may be required to submit more than one disclosure for the same period. For example, a lead candidate of a group of candidates may need to submit two disclosures: one as an individual candidate, and one as the lead candidate on behalf of the group. A candidate who is elected may also need to submit a disclosure as an elected member.

Disclosures must be submitted by the due date by the person who is responsible under NSW electoral funding law to submit the disclosure.

Supporting documents – such as receipts – may also need to be submitted. So it’s important for all participants in NSW elections to keep complete and accurate financial records.

Disclosure forms and supporting documents are completed and submitted using Funding and Disclosure Online, the Electoral Commission’s online portal for political participants.

Disclosures are published on our website, and may be subject to a compliance audit.

It’s a criminal offence for the person responsible to fail to submit disclosures by the due date and to provide false or misleading information in a disclosure. Penalties can apply.

Visit elections dot nsw dot gov dot au to learn more about disclosing political donations and electoral expenditure in New South Wales.