Electoral Act 1985

In this Part, unless the contrary intention appears—

in the case of a party—expenditure for the administration, operation or management of the activities of the party; and

in the case of a party—expenditure on communication with members of the party on administrative, operational or management matters; and

expenditure for conferences, seminars, meetings or similar functions at which the policies of the party or non party member are discussed or formulated; and

expenditure in respect of complying with this Act and the audit of the financial accounts, claims or returns of the party or non party member under this or any other Act (including an Act of the Commonwealth); and

expenditure on the remuneration of staff engaged in the matters referred to in paragraphs (a) to (d) for the party or non party member to the extent that that expenditure relates to the time that the staff are engaged in those matters; and

expenditure on the training of staff and volunteers of the party or non party member in relation to any of the matters referred to in paragraphs (a) to (d); and

expenditure on equipment or vehicles used by staff whilst engaged in the matters referred to in paragraphs (a) to (d) for the party or non party member to the extent that that expenditure relates to use of the equipment or vehicles by the staff whilst engaged in those matters; and

expenditure on office accommodation for the staff and equipment referred to in paragraphs (e) and (g); and

expenditure on interest payments on loans; and

any other expenditure, or class of expenditure, of a prescribed kind or determined by the Electoral Commissioner to be administrative expenditure, but does not include—

political expenditure; or

expenditure of an electorate allowance or another allowance, expense or benefit (as determined by the Remuneration Tribunal) under section 4(1)(c) of the Parliamentary

expenditure of an allowance or benefit of a kind contemplated under section 6A(1) of the Parliamentary

in the case of a party—expenditure that is incurred substantially in respect of operations or activities relating to the election of members of the party to a Parliament other than the Parliament of

expenditure relating to local government elections; or

any other expenditure, or class of expenditure, of a prescribed kind or determined by the Electoral Commissioner not to be administrative expenditure;

an entity that is controlled by 1 or more registered political parties;

an entity that operates wholly, or to a significant extent, for the benefit of 1 or more registered political parties; or

an entity that is a financial member of a registered political party; or

an entity on whose behalf another person is a financial member of a registered political party; or

an entity that has voting rights in a registered political party; or

an entity on whose behalf another person has voting rights in a registered political party, but does not include a registered industrial organisation or an entity wholly comprised of registered industrial organisations;

An associated entity is also a third party under this Part (see the definition of third party) if it—

A registered industrial organisation or an entity wholly comprised of registered industrial organisations is a third party under this Part if it—

has the qualifications or experience prescribed for the purposes of this definition; and

is not, and has not been within the period of 10 years immediately before acting as an auditor for the purposes of this Part, a member of a registered political party;

in the case of a general election—the period commencing at the start of the financial year in which polling day for the election is to occur and ending 30 days after that polling day; or

in the case of any other election—the period commencing on the day on which the vacancy giving rise to the election is announced in the

any article of a kind commonly known as a credit card; or

any similar article intended for use in obtaining cash, goods or services on credit, and includes any article of a kind that persons carrying on business commonly issue to their customers or prospective customers for use in obtaining goods or services from those persons on credit;

an entitled registered political party; or

an entitled candidate; or

an entitled group; or

a third party;

in the case of a general election—the period commencing on 1 January in the year in which the election is to be held and ending 30 days after polling day for that election; or

in the case of any other election—the period commencing on the day on which the vacancy giving rise to the election is announced in the

the allotment of shares in a company; and

the creation of a trust in property; and

the grant or creation of any lease, mortgage, charge, easement, licence, power, partnership or interest in property; and

the release, discharge, surrender, forfeiture or abandonment, at law or in equity, of any debt, contract or chose in action, or of any interest in property; and

the exercise by a person of a general power of appointment of property in favour of any other person; and

any transaction entered into by any person with intent thereby to diminish, directly or indirectly, the value of the person's own property and to increase the value of the property of any other person;

the provision of a service for no consideration or for inadequate consideration, other than—

the provision of labour for no consideration or for inadequate consideration; or

the provision of professional services for no consideration or for inadequate consideration; and

a fee, subscription or other amount paid to a registered political party for membership or affiliation with the party (whether compulsory or otherwise); and

a disposition of property made by a registered political party, a branch of a registered political party or an associated entity; and

the payment of an amount in respect of a guarantee; and

a payment for the purposes of a fundraising function; and

a disposition of a prescribed kind or in prescribed circumstances, but does not include—

a subscription for membership of a registered political party of $250 (2026 indexed) or less per year; or

a levy paid to a registered political party by a person in respect of the person's membership of the party; or

a payment under Division 4 or Division 5;

an electorate allowance or another allowance, expense or benefit (as determined by the Remuneration Tribunal) under section 4(1)(c) of the Parliamentary

an allowance or benefit of a kind contemplated under section 6A(1) of the Parliamentary

a disposition of property made by a registered political party to a nominated entity of the registered political party; or

the provision of broadcasting services for no consideration by a person engaged in a broadcasting service (within the meaning of the

a disposition of a prescribed kind or in prescribed circumstances;

an incorporated or unincorporated body; or

the trustee of a trust;

if the entity is a company—the secretary of the company; or

if the entity is the trustee of a trust—the trustee; or

in other cases—the person responsible for maintaining the financial records of the entity;

an

a body prescribed by the regulations for the purposes of this paragraph;

who pays an annual subscription to the party; or

who is defined by the party's constitution, or treated by the party, as a financial member;

A

the related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods, services and other things;

an advance of money;

a provision of credit or any other form of financial accommodation;

a payment of an amount for, on account of, on behalf of or at the request of, a person, if there is an express or implied obligation to repay the amount;

a transaction (whatever its terms or form) which in substance effects a loan of money, but does not include—

a loan provided by a financial institution; or

a loan made by a registered political party to a nominated entity of the registered political party;

for the purposes of the public expression of views on a political party, a candidate in an election or a member of the House of Assembly or the Legislative Council by any means; or

for the purposes of the public expression of views on an issue in an election by any means; or

for the purposes of the production of any political material (not being material referred to in paragraph (a) or (b)) that is required under section 112,

for the purposes of the carrying out of an opinion poll, or other research, relating to an election or the voting intentions of electors; or

for any other prescribed purpose, and includes expenditure of a prescribed kind, but does not include—

expenditure that is a GST payment; or

expenditure of an electorate allowance or another allowance, expense or benefit (as determined by the Remuneration Tribunal) under section 4(1)(c) of the Parliamentary

administrative expenditure or policy development expenditure; or

expenditure of an allowance or benefit of a kind contemplated under section 6A(1) of the Parliamentary

expenditure by a third party on employees, other than an employee of a prescribed kind; or

expenditure of a prescribed kind;

a registered political party;

an associated entity;

a third party;

a member of the House of Assembly or Legislative Council; or

the

a registered political party, group or candidate; or

a person engaged in a broadcasting service (within the meaning of the

the publisher of a journal (including a journal published in electronic form on the Internet), who—

incurs or intends to incur more than $10 000 in political expenditure during the designated period in relation to an election; or

incurred more than $10 000 in political expenditure during the designated period in relation to the last preceding general election.

For the purposes of this Part, if the disclosure period for a return required to be furnished under this Part by a candidate or group has not commenced, a requirement in this Part that a return be furnished at a prescribed time during a designated period is not to be taken to require the furnishing of a return by the candidate or group at that prescribed time.

For the purposes of this Part, the amount or value of a donation consisting of, or including, a disposition of property other than money will, if the regulations so provide, be determined in accordance with principles set out or referred to in the regulations.

For the purposes of this Part—

a body corporate and any other body corporate that is related to the first‑mentioned body corporate is to be taken to be the same person; and

the question whether a body corporate is related to another body corporate will be determined in the same manner as the question whether a corporation is related to another corporation is determined under the Corporations

For the purposes of this Part, a reference to person includes a reference to an unincorporated association.

Subject to subsection (5a), for the purposes of this Part—

a donation or loan made to a candidate who is a member of a group is made to the group (and not to the candidate) if it is made to the candidate for the benefit of all members of the group; and

a donation or loan made to a group all of whose members are endorsed as candidates by the same registered political party is to be treated as a donation or loan made to the party (and not to the group); and

a donation or loan made to a candidate who is endorsed as a candidate by a registered political party and who is not a member of a group is to be treated as a donation or loan made to the party (and not to the candidate).

A disposition by will to a candidate endorsed by a registered political party (including a candidate who is a member of a group all of whose members are endorsed as candidates by the same registered political party) is not to be treated as a donation to the party.

If a loan is provided by a financial institution to a candidate endorsed by a registered political party (other than a loan provided in a private capacity to the candidate for their personal use), the candidate must notify the agent of the party as soon as reasonably practicable after the loan is provided in accordance with any requirements of the agent.

Uncharged interest on a loan to a person or body is taken to be a donation to the person or body for the purposes of this section.

For the purposes of subsection (5c),

the loan had been made on terms requiring the payment of interest at the generally prevailing interest rate for a loan of that kind; and

any interest payable had not been waived; and

any interest payments were not capitalised.

A disposition by will that is unlawful under this Part is void.

Subject to subsection (6a), for the purposes of this Part, political expenditure is taken to be incurred when the services for which the expenditure is incurred are actually provided or the goods for which the expenditure is incurred are actually delivered.

Political expenditure on electoral matter in relation to a candidate or group for election that is incurred—

after polling day for the last preceding general election and before the commencement of the capped expenditure period for the election; and

for the primary purpose of publication, use or display of that electoral matter during the capped expenditure period, will be taken to have been incurred during the capped expenditure period.

For the purposes of this Part, a campaign committee appointed or formed to assist the campaign of a candidate or group in an election is, if the candidate is endorsed as a candidate by a registered political party, or all members of the group are endorsed as candidates by the same registered political party, to be treated as a part of the party.

For the purposes of this Part, if credit is provided on a credit card in respect of card transactions, the credit is to be treated as a separate loan for each transaction.

Despite subsection (7a), a return under this Part need not set out details of each loan of a kind referred to in that subsection if the return includes the statement of card transactions for the relevant credit card (being the card transactions each of which constitutes a separate loan under subsection (7a)).

For the purposes of this Part, if a monetary amount is followed by the word (indexed), the amount is to be adjusted on 1 July of each financial year by multiplying the stated amount by a proportion obtained by dividing the CPI for the March quarter of the immediately preceding financial year by the CPI for the March quarter 2014 with the amount so adjusted being rounded up to—

in the case of an amount referred to in section 130P—the nearest whole cent; or

in any other case—the nearest whole number.

For the purposes of this Part, if a monetary amount is followed by the words (2026 indexed), the amount is to be adjusted on 1 July of each financial year beginning on 1 July 2026 by multiplying the stated amount by a proportion obtained by dividing the CPI for the March quarter of the immediately preceding financial year by the CPI for the March quarter 2025 with the amount so adjusted being rounded up to the nearest multiple of 10 cents.