The Legislation & Compliance team receives enquiries from electoral participants, often about specific scenarios that require the application of the Electoral Disclosure and Funding Act 2023 (the EDFA). Electoral participants can use this FAQ page to support their understanding of their obligations under the EDFA.
For unfamiliar terms, please use the Disclosure and funding glossary.
How do I know how much a gift or gift-in-kind is worth?
The value of a gift or gift-in-kind for disclosure purposes can be estimated using a current market rate, or value for similar goods or services as those being donated.
The recipient of the donation must keep a record of how they reached the dollar value of the donation, in case this information is required by the TEC upon review or audit to understand how the estimate was made. Formal market valuation reports are unlikely to be required, other than for dispositions of large donations such as property deeds.
The estimated value is then used by the party agent or official agent of the recipient to issue an acknowledgement to the donor, showing the dollar amount of the donation.
A donor loans their van to a House of Assembly candidate for five days, so the candidate’s campaign staff can use it to transport signage, folding chairs and a shade shelter to campaign events during the week. As the candidate’s official agent is required to provide an acknowledgement (a receipt for non-monetary donations) to the donor for this political donation, they must work out a dollar value for the use of the van.
The agent could go online and check the current daily rate for van hire from a company in their area, then multiply that by five, to reach a dollar amount for the value of the donation.
A donor who owns a function venue advises a registered party that they can host a fundraising event at the venue on a Friday night, free of charge. The party agent checks with the donor to ask how much the venue hire cost would usually be for a Friday night, and the donor advises it would usually be $2,000. The party agent issues an acknowledgement for the non-monetary donation to the donor and lists the value of the donation as $2,000.
When is a political donation made or received if it was paid electronically?
Many political donations that are paid electronically are both made and received on the same date – for example, through an online donation portal.
However, if a political donation is made via an electronic transfer of funds (EFT), the recipient of the donation may receive the funds into their bank account several days after the donor made the transfer. The EDFA specifies that donations made via EFT are taken to be made and received on the date that the funds reach the recipient’s account.
If a reportable political donation is made via EFT and the significant political donor is required to disclose the donation within 7 days, they may choose to lodge their disclosure using the date they transferred the funds if they have not received a receipt showing the actual received date within the required lodgement timeframe.
How do I make a reportable political donation declaration to the TEC?
Lodging a valid reportable political donation disclosure and declaration to the TEC requires three components:
Email the required components together to edf@tec.tas.gov.au to make a lodgement.
Where can I see who has made donations during an election?
Only reportable political donations must be disclosed during a Tasmanian parliamentary election – that’s political donations of $1,000 or more. Reportable political donations made and received can be viewed on the TEC’s Public registers and reports page.
Is fundraising different to receiving a political donation?
A fundraising contribution is an amount paid by a person as a contribution, entry fee or similar to entitle them or another person to obtain a benefit from a fundraiser.
Fundraising contributions of more than $200 are included in the definition of political donations in Tasmanian parliamentary elections. This means that fundraising contributions of $200 or less, or the first $200 of a larger fundraising contribution, are not political donations for disclosure purposes.
A person buys a $100 raffle ticket from a House of Assembly candidate who is using the raffle to fundraise for their campaign. This is not considered a political donation for disclosure purposes.
A person pays $500 to attend a fundraising lunch for a House of Assembly candidate. The first $200 of this cost is not a political donation for disclosure purposes, but the remaining $300 is a political donation. However, it is not a reportable political donation in its own right as it is less than $1,000.
How do I disclose a fundraising contribution that is a reportable political donation?
If a fundraising contribution becomes a reportable political donation, it must be disclosed to the Tasmanian Electoral Commission in a reportable political donation disclosure. Since the first $200 of a fundraising contribution is not a political donation, a fundraising contribution would need to be $1,200 or more (including aggregated amounts) to become a reportable political donation.
While the recipient of a fundraising contribution may need to provide a receipt to the donor for the entire amount, the first $200 of the contribution is not a political donation and therefore should not be disclosed to the Commission.
A person pays $1,500 to attend a House of Assembly election fundraising dinner for a registered party. The party will issue a receipt for $1,500 to the donor. Both the donor and the party are required to lodge a valid disclosure for $1,300 to the Tasmanian Electoral Commission (i.e. excluding the first $200), including the required copy of the $1,500 receipt. The published disclosure will be for $1,300.
How are donations aggregated to reach the $1,000 threshold for reportable political donations?
Section 13 of the EDFA sets out how political donations from the same donor to the same electoral participant must be aggregated together to form reportable political donations, if the donations are made during either an election campaign period or within the remainder of the financial year. This includes political donations made by a donor to a registered party and/or any of their endorsed candidates and members.
A donor makes a donation of $500 to an independent candidate in the first week of an election campaign period. The same donor then donates another $500 to the same candidate in the third week of the election campaign period. As both donations now total $1,000, were made by the same donor to the same candidate, and were made in the same election campaign period, the two donations become a reportable political donation. The reportable political donation of $1,000 is taken to be made on the date of the donation that passed the $1,000 threshold – in this case, the second donation.
A donor makes a donation of $600 to an endorsed candidate in the first week of an election campaign period. The same donor then donates $600 to another candidate, who is endorsed by the same party as the first candidate, in the third week of the election campaign period. As both donations now total $1,200, were made by the same donor to candidates endorsed by the same party, and were made in the same election campaign period, the two donations become a reportable political donation. The reportable political donation of $1,200 if taken to be made on the date of the donation that passed the $1,000 threshold – in this case, the second donation. All $1,200 is part of this reportable donation.
A donor makes a donation of $1,200 to a political party in the second week of an election campaign period. The same donor then donates another $900 to the same party in the third week of the election campaign period. As the first donation was for more than $1,000 (i.e. the reportable political donation disclosure threshold), it must be disclosed as a reportable political donation in its entirety. The $1,200 donation will not be aggregated with any other donations and is treated as a single reportable political donation. The next donation of $900 has not met the threshold for a reportable political donation, but may be aggregated with subsequent donations if any more are received from the same donor.
Can a candidate donate to their own campaign?
If a candidate makes a personal contribution to their own campaign as money paid into their own campaign account, or their endorsing party’s campaign account, it is not a political donation under the EDFA. The EDFA treats these amounts as separate to political donations.
Is paying for membership of a registered party a political donation?
Membership in a registered party is known as a “party subscription” under the EDFA. A party subscription is an annual subscription of less than $1,000, or other subscription of less than $1,000 in total during a financial year, that is paid to a registered party for membership in the party or affiliation with the party. A party subscription of less than $1,000 is not a political donation under the EDFA.
While memberships or subscriptions of less than $1,000 annually or during a financial year are excluded from the definition of political donations, any remaining amount of the membership or subscription after it reaches this threshold is a political donation under the EDFA – in effect, the first $999 of a party membership is not a political donation but amounts above this are a political donation.
An endorsed candidate purchases an annual party membership at a cost of $500. As this is a party subscription of less than $1,000, no part of this cost is a political donation.
An individual renews their annual party membership at a cost of $1,500. As this is a party subscription of $1,000 or more, any cost of $1,000 or above is a political donation – this means that $501 is a political donation. However, it is not a reportable political donation in its own right as it is less than $1,000.
How do I disclose a party membership that is a reportable political donation?
If a party subscription becomes a reportable political donation, it must be disclosed to the Tasmanian Electoral Commission in a reportable political donation disclosure. Since party subscriptions of less than $1,000 are not political donations – that is, the first $999 of a party subscription that is $1,000 or more is not a political donation – a party subscription would need to be $1,999 or more in total (including aggregated amounts) to become a reportable political donation.
While the recipient of a party subscription may need to provide a receipt to the donor for the entire amount, the first $999 of the contribution is not a political donation and therefore should not be disclosed to the Commission.
An individual pays an annual party subscription cost of $3,000. The party will issue a receipt for $3,000 to the individual. Both the donor (the individual) and the recipient (the party) are required to lodge a valid disclosure for $2,001 to the Tasmanian Electoral Commission (i.e. excluding the first $999), including the required copy of the $3,000 receipt. The published disclosure will be for $2,001.
What should I do if I’ve made a reportable political donation but haven’t been given a receipt?
Both the donor and recipient of a reportable political donation are required to include a receipt (for monetary donations) or an acknowledgement (for non-monetary donations) in their lodgement of a valid donation disclosure to the Tasmanian Electoral Commission. This receipt must be from a receipt and acknowledgement book that has been approved by the Tasmanian Electoral Commission.
As reportable political donations must be disclosed within 7 days in an election campaign period, the Commission expects that donation recipients will make every effort to issue a receipt to their donor as quickly as possible, so both they and their donor can make the required disclosure in time. During election campaign periods, recipients may email a scanned or digital copy of a receipt to their donors to expedite this process.
If you are an electoral participant who has made a reportable political donation but have not received a receipt or acknowledgement from your recipient, you should contact the recipient and check when they will be issuing you with a receipt. If you have still not received a receipt, you should lodge your donation disclosure with the Commission and note that you have unsuccessfully attempted to obtain a copy of the required receipt.
Is providing staff to assist an electoral participant in a Tasmanian parliamentary election a political donation?
If a person or entity – either in Tasmania or interstate – is providing staff to assist an electoral participant in a Tasmanian parliamentary election, this may be considered a gift-in-kind and therefore a political donation. Gifts-in-kind include the provision of services for free or at a reduced cost, if the services are solely or substantially for election campaign purposes. This also applies to interstate staff who are working on behalf of a Tasmanian election campaign who remain in their home state. Where the value of this gift in kind exceeds $1,000, it becomes a reportable political donation.
A federal branch of a political party allocates a federal party staff member to assist their Tasmanian party branch prepare for a House of Assembly election. The federal branch continues to pay the regular wage of this staff member. This staff member’s wages for any time worked on the Tasmanian campaign are a political donation from the federal branch to the Tasmanian branch of the party.
An entity based in Tasmania wishes to support an independent candidate in a Tasmanian parliamentary election, and they have one of their existing staff members work with the independent candidate to manage their campaign. This staff member’s wages for any time worked on the campaign are a political donation from the entity to the independent candidate.
When is a gift or gift-in-kind taken to be paid?
A guideline has been provided by the TEC that provides advice on which date should be used as the date a political donation (including gifts, gifts-in-kind, and loans): Date of reportable political donations guideline. This is intended to help electoral participants with the disclosure of political donations that may be gifted over a period of time.
What money can I pay into my campaign account?
The party agent or official agent of each electoral participant is required to pay all political donations received into their participant’s campaign account. Additionally, sections 91, 92 and 93 of the EDFA set out further specifics of what each type of electoral participant may pay into their campaign bank accounts – these vary between registered parties, members, candidates, associated entities and third-party campaigners. More information is also available on the TEC’s Campaign accounts page.
What money can I take out of my campaign account?
The party agent or official agent (or a person they authorise) of each electoral participant is required to pay for all electoral expenditure incurred, or to reimburse electoral expenditure incurred, from their participant’s campaign account. Registered parties may also use money in their campaign account for the administration of the party and community activities (refer to section 37(1)(a) of the EDFA for specifics).
When is electoral expenditure incurred?
Electoral expenditure is incurred when either the purchased services are actually provided, or goods are actually delivered. This date will not necessarily be the same date on which the expenditure is paid.
The Electoral Disclosure and Funding Act 2023 also provides the following specific instruction for when electoral expenditure is incurred for certain types of expenditure:
A party orders and pays for a graphics company to design their election flyers on 1 August. The party receives the final proofs to use for printing on 15 August. The flyers are duly printed on 20 August, then distribution of the flyers occurs from 1 to 10 September daily. As electoral expenditure is incurred when campaign material is distributed (i.e. when the flyers are handed out), then all costs incurred in the design, production, printing and distribution are taken to be incurred equally across the distribution period. In this example where distribution takes place over 10 days, one-tenth of all expenditure on the flyers is incurred on each of 1 September, 2 September, etc through to 10 September.
A candidate writes a letter to voters in their local area asking for support for the candidate’s upcoming election campaign. They order and pay for a print run of 100 letters on 15 April. The candidate receives the 100 letters from the printer on 16 April, then has a volunteer drive around and letterbox-drop the letters in their local area on 18 April. As these letters are campaign material being distributed, the electoral expenditure is incurred on 18 April.
Can electoral expenditure be incurred over a period of time?
The Electoral Disclosure and Funding Act 2023 provides the following instruction for when electoral expenditure is incurred for certain types of expenditure:
However, it is possible for any of these types (or possible other types) of electoral expenditure to occur or run over an extended period of time, rather than taking place on a single date – so electoral expenditure can be incurred over a period of time.
In such cases, electoral expenditure is taken to be incurred on any date that the advertising is broadcast or published, any date that the campaign material is distributed, and any date that staff were employed. It is important that you keep records that allow for the total amount of expenditure of any such advertising, campaign materials or wages to be apportioned across multiple dates.
A candidate pays for campaign advertising on Meta Ads (Facebook, Instagram). They pay $300 on 1 September for the ads to run for 30 days – from 1 September to 30 September. A portion of the electoral expenditure for these ads is incurred on each day the ad has been paid to run. In this example, $300 used on 30 days results in electoral expenditure of $10 on each day in September.
A party spends $1,000 on the design and printing of wobble boards to advertise the party’s campaign in an upcoming election. Party volunteers take the wobble boards out to roadsides every Saturday for 4 weeks in the lead-up to the election. In this example, the boards were used on 4 days. $250 of electoral expenditure is therefore incurred on each of the 4 Saturdays.
Can electoral expenditure be incurred for the same item in more than one election?
Some electoral participants may choose to reuse or recycle some campaign materials or resources for more than one election or by-election. In such cases, electoral expenditure is only incurred for the first election in which the materials or resources are used or distributed.
A candidate has kept a stack of corflutes that they had placed around town in a past election. They decide to place the corflutes around town again for the current election. No electoral expenditure for these used corflutes is incurred for the current election.
A party ordered 1,000 campaign flyers during a past election, but their arrival from the printer was delayed and they were never used during the past election. The party decides the flyers can be used for a current election, and distributes the flyers on 5 November for the current election. The full cost of the flyers is incurred on 5 November for the current election.
A third-party campaigner produces TV election campaign ads for a past election, and decides to re-air them for a current election. The production cost for the ads is only incurred as electoral expenditure in the first election in which the ads were aired. The cost of airing the ads is electoral expenditure incurred for any election during which the ads were aired.
Should I appoint an official agent?
If you are a registered associated entity, a third-party campaigner, or a significant political donor that is an unincorporated body of persons (for example, unincorporated community groups, associations, special interest groups), you must register an official agent within 14 days of the body’s own registration with the Commission, or within 14 days of their first disclosure to the Commission. An appointed official agent must meet the eligibility criteria set out by section 114 of the Act. The criteria include a requirement for the appointed agent to be on the Tasmanian electoral roll.
Other electoral participants are not obligated under the Act to appoint an official agent, but may choose to do so.
If an electoral participant is an individual and does not appoint and register an official agent, they become their own agent by default. For example, a significant political donor who is a person becomes their own official agent by default if they do not complete a registration form. If an electoral participant is an incorporated body, then the body’s financial controller may become the body’s official agent by default. A default official agent is not required to meet the eligibility criteria set out by section 114 of the Act: for example, they are not required to be enrolled to vote in Tasmania.
Registered political parties are not required to register an official agent – the requirement for parties is that they must register a party agent within 30 days of either the party’s registration with the Commission or the party’s previous agent ceasing their registration.
I’m an interstate donor. How do I appoint an official agent?
Only individuals who are enrolled to vote in Tasmanian parliamentary elections may be appointed and registered as an official agent. This means that interstate electoral participants making reportable political donations in Tasmania who are required to appoint and register an official agent will need to register someone who is enrolled to vote in Tasmanian parliamentary elections (as well as meeting the other legislated eligibility criteria). This applies to registered associated entities, third-party campaigners, or significant political donors that are an unincorporated body of persons, or any other electoral participant who does not wish for their official agent to be registered by default.
If an electoral participant is an individual, they may become their own official agent by default. For example, a significant political donor who is a person may become their own official agent by default. If an electoral participant is an incorporated body, then the body’s financial controller may become the body’s official agent by default. A default official agent is not required to meet the eligibility criteria for appointed agents: for example, they are not required to be enrolled to vote in Tasmania.
I’ve become an official agent by default. Will I appear on the Register of Official Agents?
Yes – all official agents, whether appointed or defaulted, appear on the Register of Official Agents. If you became an official agent by default for yourself or as the financial controller of an incorporated body, you will be required to provide the Tasmanian Electoral Commission with your name, address and occupation as required by section 113 of the Electoral Disclosure and Funding Act 2023. Your address is not published, but your name and occupation will appear on the online Register.
The Register of Official Agents is kept continuously. To be removed as an agent, submit a Removal of an agent form to the Tasmanian Electoral Commission.