Political donations are exempt from GST. Fundraising events are treated as input taxed; GST is not
payable or claimable.
Confirmation of eligibility to make a political donation
Please note disclosure requirements for political donations vary according to the campaign that the donation has
been given and accepted for. This payment receipt is offered subject to the qualifications outlined below. Any
payment is taken as confirmation of your understanding, acceptance and undertaking that you are eligible to make
a political donation. If this is incorrect in any way contact us as soon as possible in writing to correct the
Limitation on Donations to Political Parties (for Local Government Council Elections)
There is a cap on political donations for Local Government Council Elections. The cap is $6,100 for aggregated
political donations to or for the benefit of a registered political party during the 2017/2018 financial year. A
political donation made any time after 30 June 2017 is to be taken into account as a donation made during the
2017/2018 financial year.
Prohibited Political Donations
It is unlawful to make a political donation unless it is made by an individual person who is enrolled on the
roll of electors for state elections, federal elections or for local government elections.
It is unlawful for a prohibited donor to make a political donation. A close associate of a property developer, a
tobacco industry business entity or a 'for-profit' liquor or gambling business entity (including any industry
representative organisation where the majority of its members are these entities) is prohibited from making
political donations. A director or officer (and their spouses) and a person whose voting powers is greater than
20%, are considered to be a close associate.
If you make a political donation or incur electoral expenditure of $1,000 or more, you must complete and lodge a
declaration with the New South Wales Electoral Commission in accordance with the Election Funding, Expenditure
and Disclosures Act 1981. A political donation includes a contribution or entry fee or an annual or other
subscription. You must also disclose a political donation of less than $1,000 if the total amount of political
donations made by you in respect of the same party (or associated parties), elected member, group, candidate or
person in the same financial year is $1,000 or more. Penalties apply for failing to lodge a declaration.