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Appendix C—Commonwealth disclosure requirements

Table C.1       Commonwealth donations disclosure requirements

Individual/Group

Disclosure threshold

What must be disclosed

Annual reporting

Political parties

$10 000 (CPI indexed)

($11 500 for 2010-2011 financial year)

Total receipts, payments and debts

Details of receipts above the threshold (name and address of person or organisation)

Details of debts above the threshold

Further information:

Particular details must be disclosed in relation to receipts above the threshold from trusts, foundations and unincorporated associations

Particular details must be disclosed in relation to loans (terms and conditions of the loan), and loans from non-financial institutions

Associated entities

$10 000 (CPI indexed)

($11 500 for 2010-2011)

Total receipts, payments and debts

Details of receipts and debts above the threshold (name, address)

Further information:

Particular details must be disclosed in relation to receipts above the threshold from trusts, foundations and unincorporated associations

Particular details must be disclosed in relation to loans from both financial and non-financial institutions

Donors to political parties or associated entities

$10 000 (CPI indexed)

($11 500 for 2010-2011)

Donations made to political parties or associated entities that individually, or when added together, are greater than the disclosure threshold

Gifts received above the threshold that were used to make donations to a political party or associated entity

Third parties incurring political expenditure

$10 000 (CPI indexed)

($11 500 for 2010-2011)

Political expenditure incurred in the legislatively defined categories in section 314AEB

Gifts received above the disclosure  threshold that were used to incur political expenditure


 

Individual/Group

Disclosure threshold

What must be disclosed

Annual reporting

Candidates

$10 000 (CPI indexed)

($11 500 for 2010-2011)

 

Donations received and expenditure incurred

 

Senate groups

$10 000 (CPI indexed)

($11 500 for 2010-2011)

 

Donations received and expenditure incurred

Members of a Senate group must also submit a candidate return

Donors to candidates and Senate groups (election donors)

$10 000 (CPI indexed)

($11 500 for 2010-2011)

 

Donations made to candidates and/or Senate groups

Gifts received to make donations to a candidate or a Senate group

Source        Australian Electoral Commission website <http://www.aec.gov.au/Parties_and_Representatives/index.htm>

 

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