An associated entity is an entity controlled by or operated wholly or significantly for the benefit of one or more political parties (control is the power to govern the financial and operating policies to obtain benefits).

Associated entities must lodge annual returns of receipts, payments, outstanding liabilities and capital contributions.

What is reported?

  • Total amounts received and paid during the year and outstanding liabilities at the end of the year.
  • From whom or on whose behalf payments of $1500 or more were received including multiple payments and gifts-in-kind.
  • From whom or on whose behalf liabilities totalling $1500 were incurred including multiple liabilities.
  • Who contributed capital to the entity in the reporting year and the amount contributed.

Reporting period/due date for lodgement

  • Reporting is by financial year (July – June).
  • Returns are due 16 weeks from the end of the financial year.
  • Returns are available for public inspection at NTEC offices and summaries on this website from 1 March following the due date.


  • Returns must be lodged by the financial controller of the associated entity (company secretary if company, trustee if trust, otherwise the person responsible for financial records).
  • The onus is on the person disclosing to get it right.
  • Returns must show gross transactions for example receipts and payments, not just net outcome.
  • Disclosure amounts are inclusive of GST.
  • A nil return is required even if there is no expenditure.

Associated returns

People and organisations making donations to associated entities may be required to submit a return – more information is available under financial disclosure – donors to parties and candidates.