Fact sheet: Donation disclosure notices - Recipient

Updated: 9 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 the recipient. 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 made for the purposes of incurring electoral expenditure or creating or communicating electoral matter.

Who is a recipient and who must lodge a DDN?

A recipient is a person, entity or organisation who receives donations for a federal purpose. The responsible person for the following recipients is required to lodge a DDN:

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

What are my obligations as a recipient?

A DDN must be lodged with the AEC if either or both of the following apply:

  • the amount or value of a relevant donation is more than the disclosure threshold
  • the total amount or value of all relevant donations received by the recipient from the same donor in the calendar year is higher than the disclosure threshold.

This means the recipients must monitor total donations received from donors during a calendar year against the disclosure threshold.

Recipients must also monitor total donations against the relevant gift caps.

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

  • donor details
  • recipient details
  • the date the gift was received
  • amount/value of 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 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.

How are DDNs lodged?

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

Can changes be made to a DDN once lodged?

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

Timeframes for lodgement of DDNs

The timing for a recipient to lodge a DDN depends on when the donation was received.

If a DDN is required in relation to a gift, the following timeframes apply:

Period in the cycle when the gift is received Disclosure notice timeframe
During the expedited notice period (7 days before and after polling day) Within 24 hours
During an election period (writ issue to polling day UNLESS in the expedited period) Within 7 days
Close to the start of the election period (donation received prior to issue of writ but DDN not yet lodged) 13 days before polling day or 21st day of the calendar month following the month in which the gift was received, whichever is earliest
Any other time By the 21st day of the next calendar month

If the recipient is a registered charity when the donation is received

Period in the cycle when the gift is received Disclosure notice timeframe
After the start of an election period and before the Thursday prior to polling day The Thursday prior to polling day or the 21st day of the calendar month that follows the calendar month the gift was received, whichever is earlier.
At any other time By the 21st day of the next calendar month

 

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.