Overview
An associated entity of a registered political party is any entity which:
- is controlled by the party or its endorsed candidates, or
- operates wholly, or to a significant extent, for the benefit of the party or its endorsed candidates, or
- operates for the dominant purpose of promoting the party or its endorsed candidates in an election.
An associated entity of a candidate is any entity which:
- is controlled by a candidate in relation to the election, or
- operates wholly, or to a significant extent, for the benefit of the candidate in relation to the election, or
- operates for the dominant purpose of promoting the candidate in the election.
Under the Electoral Act 1992, an associated entity and its election participant – registered political party or candidate – are treated as one entity. Associated entities should familiarise themselves with the state campaign bank account requirements, political donation caps and electoral expenditure caps that apply to their political party or candidate.
Political donations received by an associated entity count towards the cap of the political party or candidate they are associated with. Electoral expenditure incurred by an associated entity counts towards its respective political party or candidate’s expenditure caps. Associated entities must also use the state campaign account of their associated party or candidate.
Associated entities are required to fulfill real-time disclosure and periodic reporting obligations.
Links to further information:
Please click on the navigational tabs above to find out about the requirements for associated entities.
Have you come across a term you don’t understand? Check our glossary for help.
Using a state campaign bank account
State campaign bank accounts are required to ensure transparency of financial transactions, including receiving political donations and incurring electoral expenditure.
Associated entities must use the state campaign bank account of its registered political party or candidate. All political donations must be received into this account and all electoral expenditure must be paid from this account. For more information, please refer to the fact sheets below.
Links to further information:
Disclosing gifts and loans (associated entities)
Associated entities have obligations in relation to the disclosure of gifts and loans.
Gifts and loans of $1,000 or more (including cumulative amounts) received within a 6-month reporting period must be disclosed to the ECQ. Disclosure returns are lodged via the Electronic Disclosure System (EDS). Most of the information in a disclosure return is accessible by the public.
Generally, disclosure returns must be lodged within 7 business days of the gift or loan being received. This is known as real-time disclosure. In the last 7 business days before election day, disclosures of gifts or loans received must be lodged within 24 hours.
Links to further information:
- State fact sheet 5 - Definition of gifts, loans and political donations
- State fact sheet 12 – Real-time disclosure of gifts, loans and political donations by registered political parties
- State fact sheet 17 – Real-time disclosure of gifts, loans and political donations by candidates
- Video - What counts as a gift
Political donation caps
Queensland’s electoral laws impose limitations (caps) on the amount of political donations which can be made to, or received by, registered political parties or state election candidates. Any political donations received by an associated entity count towards the cap of the political party or candidate they are associated with.
Not all gifts or loans are political donations. Caps only apply to political donations.
Any political donations received by an associated entity must be placed in the state campaign account of the political party or candidate they are associated with.
Refer to the registered political party or candidate election participant pages for further information about how political donation caps apply.
Links to further information:
Incurring electoral expenditure
The term electoral expenditure has a specific meaning for state elections – it's incurred for a campaign purpose and can include the cost of expenses like:
- billboards and signs
- advertisements broadcast on radio or television, at a cinema, or on the internet
- opinion polling or research.
This is not an exhaustive list – associated entities should read the ECQ’s fact sheets and handbook for more detailed information about what is and is not electoral expenditure, as not all campaign expenses will be considered electoral expenditure.
All electoral expenditure incurred by an associated entity towards a campaign must be paid for from the state campaign account of the registered political party or candidate with which they are associated.
Financial controllers of associated entities must also record and disclose all electoral expenditure in an election summary return within 15 weeks after the election. This includes all electoral expenditure whether it was incurred during a capped expenditure period or not.
There are caps on the amount of electoral expenditure that can be incurred during the capped expenditure period (refer to the Electoral expenditure caps tab).
Links to further information:
Electoral expenditure caps
Expenditure caps are limitations (caps) on the amount of electoral expenditure that can be incurred during the capped expenditure period for a state election. Any expenditure paid for before the capped expenditure period will still count towards the cap if the associated goods are first used for a campaign purpose during the capped period.
Electoral expenditure incurred by an associated entity will count towards the cap of the party or candidate they are associated with.
Refer to the registered political party or candidate election participant pages for further information about how electoral expenditure caps apply.
Links to further information:
- State fact sheet 7 – Definition of electoral expenditure
- State fact sheet 8 – Disclosure of electoral expenditure and election summary returns
- State fact sheet 14 – Expenditure caps for registered political parties and endorsed candidates
- State fact sheet 18 – Expenditure caps for independent candidates
- Video - Electoral expenditure caps - independent candidates
- Video - Electoral expenditure caps - registered political parties and endorsed candidates
Election signage
There are restrictions on the number, size and placement of election signs at polling places for state elections.
Signs displayed by associated entities will count towards the quota of the registered political party or candidate they are associated with.
Refer to the registered political party or candidate election participant pages for further information about the rules for election signage.
Links for further information
Lodging election summary returns
Disclosure returns provide transparency for the movement of money used to support election participants in a state election.
In addition to reporting gifts and loans in real-time, election summary returns are required from associated entities after a state election. The election summary return is a summary of all electoral expenditure incurred for an election, and it must be accompanied by a bank statement from the state campaign account of the registered political party or candidate with which the entity is associated.
The return must be submitted within 15 weeks after the election.
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Lodging periodic returns
The financial controller of an associated entity is required to lodge a periodic disclosure return for each 6-month reporting period. The return must be lodged within 8 weeks of the end of the reporting period. The return can be lodged via the Electronic Disclosure System (EDS) and must include:
- the total amount received by the associated entity
- the total amount paid by the associated entity
- the total amount of outstanding debts, incurred by the associated entity, as at the end of the reporting period
- an audit certificate completed by a qualified auditor.
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Record keeping
Associated entities must keep all records relating to an election campaign for 5 years after the day that the record is made.
Associated entities are subject to audit procedures and compliance activities conducted by the ECQ. There are substantial penalties for not complying with record keeping responsibilities and obligations.
Good record keeping supports full and accurate disclosure. Associated entities should:
- record gifts and loans received, and electoral expenditure incurred, as soon as practical so they are not overlooked or forgotten
- save any paper records electronically to ensure they are not destroyed
- keep comprehensive records orderly for easy and quick retrieval
- regularly back-up electronic records
- ensure record keeping is up to date.
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Compliance
Election participants can read about the ECQ’s Compliance Approach – including the ECQ’s expectations of election participants, and commitments to enforcing electoral laws – here. To report non-compliance, please check here to ensure you are reporting the non-compliance to the correct agency.
The ECQ publishes a range of fact sheets and handbooks for election participants, including associated entities. You can use the ECQ website’s information for associated entities to learn about their obligations under the Electoral Act 1992. Associated entities should also familiarise themselves with the full content of the relevant legislation and seek independent legal advice if required.
Associated entities who commit an offence under the Electoral Act 1992 may be subject to fines or prosecution in court, depending on the seriousness of the offence.
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