Explanation of requirements

• Third-party campaigners

  Term	Details
  Financial year	The reporting range for the annual return is 1 July to 30 June (inclusive).
  Total income	The total income refers to the total amount received by, or on behalf of, the third-party campaigner. This includes the amounts disclosed in 'Total disclosed political donations', 'Total undisclosed political donations' and 'Total amounts received other than political donations'
  Total disclosed political donations	The total amount of disclosed political donations that appear on VEC Disclosures. These disclosed political donation amounts must also be included in the 'Total income' field. When completing the annual return in VEC Disclosures this field is automatically populated and cannot be edited.
  Total undisclosed political donations	The total amount of political donations received, that have not been disclosed via the VEC Disclosures, including small contributions and funds raised under the disclosable threshold. These undisclosed political donation amounts must also be included in the 'Total income' field. If the sum of all political donations received from a person or entity during a financial year is equal to or above the disclosure threshold, the annual return must include the following details: the full name of the person or entity from whom the amount was received the address of the person or entity from whom the amount was received (unless the individual is a silent elector, in which case the address must not be recorded) the sum of the amount received.
  Number of donors for undisclosed political donations	The number of individual donors that made a political donation under the disclosable threshold for the financial year.
  Total amounts received other than political donations	Total amounts received other than political donations are all amounts received by, or on behalf of, the third-party campaigner that do not require disclosure. For example, dividends on shares, income of real estate holdings, deposits made to the recipient through a deceased estate or funding. These examples are acceptable monetary transactions that are not political donations. If the sum of all amounts received other than political donations from a person or entity during a financial year is equal to or above the disclosure threshold, the annual return must include the following details: the full name of the person or entity from whom the amount was received the address of the person or entity from whom the amount was received (unless the individual is a silent elector, in which case the address must not be recorded) the sum of the amount received.
  Total expenditure	Total expenditure is the total amount of expenses incurred by, or on behalf of, the third-party campaigner.
  Total outstanding debts	Total outstanding debts incurred by, or on behalf of, the third-party campaigner. If the sum of all outstanding debts to a person or entity during a financial year is equal to or above the disclosure threshold, the annual return must include the following details: the full name and address of the person or entity to whom the amount of the debt is owed (unless the individual is a silent elector, in which case the address must not be recorded) the sum of the amount that is owed whether the amount of the debt is to a financial institution or non-financial institution.

  What about…

  Funding amounts	Funding amounts must be reported on the annual return. These amounts are required in the 'Total income' field, as well as the 'Total amounts received other than political donations' field.
  Fundraising amounts	Amounts received as profit through fundraising must be included in the 'Total income' field. It must also be included in your 'Total disclosed political donations' field or your 'Total undisclosed political donations' field depending on whether the profit amount received from each person was under or over the disclosure threshold.
  Goods and Services Tax (GST)	Where a sum includes GST, the reported amount must include the GST.
  Small contributions	Small contributions must be included in the 'Total income' as well as the 'Total undisclosed political donations' fields.