Fact sheet: Gifts

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 gift?

A gift is defined as any transfer of property, or the provision of service, from a person or entity to another without consideration (monetary or otherwise) or with inadequate consideration.

From 1 July 2026, section 287AAB of the Commonwealth Electoral Act 1918 (Electoral Act) details what is considered a gift for the purposes of the Electoral Act.

A gift may, for example, include:

• a donation
• uncharged interest on a loan
• a contribution/entry fee or other payment to attend a fundraising venture/function
• a transfer of property made for a federal purpose by a core member of a registered political party’s expenditure group (who is a candidate, member of the House of Representatives or a Senator) to another core member of the expenditure group
• subscriptions, levies, and payments deposited to a federal account of a significant third party, associated entity or third party
• goods or services received for which
  • no payment is made (in cash or in kind) for example, the use of a premises, equipment and facilities at no cost or
  • the payment made is less than the full value of the goods or service, for example discounted professional services fees.

What is not a gift?

From 1 July 2026, section 287AAB(3) sets out what is not a gift for the purposes of the Electoral Act. For example, a gift does not include:

• a grant of financial assistance made by the Commonwealth
• a bequest
• electoral expenditure incurred by a person or entity for the benefit of another person or entity or
• a gift to a person or entity for a State or Territory electoral purpose that is not paid into a federal account.

Individuals and entities should seek their own professional advice as to how the Electoral Act applies to their particular circumstances in making and/or receiving gifts.

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.