Political parties, associated entities, individual candidates, groups and other persons may be required to submit a return to the Electoral Commissioner regarding the disclosure of gifts and expenditure and claims for public funding.
The Commission has produced Funding and Disclosure in WA Guidelines (PDF, 1.05MB) which outline the essential legislative requirements of the Electoral Act 1907 and provide guidance on disclosure of gifts and expenditure and claims for public funding.
Agents
All political parties must appoint an agent. Individual candidates, non-party groups and other persons may appoint an agent or accept responsibility for compliance with the Act.
Gifts
Acceptance of donations from unidentified persons or sources equal to or more than $2,700 is prohibited under the Act. Gifts of $2,700 or more must be detailed.
For Annual Returns for 2024-2025 the disclosure threshold is $2,600.
Annual returns
All political parties and associated entities are required to lodge a return annually by November 30, disclosing all political contributions and other income received for the previous financial year.
Election returns
Political parties are required to disclose expenditure incurred in an election.
Candidates and groups are required to disclose all gifts received and expenditure incurred during the disclosure period for the election. This ends 30 days after polling day, and for previous candidates, commences 30 days after polling day in the previous election, or for new candidates from one year prior to the day of nomination in the present election. For groups, it commences from the hour of nomination.
Persons other than political parties, associated entities, candidates and groups who incur expenditure for political purposes are required to disclose all gifts received and expenditure incurred during the disclosure period for the election. This is the same period as for previous candidates described above. If the total amount of expenditure does not exceed $500, a return is not required.
Election returns must be sent to the Electoral Commissioner within 15 weeks after polling day. A penalty is prescribed for non-compliance.
Election related disclosure form
State Campaign Account Annual Returns
As of the 2024-2025 financial year, all political entities are now required to submit annual returns for their State campaign accounts.
The agent for a political entity is required to lodge the annual return for their State campaign account with the Commission by 30 November each year. The annual return provides an account of amounts paid into and out of the account during the previous financial year. If a political entity has a State campaign account in any financial year, then they must lodge an annual return for that period of time.
The annual return for the State campaign account must be supported by either a report prepared by an auditor or certified bank statements.
The determination to allow the use of certified bank statements can be found on this page here: Funding and Disclosure | Western Australian Electoral Commission
The FD019 – State Campaign Account Annual Return can be found on our Forms & Guides page located here: Forms and Guides | Western Australian Electoral Commission