{"id":"tas:sr-2025-033","name":"Electoral Disclosure and Funding Regulations 2025","slug":"electoral-disclosure-and-funding-regulations-2025","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"33 of 2025","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174320,"registerId":"tas-sr-2025-033-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> These regulations may be cited as the [Electoral Disclosure and Funding Regulations 2025](/view/html/inforce/2026-04-12/sr-2025-033) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> These regulations take effect on the day on which their making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In these regulations –\n> \n> > ***acknowledgement book***, in relation to a person, means the acknowledgement book kept in respect of the person in accordance with [regulation 7](#GS7@EN) ;\n> \n> > ***Act*** means the [Electoral Disclosure and Funding Act 2023](/view/html/inforce/2026-04-12/act-2023-037) ;\n> \n> > ***receipt book***, in relation to a person, means the receipt book kept in respect of the person in accordance with [regulation 6](#GS6@EN) .","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Statement to be included on receipt for reportable political donation","content":"### 4 Statement to be included on receipt for reportable political donation\n\n> For the purposes of [section 36(1)(b)](/view/html/inforce/2026-04-12/act-2023-037#GS36@Gs1@Hpb@EN) of the Act, a receipt for a reportable political donation is required to include the following statement:\n> \n> | If you make a political donation of $1 000 or more, you must complete and lodge a declaration with the Tasmanian Electoral Commission in accordance with the Electoral Disclosure and Funding Act 2023. A political donation includes any part of a fundraising contribution that is over $200 or any part of an annual or other subscription that is over $1 000, if the total amount of political donations made by you in respect of the same party (or associated entity), elected member, candidate, third-party campaigner or person in the same financial year, or in an election campaign period in respect of an election, is $1 000 or more. Penalties apply for failing to lodge a declaration as specified in this statement. |","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Records required to be kept","content":"### 5 Records required to be kept\n\n> Each party agent or official agent must keep –\n> \n> > > (a) a receipt book in accordance with [regulation 6](#GS6@EN) ; and\n> > \n> > > (b) an acknowledgement book in accordance with [regulation 7](#GS7@EN) .","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Receipt book","content":"### 6 Receipt book\n\n> > (1)  A receipt book required to be kept by a party agent or official agent must contain receipts that are –\n> > \n> > > > (a) in an approved format that include the following information:\n> > > > \n> > > > > > (i) the amount of money of the political donation for which the receipt is issued;\n> > > > > \n> > > > > > (ii) the date on which the political donation was made;\n> > > > > \n> > > > > > (iii) the purpose of the donation; and\n> > > \n> > > > (b) in triplicate; and\n> > > \n> > > > (c) machine-numbered serially.\n> \n> > (2)  A party agent, or an official agent, who is required to keep a receipt book must ensure that a receipt is issued from the receipt book in respect of each political donation made to the party agent, or official agent, during the relevant disclosure period.\n> \n> > (3)  A receipt issued under [subregulation (2)](#GS6@Gs2@EN) is to be –\n> > \n> > > > (a) completed in ink or indelible pencil; and\n> > > \n> > > > (b) signed by the party agent or official agent who received the donation to which the receipt relates.\n> \n> > (4)  Carbon impressions of a receipt issued under [subregulation (2)](#GS6@Gs2@EN) are to be made on the duplicate and triplicate of the receipt.\n> \n> > (5)  If a receipt is issued under [subregulation (2)](#GS6@Gs2@EN)  –\n> > \n> > > > (a) the duplicate of the receipt must be retained by the party agent, or official agent, who signed the receipt; and\n> > > \n> > > > (b) the triplicate of the receipt is to remain in the receipt book.\n> \n> > (6)  A receipt issued under [subregulation (2)](#GS6@Gs2@EN) may be cancelled –\n> > \n> > > > (a) by writing the word “CANCELLED” across the face of all 3 copies of the receipt; and\n> > > \n> > > > (b) keeping all three copies of the receipt in the receipt book.\n> \n> > (7)  A receipt book may be kept in an electronic format that is an approved format.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Acknowledgement book","content":"### 7 Acknowledgement book\n\n> > (1)  An acknowledgement book required to be kept by a party agent or official agent must contain forms of acknowledgement that are –\n> > \n> > > > (a) in an approved format that include the following information:\n> > > > \n> > > > > > (i) the value of the gift that is a political donation for which the acknowledgement is issued;\n> > > > > \n> > > > > > (ii) the date on which the gift was made;\n> > > > > \n> > > > > > (iii) a description of the gift;\n> > > > > \n> > > > > > (iv) the purpose of the gift; and\n> > > \n> > > > (b) in triplicate; and\n> > > \n> > > > (c) machine-numbered serially.\n> \n> > (2)  A party agent, or an official agent, who is required to keep an acknowledgement book must ensure that an acknowledgement is issued from the acknowledgement book in respect of each gift of a political donation made to the party agent, or official agent, during the relevant disclosure period.\n> \n> > (3)  An acknowledgement issued under [subregulation (2)](#GS6@Gs2@EN) is to be –\n> > \n> > > > (a) completed in ink or indelible pencil; and\n> > > \n> > > > (b) signed by the party agent or official agent who received the gift to which the acknowledgement relates.\n> \n> > (4)  Carbon impressions of an acknowledgement issued under [subregulation (2)](#GS6@Gs2@EN) are to be made on the duplicate and triplicate of the acknowledgement.\n> \n> > (5)  If an acknowledgement is issued under [subregulation (2)](#GS6@Gs2@EN)  –\n> > \n> > > > (a) the duplicate of the acknowledgement must be retained by the party agent or the official agent who received the gift to which the acknowledgement relates; and\n> > > \n> > > > (b) the triplicate of the acknowledgement is to remain in the acknowledgement book.\n> \n> > (6)  An acknowledgement issued under [subregulation (2)](#GS6@Gs2@EN) may be cancelled –\n> > \n> > > > (a) by writing the word “CANCELLED” across the face of all 3 copies of the acknowledgement; and\n> > > \n> > > > (b) keeping all three copies of the acknowledgement in the acknowledgement book.\n> \n> > (7)  An acknowledgement book may be kept in an electronic format that is an approved format.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Vouching for political donations","content":"### 8 Vouching for political donations\n\n> > (1)  For the purposes of [section 49(6)](/view/html/inforce/2026-04-12/act-2023-037#GS49@Gs6@EN) of the Act, the prescribed manner of vouching for a disclosure in a donation declaration made by a party agent or an official agent, under that section, is –\n> > \n> > > > (a) if the disclosure is required to occur during an election campaign period, by lodging with the relevant donation declaration –\n> > > > \n> > > > > > (i) a scanned, and electronic, copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a physical format; or\n> > > > > \n> > > > > > (ii) an electronic copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a digital format; or\n> > > \n> > > > (b) if the disclosure occurs at any other time, by lodging with the relevant donation declaration –\n> > > > \n> > > > > > (i) the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a physical format; or\n> > > > > \n> > > > > > (ii) an electronic copy of the receipt book, and the acknowledgement book, required to be kept by a party agent or official agent, if those books are kept in a digital format.\n> \n> > (2)  If a party agent or official agent lodges a receipt book, or acknowledgement book, under this regulation, in a physical format –\n> > \n> > > > (a) the receipt book must contain –\n> > > > \n> > > > > > (i) the triplicate forms of each receipt issued in respect of a donation received by the party agent or official agent; and\n> > > > > \n> > > > > > (ii) the original, duplicate and triplicate of each unused receipt; and\n> > > \n> > > > (b) the acknowledgement book must contain –\n> > > > \n> > > > > > (i) the triplicate forms of each acknowledgement issued in respect of a gift received by the party agent or official agent; and\n> > > > > \n> > > > > > (ii) the original, duplicate and triplicate of each unused acknowledgement.","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"Disclosure of electoral expenditure","content":"### 9 Disclosure of electoral expenditure\n\n> > (1)  In this regulation –\n> > \n> > > ***copy of advertising material*** means, in the case of an advertisement by radio, television, cinema, social media or online –\n> > > \n> > > > > (a) the text of the advertisement, if any; or\n> > > > \n> > > > > (b) an electronic copy of the advertisement.\n> \n> > (2)  For the purposes of [section 71(8)](/view/html/inforce/2026-04-12/act-2023-037#GS71@Gs8@EN) of the Act, the prescribed manner of vouching for electoral expenditure in an Assembly election campaign return is by attaching to the return –\n> > \n> > > > (a) subject to [subregulation (3)](#GS9@Gs3@EN) , copies of either the invoices or receipts, or a mixture of both, issued in respect of the expenditure; and\n> > > \n> > > > (b) copies of any advertising material to which any portion of the expenditure relates, but not online advertising material if the cost of the transaction for the online advertising material did not exceed $50.\n> \n> > (3)  A copy of an invoice or receipt may only be attached to an Assembly election campaign return if the invoice or receipt sets out such particulars as are sufficient to identify clearly the nature of the expenditure to which it relates.","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":"Certain account statements to be provided to the Commission","content":"### 10 Certain account statements to be provided to the Commission\n\n> > (1)  If a party agent or official agent lodges an Assembly election campaign return with the Commission under [section 71](/view/html/inforce/2026-04-12/act-2023-037#GS71@EN) of the Act in relation to an election campaign, the party agent or official agent must also lodge with the Commission a copy of the bank statements in respect of the campaign account for the election campaign period.\n> \n> > (2)  The copies of the bank statements for a campaign account lodged under [subregulation (1)](#GS10@Gs1@EN) with an Assembly election campaign return must cover the relevant election campaign period.","sortOrder":9},{"sectionNumber":"11","sectionType":"section","heading":"Inspectors","content":"### 11 Inspectors\n\n> For the purposes of [section 158(1)(b)](/view/html/inforce/2026-04-12/act-2023-037#GS158@Gs1@Hpb@EN) of the Act, the following classes of persons are prescribed as classes of person from whom inspectors may be appointed:\n> \n> > > (a) State Service officers and State Service employees;\n> > \n> > > (b) Australian lawyers;\n> > \n> > > (c) persons who have successfully completed a Certificate IV in the discipline of Government Investigations, or an equivalent certificate, that is recognised within the Australian Qualifications Framework within the meaning of the [Training and Workforce Development Act 2013](/view/html/inforce/2026-04-12/act-2013-009) ;\n> > \n> > > (d) persons who are members of one of the following societies or institutes:\n> > > \n> > > > > (i) the Australian Society of Certified Practising Accountants;\n> > > > \n> > > > > (ii) the Institute of Chartered Accountants in Australia;\n> > > > \n> > > > > (iii) the Institute of Public Accountants in Australia.\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 27 June 2025\n\nThese regulations are administered in the Department of Justice.","sortOrder":10}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"These regulations implement procedural and evidentiary rules under the Act—prescribing how donations and gifts are recorded, how disclosures are vouched, what documentary material must be lodged, and which classes of persons may be inspectors. They do not, on their face, expand or narrow the substantive categories of persons or donations captured by the Act; they set compliance mechanics and qualifications for inspectors rather than altering statutory thresholds or definitions."},"complexity_factors":["Frequent cross‑references to the Electoral Disclosure and Funding Act 2023 (Reg 3), requiring users to read both instruments to understand legal effects.","Detailed, technical record‑keeping rules for receipts and acknowledgements (triplicate, machine‑numbered, carbon impressions, ink/indelible pencil, cancellation procedure) (Regs 6–7).","Two parallel formats and different handling rules: physical books vs approved electronic format, with different vouching/lodgement procedures depending on timing (election campaign period v. other times) (Regs 6–8).","Vouching and disclosure evidentiary rules vary by context — e.g. scanned copies during campaign periods, originals otherwise — introducing conditional compliance steps (Reg 8).","Specific documentary attachments for electoral expenditure returns, including invoices/receipts and copies of advertising material, with a de minimis exemption for online ads under $50, and a content sufficiency test for invoices (Reg 9).","Mandatory bank‑statement disclosure for campaign accounts covering the campaign period, adding a financial‑records compliance burden (Reg 10).","Prescribed classes for appointment as inspectors with professional/qualification requirements (State Service, lawyers, accounting institutes, or a Certificate IV in Government Investigations), which narrows who may be appointed (Reg 11).","Several requirements refer to 'approved format' without setting the approval process in the regulations, creating administrative discretion and implementation risk (Regs 6–7).","Penalties are referenced on receipts (Reg 4) but the regulations do not set penalty amounts or enforcement mechanics, requiring consultation with the Act for full effect."],"plain_english_summary":"These regulations set out how party agents and official agents must record, acknowledge and vouch for political donations and campaign spending. They require specific receipt/acknowledgement formats (triplicate, machine‑numbered, ink), rules for lodging evidence (physical vs electronic, scanned copies during campaign periods), bank‑statement disclosure for campaign accounts, and prescribes classes of persons who may be appointed as inspectors (regs 4–11). They matter because they define the documentary and procedural steps that donors, parties and campaign agents must follow to comply with the Act."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: implementing the administrative and procedural machinery for the Electoral Disclosure and Funding Act 2023. They do not expand beyond the core functions of record-keeping, receipt issuance, and documentation requirements for political donations and electoral expenditure."},"complexity_factors":["Only 3 defined terms in the interpretation section (acknowledgement book, Act, receipt book)","Extensive cross-referencing to the parent Act (Electoral Disclosure and Funding Act 2023) for substantive provisions","Detailed procedural requirements for physical record-keeping (triplicate forms, carbon impressions, ink requirements) that mirror older paper-based systems but allow for electronic alternatives","Conditional logic distinguishing between election campaign periods and other times for vouching requirements (regulation 8)","Nested subregulations with up to 4 levels of numbering (e.g., 8(1)(a)(i))","Specific technical requirements (machine-numbered serially, indelible pencil, carbon impressions) that create prescriptive compliance obligations","Exception for online advertising under $50 in regulation 9(2)(b)"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations set out the practical paperwork and record-keeping rules for Tasmania's political donation and election spending disclosure system. They operate under the *Electoral Disclosure and Funding Act 2023*.\n\n**Who it affects:**\n\n- **Party agents** (people officially responsible for handling money on behalf of political parties)\n- **Official agents** (people officially responsible for handling money on behalf of candidates, elected members, or third-party campaigners)\n- **Donors** who give $1,000 or more to political causes\n- **The Tasmanian Electoral Commission** (which oversees compliance)\n\n**Key requirements:**\n\n- **Receipt books**: Agents must issue formal receipts for all political donations, using triplicate (three-copy) books with serial numbers. These must record the amount, date, and purpose of each donation.\n- **Acknowledgement books**: Agents must issue acknowledgements for non-cash gifts (like services or goods) that count as political donations, again using triplicate books.\n- **Mandatory warning statements**: Receipts for reportable donations must include a specific warning telling donors they may need to lodge their own declaration with the Electoral Commission if they give $1,000 or more.\n- **Vouching for disclosures**: When agents submit their donation declarations, they must provide their receipt and acknowledgement books (either physical copies or electronic versions, depending on timing).\n- **Election spending proof**: Candidates and parties must attach invoices, receipts, and copies of advertising materials to their election spending returns. Bank statements for campaign accounts must also be provided.\n- **Inspector qualifications**: The regulations specify who can be appointed as inspectors to investigate compliance—including public servants, lawyers, qualified investigators, and certified accountants.\n\n**Why it matters:**\n\nThese rules create the paper trail (or digital trail) that makes political donation transparency work in practice. Without these detailed record-keeping requirements, the main Act's disclosure obligations would be unenforceable. The triplicate receipt system ensures there's always a backup copy, and the mandatory warning statements help donors understand their own legal obligations."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available metadata, there is no indication the scope has changed from its original intent. The regulation appears to operate as originally designed to support electoral disclosure and funding transparency in Tasmania. No amending instruments appear to have substantially altered its scope since commencement on 27 June 2025."},"complexity_factors":["Electoral and political finance law is a specialised area with technical definitions (e.g. 'associated entities', 'third parties', 'disclosure thresholds')","Regulations operate subordinate to a parent Act, meaning full understanding requires reading both instruments together","Multiple categories of regulated persons (parties, candidates, donors, third parties) each with potentially different obligations","Insufficient substantive content was provided in the text to assess full complexity — only metadata/status information was available, which artificially limits this assessment","Tasmanian-specific rules may differ from Commonwealth or other state equivalents, creating confusion for those familiar with other jurisdictions"],"plain_english_summary":"These Tasmanian regulations set out how political donations and campaign funding must be reported and managed, implementing procedures and forms that support the Electoral Disclosure and Funding Act. They affect parties, candidates, associated entities, donors and third parties involved in elections. By prescribing disclosure rules and administrative steps, they aim to increase transparency and limit secret influence in Tasmanian politics."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/electoral-disclosure-and-funding-regulations-2025","history":"/api/acts/electoral-disclosure-and-funding-regulations-2025/history","analysis":"/api/acts/electoral-disclosure-and-funding-regulations-2025/analysis","conflicts":"/api/acts/electoral-disclosure-and-funding-regulations-2025/conflicts","importantCases":"/api/acts/electoral-disclosure-and-funding-regulations-2025/important-cases","documents":"/api/acts/electoral-disclosure-and-funding-regulations-2025/documents"}}