Financial disclosure returns - Annual returns

Updated 4 Oct 2016

Annual return details

Overview of annual return requirements

2014/2015

Return name Threshold amount - Gifts & receipts* Threshold amount - Payments Threshold amount - Debts Threshold amount - Capital
Registered political party annual return $1,000 N/A $1,000 N/A
Member of the Legislative Assembly annual return $1,000^ N/A $1,000 N/A
Associated entity annual return $1,000 N/A $1,000 No threshold

*Receipts are required to be separated into gifts of money, gifts-in-kind and other receipts in annual returns.  
ˆGifts only are required to be disclosed by MLAs.

2012/2013 - 2013/2014

Return name Threshold amount - Gifts & receipts* Threshold amount - Payments Threshold amount - Debts Threshold amount - Capital
Registered political party annual return $1,000 N/A $1,000 N/A
Member of the Legislative Assembly annual return $1,000^ N/A $1,000 N/A
Associated entity annual return No threshold N/A $1,000 No threshold

*Receipts are required to be separated into gifts of money, gifts-in-kind and other receipts in annual returns.  
**Defined details of receipts, payments and debts are allocated into types of accounts.  Donation caps and restrictions on ACT election accounts applied in 2012/2013 and 2013/2014.  The concept of ACT election accounts and restrictions on donations were removed in 2014/2015.  
ˆGifts only are required to be disclosed by MLAs.
ˆˆDonors were not required to lodge annual returns from 1 July 2012.

2008/2009 - 2011/2012

Return name Threshold amount - Receipts Threshold amount - Payments Threshold amount - Debts Threshold amounts - Capital
Registered political party annual return $1,000 N/A $1,000 N/A
Member of the Legislative Assembly annual return $1,000 N/A $1,000 N/A
Associated entity annual return No threshold N/A $1,000 No threshold
Annual return by a donor to political parties, MLAs or associated entities $1,000* $1,000 N/A N/A

*Donors are only required to record defined details when gifts are received and subsequently used, in whole or part, to make a gift to a political entity (note that this section is rarely completed on donor returns).

2001/2002 - 2007/2008

Return name Threshold amount - Receipts Threshold amount - Payments Threshold amount - Debts Threshold amounts - Capital
Registered political party annual return* $1,500 N/A $1,500 N/A
Member of the Legislative Assembly annual return $1,500^ N/A $1,500 N/A
Associated entity annual return $1,500 N/A $1,500 No threshold
Annual return by a donor to political parties, MLAs or associated entities $1,500** $1,500^ N/A N/A

*For the 2001/2002 and 2002/2003 financial years, this return is called “Registered political party or ballot group annual return”.
** Donors required to record the name and address of each registered political party to which gifts totalling $1,500 or more were made during the financial year.
ˆGifts only are required to be disclosed by MLAs.

1995/1996 - 2000/2001

Return name Threshold amount - Receipts Threshold amount - Payments Threshold amount - Debts Threshold amounts - Capital
Political party or independent MLA annual return $1,500 $1,500 $1,500 N/A
Associated entity annual return $1,500 $1,500 $1,500 No threshold
Donor to political parties and independent MLAs annual return* $1,500/$200** $1,500/$200** N/A N/A

*The 1996/1997 donor return covers the period 21/03/1995 – 30/06/1997.
**Donors required to record the name and address of each registered political party to which gifts totalling $1,500 or more were made during the financial year; and/or the name and address of each independent MLA to whom gifts totalling $200 or more were made during the financial year.

1994/1995

Return name Threshold amount - Receipts Threshold amount - Payments Threshold amount - Debts Threshold amounts - Capital
Political party or independent MLA annual return $1,500* $1,500* $1,500 N/A

*Entities required to record all amounts contributing to a receipt or payment that meets the threshold, as well as the date for each amount received or paid.

1993/1994

Return name Threshold amount - Receipts Threshold amount - Payments Threshold amount - Debts Threshold amounts - Capital
Political party or independent MLA annual return $1,500* $1,500* $1,500 N/A

*Entities required to record all total amounts contributing to a receipt or payment that meets the threshold, as well as the date for each donation or series of donations received or amount paid totalling $1,500 or more.  Entities required to record defined details of fundraising events at which an amount of $5,000 or more was received.