How does the Electoral Act define financial disclosure entities?  Definition of financial disclosure entities explain the different entities that have disclosure obligations and importantly the differences between some of them.

The Electoral Act provides for three types of entities to be registered by the AEC: political parties, significant third parties and associated entities. Which entities need to be registered? explains registration requirements and provides links to the registration pages for each of these entities.

The disclosure scheme requires some entities to lodge annual or election returns with the AEC. Other entities are only required to lodge returns if they meet certain conditions. Financial Disclosure has a handy table showing which entities lodge annual or election returns with the AEC.

This depends on what type of entity you are and that will guide you to what type of return you are required to lodge.  For example, if you are an annual donor, you can go to Annual donors where you will find all the information you need, including ‘What is required to be disclosed?’. Detailed information is in the Financial Disclosure Guide for Annual Donors. You can also go to Annual returns where you will find links to each entity that lodges an annual return or Election returns where you will find links to each entity that lodges an election return.

eReturns is a portal you can log into and use to lodge annual returns and election returns. Lodge a financial disclosure return has guidance for new users, tips for getting started and a link to the eReturns portal.

Three great options are:

1. FAQs: Financial disclosure for explanation of financial terminology used in the returns.
2. Disclosure overview of key topics where you will find detailed guidance for key topics associated with financial disclosures.
3. The disclosure team are here to support you to lodge your return accurately and on time. Email on fad@aec.gov.au or phone 02 6271 4552.