Fact sheet: Donation disclosure notice - Donor

Updated: 18 February 2026

Funding and disclosure reform, Funding and disclosure Reform user groups Disclosure changes, Donation caps, Disclosure threshold, Electoral Reform Act 2025, Expedited disclosure, Annual returns, Election returns, FAD reform

What is a donation disclosure notice?

A donation disclosure notice (DDN) is a formal notice to the AEC by a donor.

A DDN provides details of donations above the disclosure threshold which are for a federal purpose, or certain other gifts, required to be disclosed under the Commonwealth Electoral Act 1918 (Electoral Act).

From 1 July 2026, the disclosure threshold is for amounts above $5,000. This amount of $5,000 is indexed on 1 January after a general election.

A donation has the same meaning as a gift under section 287AAB of the Electoral Act when the reforms commence on 1 July 2026. It may be a gift in kind, financial donation, or other benefit. It is a gift for a federal purpose when it is used, or intended to be used, for the purposes of incurring electoral expenditure or creating or communicating electoral matter

Who is a donor and who must lodge a DDN?

A donor is any person, entity or organisation that donates for a federal purpose to any of the following:

  • members of the House of Representatives
  • Senators
  • registered political parties
  • candidates
  • significant third parties
  • associated entities
  • nominated entities
  • third parties.

When a person, entity or organisation donates more than the disclosure threshold in a calendar year a DDN must be lodged by the donor and the recipient.

When is a DDN required?

A DDN must be lodged when either or both of the following apply:

  • the amount or value of the donation is more than the disclosure threshold
  • the total amount or value of all donations made to the recipient by the donor in the calendar year is higher than the disclosure threshold.

Who is responsible for submitting the DDN?

The person, agent or entity that made the donation (the donor) lodges the DDN. Recipients have their own obligation to lodge a DDN. Please see: Fact sheet – Donor Disclosure Notices – Recipient.

A donor is responsible for monitoring their donations against the annual disclosure threshold and relevant gift caps.

How are DDNs lodged?

DDNs must be lodged online or using the approved form within specified timeframes.

What information must be included in a donor’s DDN?

  • donor details
  • recipient details
  • the date the gift was made
  • amount/value of the donation
  • total amount of donations in the calendar year to the same person or entity, applicable once the disclosure threshold is met
  • if made only for the purposes of a Senate-only or by-election, during the election period, the details of the Division, the State or Territory to which the election relates
  • details of any prior donations used to fund the donation if applicable.

Timeframes for lodgement of DDNs

The timeframe for lodging DDNs begins once a gift for a federal purpose exceeds the threshold within a calendar year.

Recipient Gift is given during the expedited notice period or the election period in relation to:
During elections During by-elections Any other time
Member of the House of Representatives, Senator, candidate 7 days 7 days 21st day of the next calendar month
Registered political party 7 days 7 days - if the candidate is endorsed by the party 21st day of the next calendar month
State branch of a registered political party 7 days 7 days - if the branch has/will incur electoral expenditure in relation to the by-election 21st day of the next calendar month
Significant third party, third party (not registered as a charity) 7 days 7 days - if the recipient has/will incur electoral expenditure in relation to the by-election 21st day of the next calendar month
Significant third party, third party (registered as a charity) 21st day of next calendar month 21st day of next calendar month 21st day of the next calendar month

These timeframes depend on:

  • when the gift is given in an election cycle
  • the recipient type, and
  • if the recipient is a registered charity.

Can changes be made to a DDN once lodged?

Yes, amendments can be made. If a donor finds an error or omission, they can submit an amendment request using the approved amendment form.

Foreign donors

The Electoral Act restricts receiving and using donations from a foreign donor in certain circumstances. Donors and recipients must be aware of these restrictions to remain compliant.

Contact us

fadreform@aec.gov.au

Disclaimer: The information on this page is intended to provide general guidance only. It does not constitute legal, financial, or other professional advice. Persons and entities should seek their own professional advice to find out how the Commonwealth Electoral Act 1918 applies to their particular circumstances. The Australian Electoral Commission (AEC) has made every reasonable effort to provide current and accurate information, but it does not make any guarantees regarding the accuracy, currency, or completeness of that information. Parties who wish to re-publish or otherwise use the information on this page must check this information for currency and accuracy prior to publication.