A referendum entity is a person or organisation that incurs referendum expenditure over the referendum disclosure threshold during the referendum expenditure period.

• Referendum entities

A referendum donor is a person or entity that makes one or more donations totalling more than the disclosure threshold to a referendum entity during the referendum expenditure period and the donor intends the gift or gifts to be used for the dominant purpose of incurring referendum expenditure or creating or communicating referendum matter.

• Referendum donors

Referendum returns can be lodged through the eReturns portal.

To use eReturns you need a username and password.

Go to Lodge a referendum return for more information.

Referendum returns are published on the Transparency Register 24 weeks after voting day for the referendum.

Referendum entities are prohibited from receiving foreign donations of at least $100 during a referendum expenditure period, if:

• the referendum entity knows the donor is a foreign donor; and
• the referendum entity knows that the foreign donor intends the gift to be used to incur referendum expenditure, or for the dominant purpose of creating or communicating referendum matter; or
• the gift is accepted with the intent of using it to incur referendum expenditure, or for the dominant purpose of creating or communicating referendum matter; and
• acceptable action is not taken in relation to the gift within the specified timeframe.

Find out more about the definition of a foreign donor and restrictions on foreign donations:

• Factsheet: Foreign donations - referendum

Restrictions apply to foreign campaigners that incur referendum expenditure or conduct fundraising for referendum expenditure.

A foreign campaigner means a person or entity that is:

• a body politic of a foreign country, or part of such a body politic;
• a body politic of a part of a foreign country, or part of such a body politic;
• a foreign public enterprise;
• an entity (whether or not incorporated) that does not meet any of the following conditions:
  • the entity is incorporated in Australia;
  • the entity's head office is in Australia;
  • the principal place of activity of the entity is, or is in, Australia;
• an individual who is neither an elector, nor an Australian citizen, nor an Australian resident, nor a New Zealand citizen who holds a Subclass 444 (Special Category) visa.

A foreign campaigner is limited from directly incurring referendum expenditure or fundraising for the purpose of incurring referendum expenditure of $1,000 or more in a financial year.

The Referendum Act imposes civil penalties, and in some cases criminal penalties, if a referendum entity or donor contravenes the requirements of the Referendum Act.

• Penalties - referendum disclosure

Part VIIIA of the Referendum Act deals with the referendum disclosure scheme requirements for referendum entities and donors.