Political Parties

Registered political parties have obligations under the Election Funding and Disclosures Act 1981 (the Act).

The Funding and Disclosure Guide for Parties and Party Agents  is now available. The guide provides parties and party agents with information about their obligations under the Act and practical information about how to complete and lodge a declaration form.

All political parties now have six monthly disclosure obligations with the Election Funding Authority. Party agents must lodge a declaration with the EFA every six months disclosing the political donations received and electoral expenditure incurred by the party during the six month period ending either 30 June or 31 December.

Declarations for the period ending 30 June must be lodged by 25 August. Declarations for the period ending 31 December must be lodged by 25 February.

Party agents must lodge a ‘nil’ declaration if the party has received no political donations or incurred no electoral expenditure during the disclosure period. 

Download a declaration form

Appointment and registration of party agents

Each political party is required to appoint and register a party agent. Party agents are responsible for:

  • managing political donations and electoral expenditure on behalf of a political party,
  • keeping proper records of a party’s political donations and electoral expenditure, and
  • lodging declarations of political donations and electoral expenditure on behalf of a political party.

If, at any time a party does not have a party agent the registered officer of the party is deemed to be the party agent.

All party agents must:

  • be on the NSW electoral roll,
  • have not been convicted of an indictable offence, an offence under the Election Funding Act, an offence involving dishonesty or an electoral offence, and
  • have successfully completed the training provided by the EFA.

The EFA has provided an online training program for prospective agents. The program is now available. All current party agents must successfully complete the training program in order to remain eligible to be a party agent. Complete the online training today.

To appoint a new party agent, the registered officer of the party is to complete a Notice of Appointment of a Party Agent and lodge it with the EFA. The EFA will register the agent if all relevant criteria are met.


Political donations

A political donation is a gift (monetary or otherwise) made to or for the benefit of a candidate or group. Political donations include:

  • monetary donations,
  • the purchase of tickets and other items for a fund raising event,
  • the giving of a gift or the provision of a service at no charge (or at a discounted charge) also known as a gift ‘in kind’, and
  • annual subscriptions or membership payments to political parties.

Political donations of $1,000 or more are known as reportable political donations. Reportable political donations also include cases where a person makes more than one political donation to a party in the same financial year and the donations in aggregate are $1,000 or more.

Party agents must keep a record of the details of all reportable political donations including:

  • the name of the party to or for whose benefit the donation was made,
  • the name of the donor,
  • the residential address of the donor or, if the donor is not a person, the official address of the donor,
  • the ABN of the donor if the donor is not a person,
  • the date the donation was made,
  • the amount of the donation.

In the case of donations that are not reportable party agents are required to record the total amount of non-reportable donations received and the total value of the non-reportable donations.

  • reportable political donations can only be accepted from entities with an ABN or from individuals,
  • parties cannot accept reportable political donations from unknown persons or entities,
  • parties cannot accept indirect campaign contributions valued at $1,000 or more (e.g. office accommodation, vehicles, phones, discounted or free services),
  • parties cannot receive loans unless the details of the loan are recorded and disclosed, and
  • volunteer labour is not an in-kind gift or indirect campaign contribution.

Political donations received by a political party can only be used to incur expenditure in relation to the objects and activities of the party including the administration of the party and community activities.

Political donations to a political party cannot be used for the personal use of an individual acting in a private capacity. 

Issuing receipts for political donations

When a reportable political donation is made to a political party (i.e. donations of $1,000 or more) the party must:

  • obtain the details of the donation,
  • write out a receipt (or acknowledgement slip for gifts and services provided in kind) for reportable political donations and issue the receipt to the donor, and
  • deposit the donation into the party’s bank account.

Each receipt and acknowledgement slip must contain a statement to advise the donor of their obligation to disclose political donations to the EFA.

The EFA provides receipt books to candidates, groups and their official agents. Contact us to request receipt books and we will send some to you. There are 50 receipts per receipt book. 

Electoral expenditure

Electoral expenditure is any expenditure for or in connection with promoting or opposing, directly or indirectly, a party or the election of a candidate or a group of candidates or for the purpose of influencing, directly or indirectly, the voting at an election.

This includes, but is not limited to, expenditure for:

  • advertisements in radio, television, the Internet, cinemas, newspapers, billboards, posters, how-to-votes and any other printed election material;
  • the distribution of electoral material;
  • raising funds for an election;
  • stationery, telephone, postage, electronic transmissions;
  • employment of staff for election campaigns;
  • election campaign research.

Party agents must keep proper records of electoral expenditure including receipts or invoices for expenditure items and samples of all advertising and printed material. 

Am I allowed to accept ‘in-kind’ contributions or indirect campaign contributions?

Parties, elected members, candidates and groups are not allowed to receive the following indirect campaign contributions if the value of the contribution exceeds $1,000:

  • the provision of office accommodation, vehicles, computers or other equipment,
  • the full or part payment by a person of electoral expenditure incurred or to be incurred by a party, elected member, candidate or group,
  • a person waiving all or part of a payment that is to be paid by a party, elected member, candidate or group to the person.

All other in-kind gifts of any value may be accepted by parties, elected members, candidates and groups.

An acknowledgement slip must be issued to the donor when they make an in-kind gift valued at more than $1,000. The acknowledgement must show the value of the gift, a description of the gift, the date of the gift, the name, address and ABN (if applicable) of the donor. Contact us to request free acknowledgement books.

In kind gifts and indirect campaign contributions must be disclosed as political donations by the party, elected member, candidate or group who received the gift.

Volunteer labour is not an in-kind gift or indirect campaign contribution.

Disclosing political donations and electoral expenditure

Party agents are required to lodge a Declaration of Political Donations Received and Electoral Expenditure Incurred by the party every six months for the periods ending 30 June and 31 December.

Declarations for the period ending 30 June must be lodged by 25 August. Declarations for the period ending 31 December must be lodged by 25 February.

Auditing declarations

Declarations must be audited by a registered company auditor before being lodged with the Authority.