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Overview of annual return requirements

2014/2015 - 2019/2020

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, free facilities use as a gift-in-kind, and other receipts in annual returns.   The use of free facilities as a gift-in-kind is only required to be reported in the entities’ annual return and does not need to be disclosed as part of the quarterly reporting of gifts. The disclosure of free facilities use commenced in March 2015.  
** The legislative requirement to maintain an ACT election account and the concept of donation caps were removed in 2014/2015.  
#Gifts are required to be disclosed by MLAs in annual returns.  
*# The concept of party grouping was altered in March 2015, removing associated entity from within the definition. Consequently, associated entities were bound by an expenditure cap independent from an associated party or MLA and were required to disclose the receipt of gifts.

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.    
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.

Overview of annual return requirements

2014/2015 - 2019/2020

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, free facilities use as a gift-in-kind, and other receipts in annual returns.   The use of free facilities as a gift-in-kind is only required to be reported in the entities’ annual return and does not need to be disclosed as part of the quarterly reporting of gifts. The disclosure of free facilities use commenced in March 2015.  
** The legislative requirement to maintain an ACT election account and the concept of donation caps were removed in 2014/2015.  
#Gifts are required to be disclosed by MLAs in annual returns.  
*# The concept of party grouping was altered in March 2015, removing associated entity from within the definition. Consequently, associated entities were bound by an expenditure cap independent from an associated party or MLA and were required to disclose the receipt of gifts.

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.    
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.

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