Disclosures for a political party

Political donations and electoral expenditure must be disclosed to the NSWEC after each financial year.

A declaration of disclosures must be made using a NSWEC disclosure form for the relevant year (See Forms).

Five steps to lodging a valid disclosure form

A political party is required to lodge a disclosure form with the NSWEC on an annual basis.

The annual disclosure requirement applies to a party regardless of whether the political party is registered or not.

The party agent of the political party is responsible for completing and submitting the disclosure form

Political Party disclosure form (FD.679) (PDF 808.4KB)

The party agent is to refer to the financial and accounting records kept in relation to the political party in order to make complete and accurate disclosure.

The disclosure form must be certified by a registered company auditor.

A valid disclosure form must be lodged with the NSWEC by 22 September of each year. Details about how to submit the disclosure form are on page 10 of the form. A valid disclosure form is one that:

  • contains all of the pages (even if some pages contain no disclosures),
  • is completed and signed by the party agent, and
  • is certified by a registered company auditor.

Submit with the disclosure form:

  • the receipt book containing used and unused copies of receipts issued to political donors for all reportable political donations received,
  • copies of the invoices or receipts for electoral expenditure disclosed in Part F of the form,
  • copies of the electoral material or advertising that relates to the expenditure disclosed in Part F of the form,
  • a copy of the audited annual financial statement of the party,
  • the financial records from the party's accounting records (including the general ledger and subsidiary ledgers),
  • the chart of accounts,
  • the trial balance,
  • statement and reconciliation statements for all accounts held by the party at a bank, credit union or building society.

To amend a disclosure form previously submitted to the NSWEC the party agent must use:

An amended disclosure form must be certified by a registered auditor (see step 4).

Find out more information about how to disclose.