Financial disclosure returns

Financial disclosure occurs annually on the first working day in February each year. In addition, each federal election and referendum has specific financial disclosure obligations, with returns published after the completion of the electoral event.

Further transparency register information

Entities who meet certain criteria regarding financial disclosure obligations must be registered. That register of entities is published here along with information regarding election funding claims and enforceable undertakings.

Obligations for each entity

The table below outlines what disclosure obligations each different entity has.

	Register of entities	Annual returns (requirement)	Election returns (requirement)	Referendum returns (requirement)	Enforceable undertakings (if applicable)	Election funding claims (if applicable)
Political parties	Yes	Yes			Yes	Yes
Significant third parties	Yes	Yes			Yes
Associated entities	Yes	Yes			Yes
Members of the House of Representatives		Yes			Yes
Senators		Yes			Yes
Third parties	Yes	Yes			Yes
Annual donors		Yes			Yes
Candidates			Yes		Yes	Yes
Senate groups			Yes		Yes	Yes
Election donors			Yes		Yes
Referendum entities				Yes	Yes
Referendum donors				Yes	Yes