This regulation fills in operational detail under the Electoral Act: it prescribes who may use electronically assisted voting, fixes prices and rounding rules for electoral‑roll extracts, sets auditor qualifications, imposes strict reporting deadlines for gifts and loans, and specifies extensive record‑keeping for donations and electoral expenditure.
The costs and administrative burden fall on local governments (fees for roll data (s.4)) and on election participants, third parties and registered parties (detailed records and tight 24‑hour or 7‑business‑day returns (pt.5, ss.23–29; ss.10,15,16)). The commission must approve and publish procedures (ss.7,21,31).
The Electoral Regulation 2024 makes detailed, mostly technical prescriptions that operate under the primary electoral Act (referred to throughout this regulation as the Act). The regulation commences on 1 September 2024 (section 2). Mechanically it does the following.
Prescribes what additional information may be provided from electoral rolls and which government entities are prescribed recipients for roll data under the Act (section 3). The prescribed government entities are Brisbane City Council, Gold Coast City Council, Ipswich City Council, Logan City Council, the Residential Tenancies Authority and the department administering the Transport Operations (Road Use Management) Act 1995 (section 3).
Fixes the price formula for supplying the most recent version of an entire electoral roll and annual changes to local government areas under the Act (section 4). The formula is expressed in fee units: a base of 507.30 fee units plus 37.75 fee units for each 1,000 electors (or part of 1,000) enrolled for the local government area as at 31 August before the request. Section 4 also prescribes the rounding rules to convert fee-unit amounts into dollars using the Acts Interpretation Act 1954 rounding method.
Specifies certain roll fields as restricted information for purposes of the Act’s schedule definition of “publicly available part”: a person’s sex, occupation, date of birth and the date the person was enrolled (section 5).
Prescribes classes of electors who may make an electronically assisted vote: special postal voters who are not detained in lawful custody, distance voters and out‑of‑State voters (section 6). The regulation defines “distance voter” as an elector whose address on the roll is more than 20 km by the nearest practicable route from a polling booth, and it sets the by‑election exception where an elector cannot vote at a polling booth during the voting period (section 6).
Current sections
Direct links to the current provisions in Electoral Regulation 2024.
44
pt.1
Preliminary
Preliminary
sec.1
Short title
sec.1 Short title
This regulation may be cited as the Electoral Regulation 2024 .
sec.2
Commencement
sec.2 Commencement
This regulation commences on 1 September 2024.
pt.2
Electoral rolls
Electoral rolls
sec.3
Electoral rolls— Act , s 58
sec.3 Electoral rolls— Act , s 58
For section 58 (3) (e) of the Act , the other information prescribed for each person is the date the person is enrolled on the electoral roll.
For section 58 (7) of the Act , the following government entities are prescribed—
Brisbane City Council;
Gold Coast City Council;
Ipswich City Council;
Logan City Council;
Residential Tenancies Authority;
the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
(sec.3-ssec.1) For section 58 (3) (e) of the Act , the other information prescribed for each person is the date the person is enrolled on the electoral roll.
(sec.3-ssec.2) For section 58 (7) of the Act , the following government entities are prescribed— Brisbane City Council; Gold Coast City Council; Ipswich City Council; Logan City Council; Residential Tenancies Authority; the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
(a) Brisbane City Council;
(b) Gold Coast City Council;
(c) Ipswich City Council;
(d) Logan City Council;
(e) Residential Tenancies Authority;
(f) the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
sec.4
Price for giving information about electoral rolls to local government— Act , s 61
sec.4 Price for giving information about electoral rolls to local government— Act , s 61
For section 61 (1) of the Act , table, item 7, column 4, paragraph (b) and item 8, column 4, paragraph (b) , the price for a copy of the most recent version of the entire electoral roll and changes to the most recent version of the entire electoral roll for a calendar year is the sum of—
507.30 fee units; and
37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
Subsection (3) applies for working out the amount of a price for supplying information about the electoral rolls under this section.
For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded—
if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or
if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or
if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards).
Subsection (1) (b) prescribes an amount of 37.75 fee units. If the value of a fee unit for this regulation were $1.50, the number of dollars obtained by multiplying $1.50 by 37.75 would be $56.625. Because $56.625 is halfway between $56.60 and $56.65, it is rounded upwards, so the amount would be $56.65.
(sec.4-ssec.1) For section 61 (1) of the Act , table, item 7, column 4, paragraph (b) and item 8, column 4, paragraph (b) , the price for a copy of the most recent version of the entire electoral roll and changes to the most recent version of the entire electoral roll for a calendar year is the sum of— 507.30 fee units; and 37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
(sec.4-ssec.2) Subsection (3) applies for working out the amount of a price for supplying information about the electoral rolls under this section.
(sec.4-ssec.3) For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded— if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards). Subsection (1) (b) prescribes an amount of 37.75 fee units. If the value of a fee unit for this regulation were $1.50, the number of dollars obtained by multiplying $1.50 by 37.75 would be $56.625. Because $56.625 is halfway between $56.60 and $56.65, it is rounded upwards, so the amount would be $56.65.
(a) 507.30 fee units; and
(b) 37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
(a) if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or
(b) if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or
(c) if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards).
sec.5
Restricted information— Act , sch 1
sec.5 Restricted information— Act , sch 1
For schedule 1 of the Act , definition publicly available part , paragraph (b) , the following information about a person whose name is on the electoral roll is prescribed to be restricted information—
the person’s sex, occupation and date of birth;
the date the person is enrolled on the electoral roll.
(a) the person’s sex, occupation and date of birth;
(b) the date the person is enrolled on the electoral roll.
pt.3
Electronically assisted voting
Electronically assisted voting
sec.6
Electors who may make an electronically assisted vote— Act , s 121A
sec.6 Electors who may make an electronically assisted vote— Act , s 121A
For section 121A (c) of the Act , each of the following classes of electors are prescribed—
special postal voters who are not detained in lawful custody;
distance voters;
out-of-State voters.
In this section—
distance voter —
means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and
if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election.
an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election
out-of-State voter , for an election, means an elector who is not in Queensland at any time during the voting period.
voting period , for an election, means the period—
starting on the first day that a pre-poll ordinary vote may be made for an election; and
ending when ordinary voting hours for the election ends.
(sec.6-ssec.1) For section 121A (c) of the Act , each of the following classes of electors are prescribed— special postal voters who are not detained in lawful custody; distance voters; out-of-State voters.
(sec.6-ssec.2) In this section— distance voter — means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election. an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election out-of-State voter , for an election, means an elector who is not in Queensland at any time during the voting period. voting period , for an election, means the period— starting on the first day that a pre-poll ordinary vote may be made for an election; and ending when ordinary voting hours for the election ends.
(a) special postal voters who are not detained in lawful custody;
(b) distance voters;
(c) out-of-State voters.
(a) means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and
(b) if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election. Example of an elector for paragraph (b) — an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election
(a) starting on the first day that a pre-poll ordinary vote may be made for an election; and
(b) ending when ordinary voting hours for the election ends.
sec.7
Approval of procedures for electronically assisted voting— Act , s 121B
sec.7 Approval of procedures for electronically assisted voting— Act , s 121B
For section 121B (3) (a) of the Act , the procedures set out in the document called ‘Procedure for electronically assisted voting for State elections, version 4.0’, made by the commission on 14 December 2023, are approved.
Under section 121B (3) (c) of the Act , the procedures must be published on the commission’s website.
pt.4
Election funding and financial disclosure
Election funding and financial disclosure
sec.8
Qualifications or experience for auditors— Act , s 197
sec.8 Qualifications or experience for auditors— Act , s 197
For section 197 of the Act , definition auditor , paragraph (a) , the qualifications prescribed are any of the following—
registration as an auditor under the Corporations Act ;
membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
(a) registration as an auditor under the Corporations Act ;
(b) membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
(c) membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
(d) membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
sec.9
Amount of policy development payment for eligible registered political party or independent member— Act , s 241
sec.9 Amount of policy development payment for eligible registered political party or independent member— Act , s 241
For section 241 (1) of the Act , the amount prescribed for definition A is $3m.
sec.10
Period for candidate to give return about gift or loan received— Act , ss 261 and 262
sec.10 Period for candidate to give return about gift or loan received— Act , ss 261 and 262
For sections 261 (2) (c) and 262 (2) (c) of the Act , the day or time prescribed for a return about a gift or loan received by a candidate is—
if the gift or loan is received within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the day the gift or loan is received.
(a) if the gift or loan is received within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
(b) otherwise—the seventh business day after the day the gift or loan is received.
sec.11
Period for giving returns for gifts by third parties that incur expenditure for political purposes— Act , s 263
sec.11 Period for giving returns for gifts by third parties that incur expenditure for political purposes— Act , s 263
For section 263 (3)(c) of the Act , the day prescribed for a return about a gift received by a third party is the seventh business day after the day the gift is used as mentioned in section 263 (2)(b) of the Act .
sec.12
Period for giving returns by third parties for gifts made to candidates— Act , s 264
sec.12 Period for giving returns by third parties for gifts made to candidates— Act , s 264
For section 264 (2) of the Act , the day prescribed for a return about a gift made by a third party is the seventh business day after the day the gift is made.
For section 264 (5) of the Act , the day prescribed is—
for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
for each subsequent gift—the seventh business day after the day the gift is made.
(sec.12-ssec.1) For section 264 (2) of the Act , the day prescribed for a return about a gift made by a third party is the seventh business day after the day the gift is made.
(sec.12-ssec.2) For section 264 (5) of the Act , the day prescribed is— for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and for each subsequent gift—the seventh business day after the day the gift is made.
(a) for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
(b) for each subsequent gift—the seventh business day after the day the gift is made.
sec.13
Period for giving returns by entities for gifts made to political parties— Act , s 265
sec.13 Period for giving returns by entities for gifts made to political parties— Act , s 265
For section 265 (2) of the Act , the day prescribed for a return about a gift made by an entity to a registered political party is the seventh business day after the day the gift is made.
For section 265 (4) of the Act , the day prescribed is—
for the gift (the threshold gift ) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
for each subsequent gift—the seventh business day after the day the gift is made.
(sec.13-ssec.1) For section 265 (2) of the Act , the day prescribed for a return about a gift made by an entity to a registered political party is the seventh business day after the day the gift is made.
(sec.13-ssec.2) For section 265 (4) of the Act , the day prescribed is— for the gift (the threshold gift ) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and for each subsequent gift—the seventh business day after the day the gift is made.
(a) for the gift (the threshold gift ) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
(b) for each subsequent gift—the seventh business day after the day the gift is made.
sec.14
Time person taken to remain as candidate— Act , s 271
sec.14 Time person taken to remain as candidate— Act , s 271
For section 271 (3) of the Act , the time prescribed is 30 days after the polling day for the election.
sec.15
Period for registered political party to give return about gift or loan received— Act , s 290
sec.15 Period for registered political party to give return about gift or loan received— Act , s 290
For section 290 (2) (d) of the Act , the day or time prescribed for a return about a gift or loan received by a registered political party is—
if the gift or loan is received within 7 business days before the polling day for a general election—24 hours after the gift or loan is received; or
if the gift or loan is received within 7 business days before the polling day for a by-election in which the registered political party has endorsed a candidate—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the day the gift or loan is received.
(a) if the gift or loan is received within 7 business days before the polling day for a general election—24 hours after the gift or loan is received; or
(b) if the gift or loan is received within 7 business days before the polling day for a by-election in which the registered political party has endorsed a candidate—24 hours after the gift or loan is received; or
(c) otherwise—the seventh business day after the day the gift or loan is received.
sec.16
Period for financial controller of associated entity to give return about gift or loan received— Act , s 294
sec.16 Period for financial controller of associated entity to give return about gift or loan received— Act , s 294
For section 294 (2) (d) of the Act , the day or time prescribed for a return about a gift or loan received by an entity is—
if the gift or loan is received by an associated entity of a registered political party within 7 business days before the polling day for a general election or by-election in which the party has endorsed a candidate—24 hours after the gift or loan is received; or
if the gift or loan is received by an associated entity of a candidate in an election within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the day the gift or loan is received.
(a) if the gift or loan is received by an associated entity of a registered political party within 7 business days before the polling day for a general election or by-election in which the party has endorsed a candidate—24 hours after the gift or loan is received; or
(b) if the gift or loan is received by an associated entity of a candidate in an election within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
(c) otherwise—the seventh business day after the day the gift or loan is received.
sec.17
Detail to be provided in returns by political parties and associated entities— Act , s 296
sec.17 Detail to be provided in returns by political parties and associated entities— Act , s 296
For a gift or loan that is the subject of a return given by a registered political party’s agent or associated entity’s financial controller under section 290 (2) or 294 (2) of the Act, the return must state the day the gift or loan was made to the party or associated entity.
sec.18
Prescribed details for application for registration of third party for an election— Act , s 299
sec.18 Prescribed details for application for registration of third party for an election— Act , s 299
For section 299 (2) (b) of the Act , the following details are prescribed—
the election to which the application relates;
the following details in relation to the third party—
if the third party is an individual—date of birth;
if the third party is not an individual—
ABN or ACN; and
business address;
telephone number;
email address.
(a) the election to which the application relates;
(b) the following details in relation to the third party— (i) if the third party is an individual—date of birth; (ii) if the third party is not an individual— (A) ABN or ACN; and (B) business address; (iv) telephone number; (v) email address.
(i) if the third party is an individual—date of birth;
(ii) if the third party is not an individual— (A) ABN or ACN; and (B) business address;
(A) ABN or ACN; and
(B) business address;
(iv) telephone number;
(v) email address.
(i) if the third party is an individual—date of birth;
(ii) if the third party is not an individual— (A) ABN or ACN; and (B) business address;
(A) ABN or ACN; and
(B) business address;
(iv) telephone number;
(v) email address.
(A) ABN or ACN; and
(B) business address;
sec.19
Particulars to be included in register of non-monetary gifts— Act , s 305F
sec.19 Particulars to be included in register of non-monetary gifts— Act , s 305F
For section 305F (2) (a) of the Act , the following particulars about a non-monetary gift are prescribed—
a description of the gift;
the day the gift was received;
the value of the gift;
the relevant particulars of the person who made the gift;
for a gift that has been disposed of—
the day of the disposal; and
the amount received for the disposal.
(a) a description of the gift;
(b) the day the gift was received;
(c) the value of the gift;
(d) the relevant particulars of the person who made the gift;
(e) for a gift that has been disposed of— (i) the day of the disposal; and (ii) the amount received for the disposal.
(i) the day of the disposal; and
(ii) the amount received for the disposal.
(i) the day of the disposal; and
(ii) the amount received for the disposal.
sec.20
Particulars of subscribed members and affiliates to be included in register— Act , s 305G
sec.20 Particulars of subscribed members and affiliates to be included in register— Act , s 305G
For section 305G (2) of the Act , the name of the person is the particular prescribed.
sec.21
Approval of procedures for electronic lodgement of returns— Act , s 315A
sec.21 Approval of procedures for electronic lodgement of returns— Act , s 315A
For section 315A (2) (a) of the Act , the procedures set out in the document called ‘Procedure for electronic lodgement of returns, version 3.0’, made by the commission on 22 May 2023, are approved.
Under section 315A (2) (c) of the Act , the procedures must be published on the commission’s website.
pt.5
Prescribed information to be included in particular records to be kept
Prescribed information to be included in particular records to be kept
pt.5-div.1
Preliminary
Preliminary
sec.22
Purpose of part
sec.22 Purpose of part
This part prescribes, for section 305AB (1) (b) of the Act , information that is required to be included in a record for a prescribed matter.
pt.5-div.2
Records about political donations and other gifts and loans
Records about political donations and other gifts and loans
sec.23
Political donations made to or for the benefit of particular election participants
sec.23 Political donations made to or for the benefit of particular election participants
This section applies for a record about a political donation made to, or for the benefit of, a participant in an election, other than a third party.
The following information must be included in the record—
the day the political donation was made;
the amount or value of the political donation;
for a political donation that is a gift—how the value of the gift is worked out under section 201B of the Act ;
the relevant particulars of the person who made the political donation;
for a political donation that is a gift or loan made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;
the donor statement, if any, that accompanied the political donation;
a copy of the receipt required, under section 258 (2) of the Act , to be given to the person who made the political donation;
for a political donation that is refunded or returned in full or in part—
the day the refund was given or the return was made; and
the amount or value refunded or returned; and
for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
See sections 220 (3) and 272 (3) of the Act for other information to be included in records about political donations of property other than money and records about loans.
If the record is about a political donation that is electoral expenditure gifted to the election participant, the following information must also be included in the record—
details about how the electoral expenditure benefits the election participant;
details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the election participant provided for the electoral expenditure;
a copy of an invoice, if any, issued to the election participant for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
(sec.23-ssec.1) This section applies for a record about a political donation made to, or for the benefit of, a participant in an election, other than a third party.
(sec.23-ssec.2) The following information must be included in the record— the day the political donation was made; the amount or value of the political donation; for a political donation that is a gift—how the value of the gift is worked out under section 201B of the Act ; the relevant particulars of the person who made the political donation; for a political donation that is a gift or loan made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan; the donor statement, if any, that accompanied the political donation; a copy of the receipt required, under section 258 (2) of the Act , to be given to the person who made the political donation; for a political donation that is refunded or returned in full or in part— the day the refund was given or the return was made; and the amount or value refunded or returned; and for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act . See sections 220 (3) and 272 (3) of the Act for other information to be included in records about political donations of property other than money and records about loans.
(sec.23-ssec.3) If the record is about a political donation that is electoral expenditure gifted to the election participant, the following information must also be included in the record— details about how the electoral expenditure benefits the election participant; details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the election participant provided for the electoral expenditure; a copy of an invoice, if any, issued to the election participant for the electoral expenditure; for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
(a) the day the political donation was made;
(b) the amount or value of the political donation;
(c) for a political donation that is a gift—how the value of the gift is worked out under section 201B of the Act ;
(d) the relevant particulars of the person who made the political donation;
(e) for a political donation that is a gift or loan made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;
(f) the donor statement, if any, that accompanied the political donation;
(g) a copy of the receipt required, under section 258 (2) of the Act , to be given to the person who made the political donation;
(h) for a political donation that is refunded or returned in full or in part— (i) the day the refund was given or the return was made; and (ii) the amount or value refunded or returned; and (iii) for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a political donation that is a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(a) details about how the electoral expenditure benefits the election participant;
(b) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the election participant provided for the electoral expenditure;
(d) a copy of an invoice, if any, issued to the election participant for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
sec.24
Other gifts or loans made to or for the benefit of particular election participants
sec.24 Other gifts or loans made to or for the benefit of particular election participants
This section applies for a record about a gift or loan that is not a political donation made to, or for the benefit of, a participant in an election, other than a third party.
The following information must be included in the record—
the day the gift or loan was made;
the amount or value of the gift or loan;
for a record about a gift—how the value of the gift is worked out under section 201B of the Act ;
the relevant particulars of the person who made the gift or loan;
if the gift is given or the loan is made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;
for a record about a gift that is refunded or returned in full or in part—
the day the refund was given or the return was made; and
the amount or value refunded or returned; and
for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
See sections 220 (3) and 272 (3) of the Act for other information to be included in records about political donations of property other than money and records about loans.
If the record is about a gift that is electoral expenditure gifted to the election participant, the following information must also be included in the record—
details about how the electoral expenditure benefits the election participant;
details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the election participant provided for the electoral expenditure;
a copy of an invoice, if any, issued to the election participant for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
(sec.24-ssec.1) This section applies for a record about a gift or loan that is not a political donation made to, or for the benefit of, a participant in an election, other than a third party.
(sec.24-ssec.2) The following information must be included in the record— the day the gift or loan was made; the amount or value of the gift or loan; for a record about a gift—how the value of the gift is worked out under section 201B of the Act ; the relevant particulars of the person who made the gift or loan; if the gift is given or the loan is made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan; for a record about a gift that is refunded or returned in full or in part— the day the refund was given or the return was made; and the amount or value refunded or returned; and for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act . See sections 220 (3) and 272 (3) of the Act for other information to be included in records about political donations of property other than money and records about loans.
(sec.24-ssec.3) If the record is about a gift that is electoral expenditure gifted to the election participant, the following information must also be included in the record— details about how the electoral expenditure benefits the election participant; details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the election participant provided for the electoral expenditure; a copy of an invoice, if any, issued to the election participant for the electoral expenditure; for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
(a) the day the gift or loan was made;
(b) the amount or value of the gift or loan;
(c) for a record about a gift—how the value of the gift is worked out under section 201B of the Act ;
(d) the relevant particulars of the person who made the gift or loan;
(e) if the gift is given or the loan is made by a person who is not the source of the gift or loan—the relevant particulars of the entity that is the source of the gift or loan;
(f) for a record about a gift that is refunded or returned in full or in part— (i) the day the refund was given or the return was made; and (ii) the amount or value refunded or returned; and (iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(a) details about how the electoral expenditure benefits the election participant;
(b) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the election participant provided for the electoral expenditure;
(d) a copy of an invoice, if any, issued to the election participant for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the election participant and 1 or more other participants in the election—details of the arrangement.
sec.25
Political donations or other gifts or loans made by particular election participants to other election participants
sec.25 Political donations or other gifts or loans made by particular election participants to other election participants
This section applies for a record about a political donation, or another gift or loan, made by a participant in an election, other than a third party, (the first participant ) to another participant in the election (the second participant ).
The following information must be included in the record—
the day the political donation, gift or loan was made;
the amount or value of the political donation, gift or loan;
for a record about a gift—how the value of the gift is worked out under section 201B of the Act ;
the relevant particulars of the first participant;
for a record about a loan—the terms and conditions of the loan;
for a gift that is returned or refunded in full or in part—
the day the refund was given or the return was made; and
the amount or value refunded or returned; and
for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
If the record is about a gift that is electoral expenditure gifted to the second participant, the following information must also be included in the record—
details about how the electoral expenditure benefits the second participant;
details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the first participant received from the second participant for incurring the electoral expenditure;
a copy of an invoice, if any, the first participant issued to the second participant for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the first participant and second participant, and other participants in the election—the details of the arrangement.
(sec.25-ssec.1) This section applies for a record about a political donation, or another gift or loan, made by a participant in an election, other than a third party, (the first participant ) to another participant in the election (the second participant ).
(sec.25-ssec.2) The following information must be included in the record— the day the political donation, gift or loan was made; the amount or value of the political donation, gift or loan; for a record about a gift—how the value of the gift is worked out under section 201B of the Act ; the relevant particulars of the first participant; for a record about a loan—the terms and conditions of the loan; for a gift that is returned or refunded in full or in part— the day the refund was given or the return was made; and the amount or value refunded or returned; and for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(sec.25-ssec.3) If the record is about a gift that is electoral expenditure gifted to the second participant, the following information must also be included in the record— details about how the electoral expenditure benefits the second participant; details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the first participant received from the second participant for incurring the electoral expenditure; a copy of an invoice, if any, the first participant issued to the second participant for the electoral expenditure; for electoral expenditure incurred under an arrangement between the first participant and second participant, and other participants in the election—the details of the arrangement.
(a) the day the political donation, gift or loan was made;
(b) the amount or value of the political donation, gift or loan;
(c) for a record about a gift—how the value of the gift is worked out under section 201B of the Act ;
(d) the relevant particulars of the first participant;
(e) for a record about a loan—the terms and conditions of the loan;
(f) for a gift that is returned or refunded in full or in part— (i) the day the refund was given or the return was made; and (ii) the amount or value refunded or returned; and (iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(a) details about how the electoral expenditure benefits the second participant;
(b) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the first participant received from the second participant for incurring the electoral expenditure;
(d) a copy of an invoice, if any, the first participant issued to the second participant for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the first participant and second participant, and other participants in the election—the details of the arrangement.
sec.26
Gifts made to or for the benefit of a third party
sec.26 Gifts made to or for the benefit of a third party
This section applies for a record about a gift made to, or for the benefit of, a third party about which the third party is required to give the commission a return under section 263 of the Act .
The following information must be included in the record—
the day the gift was made;
the amount or value of the gift;
for a gift of property other than money—how the value of the gift is worked out under section 201B of the Act ;
the relevant particulars of the person who made the gift;
if the person who made the gift is not the source of the gift—the relevant particulars of the entity that is the source of the gift;
for a gift that is refunded or returned in full or in part—
the day the refund was given or the return was made; and
the amount or value refunded or returned; and
for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record—
details about how the electoral expenditure benefits the third party;
details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the third party provided for the electoral expenditure;
a copy of an invoice, if any, issued to the third party for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the third party and 1 or more participants in an election—details of the arrangement.
(sec.26-ssec.1) This section applies for a record about a gift made to, or for the benefit of, a third party about which the third party is required to give the commission a return under section 263 of the Act .
(sec.26-ssec.2) The following information must be included in the record— the day the gift was made; the amount or value of the gift; for a gift of property other than money—how the value of the gift is worked out under section 201B of the Act ; the relevant particulars of the person who made the gift; if the person who made the gift is not the source of the gift—the relevant particulars of the entity that is the source of the gift; for a gift that is refunded or returned in full or in part— the day the refund was given or the return was made; and the amount or value refunded or returned; and for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(sec.26-ssec.3) If the record is about a gift that is electoral expenditure gifted to the third party, the following information must also be included in the record— details about how the electoral expenditure benefits the third party; details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the third party provided for the electoral expenditure; a copy of an invoice, if any, issued to the third party for the electoral expenditure; for electoral expenditure incurred under an arrangement between the third party and 1 or more participants in an election—details of the arrangement.
(a) the day the gift was made;
(b) the amount or value of the gift;
(c) for a gift of property other than money—how the value of the gift is worked out under section 201B of the Act ;
(d) the relevant particulars of the person who made the gift;
(e) if the person who made the gift is not the source of the gift—the relevant particulars of the entity that is the source of the gift;
(f) for a gift that is refunded or returned in full or in part— (i) the day the refund was given or the return was made; and (ii) the amount or value refunded or returned; and (iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(i) the day the refund was given or the return was made; and
(ii) the amount or value refunded or returned; and
(iii) for a return of a gift of property other than money—how the value of the gift, or the part of the gift, returned is worked out under section 201B of the Act .
(a) details about how the electoral expenditure benefits the third party;
(b) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the third party provided for the electoral expenditure;
(d) a copy of an invoice, if any, issued to the third party for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the third party and 1 or more participants in an election—details of the arrangement.
pt.5-div.3
Records about electoral expenditure
Records about electoral expenditure
sec.27
Electoral expenditure incurred
sec.27 Electoral expenditure incurred
This section applies for a record about electoral expenditure incurred—
by a participant in an election, other than a third party, or with the election participant’s authority, at any time; or
by a third party for an election, or with the third party’s authority, during the capped expenditure period for the election.
The following information must be included in the record—
the amount of the electoral expenditure;
the day the amount was paid;
a description of the goods or services for which the electoral expenditure was incurred;
the name and business address of the person who supplied the goods or provided the services;
the day the goods or services were supplied or provided;
for electoral expenditure to which section 281 (4) of the Act applies—the day the goods were first used for a campaign purpose during a capped expenditure period;
a copy of an invoice or receipt issued to the election participant for the electoral expenditure;
for electoral expenditure that benefits another participant in the election—
details about how the electoral expenditure benefits the other election participant; and
details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; and
a copy of an invoice, if any, issued to the other election participant for the electoral expenditure;
for electoral expenditure that relates to an election for an electoral district under section 281B of the Act —details of how the expenditure relates to the election under that section.
(sec.27-ssec.1) This section applies for a record about electoral expenditure incurred— by a participant in an election, other than a third party, or with the election participant’s authority, at any time; or by a third party for an election, or with the third party’s authority, during the capped expenditure period for the election.
(sec.27-ssec.2) The following information must be included in the record— the amount of the electoral expenditure; the day the amount was paid; a description of the goods or services for which the electoral expenditure was incurred; the name and business address of the person who supplied the goods or provided the services; the day the goods or services were supplied or provided; for electoral expenditure to which section 281 (4) of the Act applies—the day the goods were first used for a campaign purpose during a capped expenditure period; a copy of an invoice or receipt issued to the election participant for the electoral expenditure; for electoral expenditure that benefits another participant in the election— details about how the electoral expenditure benefits the other election participant; and details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; and a copy of an invoice, if any, issued to the other election participant for the electoral expenditure; for electoral expenditure that relates to an election for an electoral district under section 281B of the Act —details of how the expenditure relates to the election under that section.
(a) by a participant in an election, other than a third party, or with the election participant’s authority, at any time; or
(b) by a third party for an election, or with the third party’s authority, during the capped expenditure period for the election.
(a) the amount of the electoral expenditure;
(b) the day the amount was paid;
(c) a description of the goods or services for which the electoral expenditure was incurred;
(d) the name and business address of the person who supplied the goods or provided the services;
(e) the day the goods or services were supplied or provided;
(f) for electoral expenditure to which section 281 (4) of the Act applies—the day the goods were first used for a campaign purpose during a capped expenditure period;
(g) a copy of an invoice or receipt issued to the election participant for the electoral expenditure;
(h) for electoral expenditure that benefits another participant in the election— (i) details about how the electoral expenditure benefits the other election participant; and (ii) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; and (iii) a copy of an invoice, if any, issued to the other election participant for the electoral expenditure;
(i) details about how the electoral expenditure benefits the other election participant; and
(ii) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; and
(iii) a copy of an invoice, if any, issued to the other election participant for the electoral expenditure;
(i) for electoral expenditure that relates to an election for an electoral district under section 281B of the Act —details of how the expenditure relates to the election under that section.
(i) details about how the electoral expenditure benefits the other election participant; and
(ii) details of the circumstances mentioned in section 200B (1) (b) (i) or (ii) of the Act that apply; and
(iii) a copy of an invoice, if any, issued to the other election participant for the electoral expenditure;
pt.5-div.4
Records about State campaign accounts of registered political parties and candidates in an election
Records about State campaign accounts of registered political parties and candidates in an election
sec.28
Amounts paid into State campaign account
sec.28 Amounts paid into State campaign account
This section applies for a record about an amount paid into the State campaign account of a registered political party or candidate in an election.
The following information must be included in the record—
the amount;
the type of the amount, or each part of the amount, as mentioned in section 216 (2) of the Act ;
for each part of the amount that is of a type mentioned in section 216 (2) (b) , (c) , (e) , (f) , (i) or (j) —the information necessary to show the part is an amount of that type.
(sec.28-ssec.1) This section applies for a record about an amount paid into the State campaign account of a registered political party or candidate in an election.
(sec.28-ssec.2) The following information must be included in the record— the amount; the type of the amount, or each part of the amount, as mentioned in section 216 (2) of the Act ; for each part of the amount that is of a type mentioned in section 216 (2) (b) , (c) , (e) , (f) , (i) or (j) —the information necessary to show the part is an amount of that type.
(a) the amount;
(b) the type of the amount, or each part of the amount, as mentioned in section 216 (2) of the Act ;
(c) for each part of the amount that is of a type mentioned in section 216 (2) (b) , (c) , (e) , (f) , (i) or (j) —the information necessary to show the part is an amount of that type.
sec.29
Amounts paid from State campaign account
sec.29 Amounts paid from State campaign account
This section applies for a record about an amount paid from the State campaign account of a registered political party or candidate in an election.
The following information must be included in the record—
the amount;
for an amount paid for electoral expenditure incurred by the registered political party or candidate—information necessary to show the amount is paid for the electoral expenditure;
for an amount paid to reimburse a person for electoral expenditure incurred by the person for the registered political party or candidate—information necessary to show the amount is paid to reimburse the person;
for an amount paid as an amount payable under a loan to which section 217 of the Act applies—information necessary to show the amount is paid under the loan.
(sec.29-ssec.1) This section applies for a record about an amount paid from the State campaign account of a registered political party or candidate in an election.
(sec.29-ssec.2) The following information must be included in the record— the amount; for an amount paid for electoral expenditure incurred by the registered political party or candidate—information necessary to show the amount is paid for the electoral expenditure; for an amount paid to reimburse a person for electoral expenditure incurred by the person for the registered political party or candidate—information necessary to show the amount is paid to reimburse the person; for an amount paid as an amount payable under a loan to which section 217 of the Act applies—information necessary to show the amount is paid under the loan.
(a) the amount;
(b) for an amount paid for electoral expenditure incurred by the registered political party or candidate—information necessary to show the amount is paid for the electoral expenditure;
(c) for an amount paid to reimburse a person for electoral expenditure incurred by the person for the registered political party or candidate—information necessary to show the amount is paid to reimburse the person;
(d) for an amount paid as an amount payable under a loan to which section 217 of the Act applies—information necessary to show the amount is paid under the loan.
pt.6
Miscellaneous
Miscellaneous
sec.30
Documents for application for registration— Act , s 71
sec.30 Documents for application for registration— Act , s 71
For section 71 (4) (g) of the Act , the documents prescribed for an application for registration of a political party that is not a Queensland parliamentary party are—
for each elector whose name is set out in the application as being a member of the party, each of the following—
a document that is evidence of the elector’s current membership;
a statutory declaration by the secretary of the party verifying the information in the document; and
a list of the party’s associated entities.
(a) for each elector whose name is set out in the application as being a member of the party, each of the following— (i) a document that is evidence of the elector’s current membership; (ii) a statutory declaration by the secretary of the party verifying the information in the document; and
(i) a document that is evidence of the elector’s current membership;
(ii) a statutory declaration by the secretary of the party verifying the information in the document; and
(b) a list of the party’s associated entities.
(i) a document that is evidence of the elector’s current membership;
(ii) a statutory declaration by the secretary of the party verifying the information in the document; and
sec.31
Approval of procedures for counting of absentee votes— Act , s 130A
sec.31 Approval of procedures for counting of absentee votes— Act , s 130A
For section 130A (3) (a) of the Act , the procedures set out in the document called ‘Procedures for counting of absentee votes for State elections and referendums, version 2.2’, made by the commission on 26 July 2024, are approved.
Under section 130A (3) (c) of the Act , the procedures must be published on the commission’s website.
sec.32
Section sec.32
s 32 om 2026 Act No. 1 s 49 sch 1
pt.7
Transitional provision
Transitional provision
sec.33
Calls for nominations given before commencement
sec.33 Calls for nominations given before commencement
This section applies if—
before the commencement, a call for nominations of candidates for a preselection ballot was given under schedule 1, section 5 of the expired regulation; and
immediately before the commencement, the preselection ballot had not been held.
Schedule 1 of the expired regulation continues to apply in relation to the call for nominations and preselection ballot as if the expired regulation had not expired.
In this section—
expired regulation means the expired Electoral Regulation 2013 .
(sec.33-ssec.1) This section applies if— before the commencement, a call for nominations of candidates for a preselection ballot was given under schedule 1, section 5 of the expired regulation; and immediately before the commencement, the preselection ballot had not been held.
(sec.33-ssec.2) Schedule 1 of the expired regulation continues to apply in relation to the call for nominations and preselection ballot as if the expired regulation had not expired.
(sec.33-ssec.3) In this section— expired regulation means the expired Electoral Regulation 2013 .
(a) before the commencement, a call for nominations of candidates for a preselection ballot was given under schedule 1, section 5 of the expired regulation; and
(b) immediately before the commencement, the preselection ballot had not been held.
Source text: opening excerpt
Sourced from Queensland Legislation (legislation.qld.gov.au), CC BY 4.0.
pt.1 Preliminary
Preliminary
sec.1 Short title
sec.1 Short title
This regulation may be cited as the Electoral Regulation 2024 .
sec.2 Commencement
sec.2 Commencement
This regulation commences on 1 September 2024.
pt.2 Electoral rolls
Electoral rolls
sec.3 Electoral rolls— Act , s 58
sec.3 Electoral rolls— Act , s 58
For section 58 (3) (e) of the Act , the other information prescribed for each person is the date the person is enrolled on the electoral roll.
For section 58 (7) of the Act , the following government entities are prescribed—
Brisbane City Council;
Gold Coast City Council;
Ipswich City Council;
Logan City Council;
Residential Tenancies Authority;
the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
(sec.3-ssec.1) For section 58 (3) (e) of the Act , the other information prescribed for each person is the date the person is enrolled on the electoral roll.
(sec.3-ssec.2) For section 58 (7) of the Act , the following government entities are prescribed— Brisbane City Council; Gold Coast City Council; Ipswich City Council; Logan City Council; Residential Tenancies Authority; the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
(a) Brisbane City Council;
(b) Gold Coast City Council;
(c) Ipswich City Council;
(d) Logan City Council;
(e) Residential Tenancies Authority;
(f) the department in which the Transport Operations (Road Use Management) Act 1995 is administered.
sec.4 Price for giving information about electoral rolls to local government— Act , s 61
sec.4 Price for giving information about electoral rolls to local government— Act , s 61
For section 61 (1) of the Act , table, item 7, column 4, paragraph (b) and item 8, column 4, paragraph (b) , the price for a copy of the most recent version of the entire electoral roll and changes to the most recent version of the entire electoral roll for a calendar year is the sum of—
507.30 fee units; and
37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
Subsection (3) applies for working out the amount of a price for supplying information about the electoral rolls under this section.
For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded—
if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or
if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or
if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards).
Subsection (1) (b) prescribes an amount of 37.75 fee units. If the value of a fee unit for this regulation were $1.50, the number of dollars obtained by multiplying $1.50 by 37.75 would be $56.625. Because $56.625 is halfway between $56.60 and $56.65, it is rounded upwards, so the amount would be $56.65.
(sec.4-ssec.1) For section 61 (1) of the Act , table, item 7, column 4, paragraph (b) and item 8, column 4, paragraph (b) , the price for a copy of the most recent version of the entire electoral roll and changes to the most recent version of the entire electoral roll for a calendar year is the sum of— 507.30 fee units; and 37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
(sec.4-ssec.2) Subsection (3) applies for working out the amount of a price for supplying information about the electoral rolls under this section.
(sec.4-ssec.3) For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded— if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards). Subsection (1) (b) prescribes an amount of 37.75 fee units. If the value of a fee unit for this regulation were $1.50, the number of dollars obtained by multiplying $1.50 by 37.75 would be $56.625. Because $56.625 is halfway between $56.60 and $56.65, it is rounded upwards, so the amount would be $56.65.
Approves specific procedural documents produced by the commission for electronically assisted voting, electronic lodgement of returns and counting of absentee votes and requires those procedures to be published on the commission’s website (sections 7, 21 and 31). The regulation names the approved documents and records the dates and version numbers in which they were made.
Sets qualifications for auditors for electoral financial purposes, by reference to registration under the Corporations Act or membership of CPA Australia, the Institute of Public Accountants, or Chartered Accountants Australia and New Zealand (section 8).
Prescribes a monetary figure used in the Act for the policy development payment threshold, setting “definition A” at $3 million (section 9).
Prescribes timing rules for returns about gifts and loans for candidates, registered political parties, third parties and associated entities (sections 10-16). Broadly, gifts or loans received within seven business days before polling days have a 24‑hour return requirement, otherwise the return is due on the seventh business day after receipt; some provisions differ slightly by entity and whether the election is a general election or by‑election (sections 10, 11-16).
Specifies the particular information that must be recorded and kept for various transactions related to political donations, other gifts and loans, electoral expenditure, State campaign accounts and registers of non‑monetary gifts and members (Part 5, especially sections 22-29). These provisions list the fields and documentary items that must be retained, for example invoices, donor statements and particulars of suppliers.
Prescribes the particulars required for registration of a third party for an election (ABN/ACN, business address and contact details or, for an individual, date of birth) and the documents required for registration of a political party that is not a Queensland parliamentary party (section 18 and section 30).
Includes a transitional provision that preserves the application of schedule 1 of the expired Electoral Regulation 2013 to certain preselection calls for nominations given under the expired regulation before commencement if the preselection ballot had not been held immediately before commencement (section 33).
The regulation is primarily procedural and prescriptive: it fills in fields, deadlines and documentary requirements that the Act either requires or permits the regulation to determine. Many of its operative prescriptions operate by cross‑reference to sections of the Act (for example sections 58, 61, 121A, 121B, 197, 241, 258, 261-265, 271, 290, 294, 296, 299, 305F, 305G, 315A, 305AB, 281 and 281B are invoked in the regulation). The commission is given a role in producing and publishing approved procedures (sections 7, 21 and 31). The regulation does not itself create new offences, but it prescribes compliance inputs (data fields, timing and procedures) whose non‑observance will interact with the Act’s compliance and enforcement regime.
Main concepts
The regulation repeatedly operationalises a small set of core concepts from the Act. Understanding these concepts is necessary to apply the regulation.
Fee units and rounding. Section 4 sets prices expressed in fee units (507.30 fee units plus 37.75 fee units per 1,000 electors or part thereof for certain roll supplies). It directs conversion to dollars and specifies rounding rules that apply under the Acts Interpretation Act 1954: different rounding increments apply depending on the dollar amount (section 4(3)). The example in section 4 illustrates rounding where a fee unit equals $1.50.
Restricted information and the “publicly available part”. Section 5 prescribes that certain roll fields are “restricted information” for the Act’s schedule definition of “publicly available part”: sex, occupation, date of birth and date of enrolment. The regulation therefore draws a line between what may be publicly released and what must be withheld when material is characterised under the Act’s planning for public access.
Classes of electors for electronically assisted voting. Section 6 prescribes three classes eligible for electronically assisted votes: special postal voters not detained in lawful custody, distance voters and out‑of‑State voters. The regulation defines “distance voter” as more than 20 km by the nearest practicable route from a polling booth, and provides a by‑election extension where an elector cannot vote at a polling booth during the voting period. It also defines “voting period” for the purpose of these rules.
Approval and publication of procedural documents. The regulation does not itself set operational procedures in full detail for processes such as electronically assisted voting, electronic lodgement of returns or counting absentee votes. Instead it approves specific documents produced by the commission (“Procedure for electronically assisted voting for State elections, version 4.0” dated 14 December 2023; “Procedure for electronic lodgement of returns, version 3.0” dated 22 May 2023; “Procedures for counting of absentee votes for State elections and referendums, version 2.2” dated 26 July 2024) and requires those documents to be published on the commission’s website (sections 7, 21 and 31). Approval by regulation fixes which versions are the authorised procedures at commencement.
Recordkeeping fields. Part 5 prescribes detailed information to be recorded for political donations, other gifts and loans, electoral expenditure, State campaign account transactions and registers of non‑monetary gifts and members (sections 22-29). The list includes transactional metadata (dates, amounts), valuation methods (how to determine value of non‑cash gifts under the Act’s section 201B), supplier particulars for electoral expenditure, invoices and receipts, donor statements and particulars of the source entity where the donor is not the source. For register entries about non‑monetary gifts section 19 prescribes description, day received, value, source particulars and disposal details.
Timing windows for returns. Sections 10-16 prescribe when returns about gifts and loans must be lodged with the commission. The key pattern is a strict 24‑hour requirement for gifts or loans received within seven business days before polling in specified scenarios, otherwise a seventh business day deadline after receipt. Sections differentiate candidates, registered political parties, third parties, and associated entities and provide specific subtle differences for by‑elections or whether the party endorsed a candidate.
Qualifications for auditors. Section 8 prescribes who may qualify as an auditor for purposes of the Act by reference to Corporations Act registration and membership of specific accounting bodies. This directly links electoral auditing to the regulated auditor profession under federal corporate law and professional membership standards.
Each of these concepts is implemented by a short list of operative prescriptions. The regulation therefore functions as a compliance playbook: fields to capture, persons who qualify to audit, the classes that may use particular voting channels, the timing to lodge returns and the approved procedural documents that must be followed and published. The regulation repeatedly anchors these rules to specific statutory hooks in the Act, which is the locus of offences and enforcement.
Who it affects
The regulation affects a range of actors and institutions. Below is an actor‑by‑actor description tied to the relevant provisions.
Electors. Section 6 prescribes classes of electors eligible for electronically assisted voting: special postal voters not detained in lawful custody, distance voters and out‑of‑State voters. The “distance voter” definition and the 20 km threshold will directly affect individual electors whose address on the roll is remote from polling places, and it imposes a measurable test (nearest practicable route) for eligibility.
Registered political parties and candidates. Multiple provisions impose obligations on parties and candidates. Sections 15 and 29 prescribe return deadlines and the particular content required for State campaign account records respectively. Part 5 prescribes detailed records parties and candidates must create and retain for political donations, gifts, loans and electoral expenditure (sections 23-29).
Third parties and associated entities. Sections 11-13 and 16 cover returns timing for third parties and associated entities and sections 18 and 26 prescribe registration particulars and recordkeeping for third parties. Associated entities are brought into the 24‑hour return regime for gifts and loans received close to polling days (section 16).
Financial controllers, agents and auditors. The regulation imposes duties on financial controllers and agents via the Act references; for example section 16 prescribes the timing for returns by financial controllers of associated entities. Section 8 prescribes the qualifications for auditors who audit electoral financial statements, limiting auditors to those registered under the Corporations Act or members of specified professional bodies.
Local government and certain government entities requesting electoral rolls. Section 3 prescribes which government entities qualify under the Act’s roll‑supply provisions and section 4 prescribes the price formula those local government bodies must pay to obtain a copy of the entire electoral roll and annual changes. The specified entities are Brisbane City Council, Gold Coast City Council, Ipswich City Council, Logan City Council, the Residential Tenancies Authority, and the department administering the Transport Operations (Road Use Management) Act 1995 (section 3).
The electoral commission. The commission is given administrative responsibilities in relation to procedure approval and publication. Sections 7, 21 and 31 approve specific procedural documents made by the commission and require publication of those procedures on the commission’s website. The commission is therefore the operational decision maker for the detailed procedures the regulation references.
Vendors and suppliers of campaign goods and services. Part 5 requires that records of electoral expenditure include supplier names and business addresses, invoices and days goods or services were supplied (section 27), imposing documentary information needs on parties and candidates and thus on their suppliers who will be asked to provide invoices and receipts.
Organisations seeking to register as third parties. Section 18 prescribes that applications must include ABN or ACN, business address, telephone and email for non‑individuals, and date of birth for individuals. That affects non‑profit organisations, companies, unions, commercial entities and individuals that act as third parties.
Who pays and who bears compliance costs. Local governments and other prescribed government entities pay the price for electoral roll copies set by section 4; the pricing formula and rounding rules generate a quantifiable cost. Registered political parties, candidates, third parties and associated entities bear the administrative costs of meeting the expanded or specified recordkeeping and return timeframes in Part 4 and Part 5 (sections 10-29). Auditors must meet the prescribed qualifications in section 8 to be retained for audit work.
Who decides and where discretion sits. The commission decides and maintains the procedural documents approved by the regulation and is required to publish them (sections 7, 21 and 31). The regulation fixes some discrete measures (for example the $3 million figure in section 9 and the 20 km distance standard in section 6) leaving less technical discretion, whereas the commission retains procedural discretion within the versions it produces.
Key duties and rights
This regulation primarily prescribes duties , data to be recorded, timeframes for returns, who may audit and how fees are computed , and limited rights , chiefly the right to obtain certain roll information subject to price and restrictions. The key duties and rights follow.
Duties
Recordkeeping duties. Part 5 prescribes precise contents of records that must be kept for political donations, other gifts and loans, electoral expenditure, State campaign account transactions and non‑monetary gifts (sections 22-29 and sections 19-20). Examples include: for a political donation, the day of the donation, amount or value, particulars of the donor, any donor statement, a copy of the receipt required under section 258(2) of the Act, and disposal details where property has been disposed of (section 23). For electoral expenditure, records must record amount, payment day, description of goods and services, supplier name and business address, supply day and a copy of the invoice (section 27).
Timely returns. Sections 10-16 prescribe deadlines for returns about gifts and loans. The recurring template is: if receipt occurs within seven business days before polling day, the return is due within 24 hours; otherwise the return is due on the seventh business day after receipt. The regulation distinguishes candidates, registered political parties, third parties and associated entities and provides certain election type exceptions (general election versus by‑election) (sections 10, 11-16).
Auditor qualifications. Section 8 requires auditors to be either registered under the Corporations Act or members of specified professional bodies with entitlement to specified postnominals. This is a mandatory gate for auditors who undertake electoral audits under the Act.
Particulars for third party registration. Section 18 prescribes particulars to be provided in an application to register a third party for an election. Non‑individual applicants must provide ABN or ACN, business address, telephone and email. Individuals must provide a date of birth (section 18).
Publication of approved procedures. Where the Act requires procedures to be approved, the regulation not only approves the named versions but compels the commission to publish them on its website (sections 7, 21 and 31).
Rights
Access to the electoral roll subject to price and restricted fields. Local governments prescribed in section 3 have the right to request copies of certain electoral roll information under the Act and the regulation prescribes the price formula and rounding rules for those copies (section 4). However the regulation prescribes that certain information about persons on the roll is to be treated as “restricted information” and therefore excluded from the publicly available part: sex, occupation, date of birth and date of enrolment (section 5).
Certainty about approved procedures in force at commencement. The regulation formally approves particular versions of procedural documents produced by the commission, and requires their publication (sections 7, 21 and 31). Parties, candidates and third parties therefore have a right to rely on those published procedures for the actions spelled out in those documents until new versions are approved or the Act requires otherwise.
Interactional duties and rights. Many duties in the regulation are prescribed “for the purposes of” particular sections of the Act (for example section 23 applies “for a record about a political donation … under” certain Act sections). That means parties’ duties flow from the Act but are enabled and given content by the regulation’s prescriptions. Conversely, the regulation is not setting new penalties or enforcement tools but is specifying obligations which will be enforced through the Act’s existing mechanisms.
Operational obligations likely to require internal governance. The detailed record fields, invoice copies, donor statements and source‑entity particulars required by Part 5 (sections 23-29) create operational duties that will typically require parties, candidates and third parties to implement internal accounting and document management processes, and to appoint persons (financial controllers, agents) who understand the seven business day and 24‑hour reporting windows that appear across sections 10-16.
Penalties and enforcement
The regulation itself contains no express new offence provisions or penalty schedules. Its function is predominantly to supply content to duties created by the Act. The text of the regulation therefore must be read alongside the Act to identify the relevant enforcement architecture.
No penalty clauses in the regulation. Nowhere in the regulation text is an offence or penalty specified. The operative prescriptions are obligations and approvals that feed into the Act. For example, record content, return timing, and procedures are all specified as required for purposes of identified Act sections (see e.g. sections 23-29 and sections 10-16). The regulation does not add monetary fines, criminal offences or civil penalty provisions in its own terms.
Enforcement will rely on the Act. Because the regulation fills in detail for provisions in the Act (for example returns under sections 261-265 and 290-296 of the Act), any sanction for failing to comply with the regulation’s content will depend on the Act’s enforcement provisions. The regulation should be read together with the Act’s provisions on offences, penalties, investigation and sanctions. The regulation references the Act repeatedly and does not purport to displace the Act’s enforcement mechanisms.
Administrative enforcement by the commission. The commission is the body that must publish approved procedures and will administer return lodgement insofar as the Act gives it functions relating to returns and registration; the regulation therefore increases the commission’s operational role and potentially its oversight work (sections 7, 21 and 31). The commission will presumably be the first administrative point of contact for compliance questions and for enforcing return and recordkeeping obligations under the Act.
Compliance risk areas. The regulation tightens timeframes (for example the 24‑hour return obligation where a gift or loan is received within seven business days before polling under sections 10, 15, and 16). Failure to meet those deadlines will create a compliance issue under the Act even though the regulation does not itself list a penalty. The same applies to prescribed records in Part 5: absent those items, an inspector or the commission will rely on the Act to take remedial or punitive measures.
Dispute and review channels. The regulation requires publication of procedural documents that the commission approves. Any dispute about those procedures will likely follow the Act’s administrative review or judicial review routes where available. The regulation does not itself create a new internal review or appeal process.
In short, the regulation works by turning the Act’s general obligations into detailed requirements. Accountability and penalties remain within the Act. Practitioners should therefore map the regulation’s obligations back to the Act’s offence, investigation and sanctioning provisions to determine the specific enforcement consequences of non‑compliance.
How it interacts with other laws
The regulation is designed to operate alongside the primary electoral Act and interacts explicitly with several other statutory instruments and bodies.
The Act. Almost every operative provision in the regulation is expressed as a prescription “for” a particular section of the Act or as particulars required under the Act (for example sections 3, 4, 6-7, 8, 9, 10-16, 18-21, 22-29 and 31 all cite specific sections of the Act). The regulation does not stand alone: it specifies how certain powers granted by the Act are exercised and gives content to recordkeeping, registration and returns obligations that the Act either requires or allows the regulation to prescribe.
Corporations Act. Section 8 requires that an auditor be “registered as an auditor under the Corporations Act” as one of the paths to qualification. That creates a direct cross‑statutory link: only those who meet the federal corporate regulation gate to be registered auditors may perform electoral audits unless they fall within the other prescribed professional‑membership paths.
Acts Interpretation Act 1954. Section 4(3) requires rounding of fee amounts using the rounding approach in the Acts Interpretation Act 1954, section 48C(3). The regulation therefore defers to that Act’s numeric conversion and rounding rules when converting fee units to dollars.
Transport Operations (Road Use Management) Act 1995. Section 3 prescribes the department that administers the Transport Operations (Road Use Management) Act 1995 as an entity that may be prescribed under the Act for the purpose of supplying electoral roll information. The regulation therefore links roll data access to a specific government department by statute.
Expired Electoral Regulation 2013. Section 33 contains a transitional provision that ensures schedule 1 of the expired Electoral Regulation 2013 continues to apply to preselection calls given under that expired regulation where the preselection ballot had not been held immediately before the new regulation commenced. That creates a temporal interaction where an earlier regulation continues to govern specific matters.
Internal administrative law. The regulation instructs the commission to approve and publish procedural documents (sections 7, 21 and 31). Those directions create an administrative law relationship: the commission’s published procedures are the authorised instruments for certain operational tasks. Any changes by the commission to procedures will need to be read against the Act’s requirements for procedure approval and the regulation’s requirement that approved versions be published.
Implications of cross‑references. Several practical consequences flow from the textual interactions.
The regulation’s effects are constrained by the Act. Because the regulation supplies detail to the Act, any change to the Act’s substantive requirements could render the regulation’s prescriptions contradictory or in need of amendment.
Professional gatekeeping. Section 8’s tie to the Corporations Act and accounting professional bodies imports external professional standards and disciplinary regimes into the electoral audit domain. That can simplify quality control but also adds a compliance step for parties seeking auditors.
Fee calculation dependencies. The fee schedule in section 4 depends on the contemporaneous dollar value of a fee unit. Because the regulation sets amounts in fee units, changes to the fee unit value under other legislation will change the dollar price payable to obtain rolls. Section 4 explicitly cross‑references the Acts Interpretation Act for rounding conversions.
Commission procedural authority. The regulation leaves the granular operations of electronically assisted voting, electronic lodgement and absentee vote counting to the commission’s approved documents. Those documents are operationally important and will be the primary source for detailed process rules; they are part of the statutory ecosystem only to the extent the regulation approves and requires their publication.
Practitioners should therefore treat the regulation as a detailed implementation instrument that modifies operational practice by cross‑referencing multiple statutes and administrative documents. For compliance or litigation planning, map each prescription back to the Act and the external instrument it cites.
Amendment history
The regulation contains limited internal amendment annotations that must be recorded precisely as they appear in the source text.
Commencement. The regulation commences on 1 September 2024 (section 2). That is the operative start date for all prescriptions unless individual provisions have transitional arrangements.
Transitional carry‑over from the expired regulation. Section 33 is a transitional provision that preserves the application of schedule 1 of the expired Electoral Regulation 2013 for preselection calls given under that expired regulation when the preselection ballot had not been held immediately before commencement. Section 33 defines “expired regulation” as the expired Electoral Regulation 2013 and therefore sets a narrow transitional carve‑out.
Omitted section note. The text contains an entry headed “Section sec.32” with the text “s 32 om 2026 Act No. 1 s 49 sch 1.” That notation indicates that section 32 was omitted by another Act, identified as a 2026 Act (Act No. 1), section 49 schedule 1. The regulation therefore records that a section has been omitted by later legislative amendment. The regulation as presented to the reader therefore contains that marginal amendment note and does not include the content of s 32.
Approved procedural versions recorded with dates. Sections 7, 21 and 31 approve specific versions of procedural documents made by the commission and record the dates those documents were made: the electronically assisted voting procedure version 4.0 made on 14 December 2023 (section 7); the procedure for electronic lodgement of returns version 3.0 made on 22 May 2023 (section 21); and the procedures for counting of absentee votes version 2.2 made on 26 July 2024 (section 31). These are not amendments in the sense of changing the regulation text, but the regulation fixes which procedural document versions are authorised at commencement.
No internal repeals beyond the transitional provision. Other than section 33’s transitional savings and the omission notation for section 32, the regulation does not record further repeals or earlier amending items in the supplied text.
What the source does not show. The regulation prints a marginal note indicating omission of section 32 by a 2026 Act. The text does not provide the content of that 2026 Act or explain why the omission occurred. The regulation does not otherwise include historical amendment data such as earlier versions of the regulation being amended prior to 2024 aside from the reference to the expired 2013 regulation in section 33. The record in the regulation itself is therefore minimal: commencement date, the transitional saving, the approved procedural document versions, and a marginal omission note for s 32.
For practical purposes practitioners should: (1) use the commencement date to determine which obligations apply to transactions; (2) be alert that s 32 has been omitted by a later Act (so do not rely on any absent s 32 content); and (3) check for any subsequent amending instruments or the Act itself that might alter the regulation’s prescriptions after commencement.
Litigation history
The regulation text contains no mention of case law, judicial review decisions or litigation history. It does not name any judicial decisions or provide references to adjudicated disputes. Consequently there is no litigation history recorded within the source that can be cited.
Potential areas likely to generate disputes or litigation , grounded in the text rather than external speculation , include the following.
Eligibility for electronically assisted voting. Section 6 sets a bright‑line 20 km test for “distance voters” measured by the nearest practicable route. Disputes could arise as to how that route is determined or proved in individual cases. The regulation itself does not prescribe the evidentiary standard or method for calculating the route; it only supplies the threshold. Any adjudication about whether a particular elector meets the 20 km test would require reference to the Act and may generate factual disputes about measurement methodology.
Scope of restricted information. Section 5 designates sex, occupation, date of birth and date of enrolment as restricted information for the Act’s “publicly available part.” Disputes could arise over the interaction between that restriction and other statutory obligations or requests for information from third parties, including where other laws require disclosure. The regulation fixes the list but does not resolve possible conflicts with other statutory disclosure regimes.
Calculation of fees and rounding. Section 4 prescribes fee units and rounding rules. Disputes may occur over fee calculations where the fee unit value changes or where the number of electors is borderline between 1,000‑elector bands, creating litigation over whether the price calculation applied the correct banding or rounding method. The regulation provides an example to illustrate rounding but does not prescribe dispute resolution mechanics for fee calculation disagreements.
Commission procedural approvals. Sections 7, 21 and 31 approve particular versions of commission procedural documents. Litigation could arise if the commission attempts to rely on a later, unapproved version, or if a party challenges whether the approved procedure conforms to the Act or to the regulation. The regulation approves and requires publication of the named versions but does not state whether the commission may operate under a modified procedure pending formal approval.
Record content and valuation of non‑monetary gifts. Part 5 requires records to state how the value of gifts of property other than money is worked out under section 201B of the Act (see sections 19, 23-26). Disputes could arise about valuation methodologies or the sufficiency of records claiming a particular valuation.
Because the regulation is primarily prescriptive and procedural, most challenges will be factually heavy and centre on interpretation and compliance with the specified fields and timeframes, rather than on construction of novel legal doctrines. The regulation does not itself change the Act’s enforcement or dispute resolution pathways; any litigation would therefore be initiated and progressed under the Act and general administrative law.
Gotchas
The regulation contains several technical traps for practitioners and administrators. These “gotchas” are concrete compliance, measurement or operational pitfalls that follow directly from the text.
Tight reporting windows near polling day. Sections 10, 15 and 16 impose a 24‑hour return requirement when gifts or loans are received within seven business days before polling day in specified circumstances. The 24‑hour window is significantly tighter than the otherwise recurring seventh business day rule. Practitioners should not assume the standard seven business day deadline applies where the “within seven business days before polling day” condition is met. The 24‑hour requirement applies to candidates, parties and associated entities in the circumstances spelled out in those sections.
Banding and rounding of fee calculations. Section 4 sets prices in fee units and stipulates rounding rules under the Acts Interpretation Act 1954. Converting fee units to dollars requires attention to the current fee unit dollar value, and the rounding rule differs depending on the magnitude of the dollar amount. The regulation gives an example that shows an intermediate rounding case. When local government clients request roll copies, ensure the fee computation uses the correct fee unit value and the correct rounding increment.
Prescribed government entities for roll supply are limited. Section 3 prescribes a specific, narrow list of government entities eligible under the Act’s prescribed entities provision. A local government not on the list cannot rely on this prescription. Practitioners advising councils should confirm whether their council is included (Brisbane, Gold Coast, Ipswich, Logan) or whether other statutory routes are available.
Distance voter measurement. Section 6’s “nearest practicable route” metric for distance voters imports measurement ambiguity. The regulation does not specify whether mapping software, road networks, or ordinary walking routes should be used. If an elector’s eligibility for electronically assisted voting depends on this test, a party should record the method used to calculate distance and preserve the evidence.
Restricted roll fields may frustrate data users. Section 5 removes sex, occupation, date of birth and date of enrolment from the publicly available part of the roll. Organisations that previously relied on those fields for lawful purposes will need new legal bases to access that information, such as being among the specifically prescribed entities or relying on another statutory power.
Auditor qualification limitations. Section 8 narrows the pool of acceptable auditors to registrants under the Corporations Act or members of specified professional bodies. Small parties or candidates who previously used non‑registered accountants should confirm that their auditors meet these criteria; failure to do so could render an audit non‑compliant with the Act.
Approved procedural versions are fixed at commencement. Sections 7, 21 and 31 approve specific versions of commission procedural documents. If the commission issues an operational update after commencement, that later version will not be authorised by the regulation unless the regulation is updated or the Act otherwise allows. Users should rely on the approved published versions unless and until they are superseded by a further authorised instrument.
Detailed documentary requirements raise operational overhead. Part 5 requires copies of receipts and invoices, donor statements, particulars of source entities where the donor is not the source, and valuation methods for non‑monetary gifts (sections 23-29). These prescriptive documentary fields mean organisations need robust accounting and records systems to comply. Failure to keep the specified documents may be treated as non‑compliance under the Act.
Transitional preservation for older preselection calls. Section 33 preserves the application of schedule 1 of the expired 2013 regulation to preselection calls given before commencement where the ballot had not been held. This means that for certain preselection matters the 2013 regime (and not the new regulation) governs. Practitioners should check the date of any preselection call to determine which regulation applies.
Each of these items is a concrete operational or legal risk directly traceable to the regulation text. Addressing them will typically require administrative changes, documentation of methods, and careful scheduling to respect the various deadlines.
How to comply
Below is a practical compliance checklist tied to specific regulatory prescriptions and with recommended administrative steps. The checklist is designed for in‑house counsel, party administrators, campaign managers, auditors and compliance officers.
Confirm commencement and transitional scope
Note the regulation commenced on 1 September 2024 (section 2). For any preselection calls under the expired 2013 regulation, confirm applicability under section 33 and apply schedule 1 of the expired 2013 regulation where the call was given before commencement and the ballot had not been held.
For local government roll requests (section 3 and section 4)
Verify whether your entity is among the prescribed recipients in section 3 (Brisbane, Gold Coast, Ipswich, Logan, Residential Tenancies Authority, and the department administering the Transport Operations (Road Use Management) Act 1995).
Budget for the roll supply cost using the formula in section 4: 507.30 fee units plus 37.75 fee units for each 1,000 electors (or part) as at 31 August prior to request.
Use the applicable fee unit dollar value and apply the rounding rules in section 4(3) when converting fee units to dollars. Document your calculation method for audit trail.
Records, receipts and document retention (sections 22-29 and sections 19-20)
Create record templates that capture the fields prescribed in sections 23-29. Templates should include: date of transaction, amount or value, valuation method if non‑cash (under section 201B of the Act), donor particulars, source entity particulars if donor is not source, donor statements, and copies of receipts and invoices.
For non‑monetary gifts, include description, day received, value, donor particulars, disposal day (if disposed) and amount received on disposal (section 19).
Maintain registers of subscribed members and affiliates where required and ensure the name of the person is captured per section 20.
For State campaign account transactions, ensure you record the amount and indicate the type in the terms of section 216(2) of the Act where applicable (section 28), and for amounts paid from State campaign account include justifying information (section 29).
Returns timing and operational process (sections 10-16)
Implement operational alerts for the two reporting regimes: the standard seventh business day after receipt, and the 24‑hour rule for receipts within seven business days before polling day. Configure your campaign accounting system to trigger alerts when a gift, donation or loan is received in the seven business day window before polling day.
Ensure different stakeholders (candidate, party, associated entity financial controller, third party) understand their specific timing obligations as set out in sections 10-16.
Auditor appointment (section 8)
When appointing auditors for electoral financial statements, verify the auditor is either registered under the Corporations Act or is a member of one of the listed professional bodies with the entitlement to the specified letters (CPA, FCPA, MIPA, FIPA, CA, FCA). Keep documentary evidence of the auditor’s registration or membership credential.
Third party registration and political party registration documents (sections 18 and 30)
For third party registration applications, collect date of birth for individuals and ABN/ACN, business address, telephone and email for non‑individuals (section 18).
For registration of political parties that are not Queensland parliamentary parties, gather the required evidence of each listed elector’s current membership and a statutory declaration by the party secretary verifying membership status, plus a list of associated entities (section 30).
Electronically assisted voting and absentee counting procedures (sections 6-7 and 31)
For elector eligibility, capture and store the method used to establish whether an elector is a “distance voter” under section 6, including the metric used to compute nearest practicable route and any mapping evidence.
Read and adopt the approved commission procedures the regulation approves and requires to be published: refer to the approved versions mentioned in sections 7, 21 and 31 and ensure campaign staff are trained on those documents. Keep records showing the version of the procedures in use.
Internal controls for valuation and source identification (sections 23-27)
Create valuation policies for non‑monetary gifts that follow the Act’s section 201B valuation rules and document the method used for every non‑cash gift. Where the donor is not the source of a gift, obtain and retain the source entity’s particulars.
For donated electoral expenditure, record details about how the expenditure benefits the recipient and any invoice, arrangement or consideration information required by sections 23-27.
Disclosure and privacy controls (section 5)
Treat sex, occupation, date of birth and date of enrolment as restricted information under section 5. Restrict access to those fields to authorised persons and ensure any public releases of roll data exclude those restricted fields in accordance with the Act.
Procedures for updates and document versions (sections 7, 21 and 31)
Monitor the commission’s website for the approved procedural documents and any authorized updates. Ensure that operational procedures used by your team match the published versions that are approved by regulation or updated in accordance with the Act.
Audit trail and evidence preservation
Where a 24‑hour return is required, keep time‑stamped evidence of receipt, the return submitted, and proof of lodgement with the commission. For all returns and records required under part 5, preserve copies of receipts, invoices, donor statements and valuation computations for whatever retention period the Act or other applicable law requires; the regulation prescribes contents but practitioners should consult the Act for retention duration.
Liaise with the commission for clarifications
Where the regulation leaves a method unspecified (for example, how to measure “nearest practicable route”), record and document the method you use and, where practical, seek clarification from the commission or include the method rationale in filings or internal compliance notes.
Operational checklist summary
Implement record templates aligned to sections 23-29.
Configure automated alerts for return deadlines (24 hours versus seven business days).
Confirm auditor credentials under section 8 before appointment.
Budget for roll supply costs using section 4’s fee unit formula and rounding rules.
Collect and retain documentary evidence to support valuations, donor origins, invoices and receipts.
Restrict public release of roll fields listed in section 5.
Keep copies of the commission’s approved procedures and ensure staff training aligns with the approved versions.
The regulation supplies prescriptive fields and deadlines that are largely binary: either the record contains the prescribed item or it does not; either the return is lodged within the prescribed window or late. Compliance therefore requires systematised capture of the listed particulars, explicit valuation documentation for non‑cash gifts, and processes to ensure rapid reporting in the seven‑business‑day pre‑poll window.
Section sec.4Price for giving information about electoral rolls to local government— Act , s 61
(b) 37.75 fee units for each 1,000 (or part of 1,000) electors enrolled for the local government area on 31 August immediately before the local government requests the information.
(a) if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or
(b) if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or
(c) if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards).
sec.5 Restricted information— Act , sch 1
sec.5 Restricted information— Act , sch 1
For schedule 1 of the Act , definition publicly available part , paragraph (b) , the following information about a person whose name is on the electoral roll is prescribed to be restricted information—
the person’s sex, occupation and date of birth;
the date the person is enrolled on the electoral roll.
(a) the person’s sex, occupation and date of birth;
(b) the date the person is enrolled on the electoral roll.
pt.3 Electronically assisted voting
Electronically assisted voting
sec.6 Electors who may make an electronically assisted vote— Act , s 121A
sec.6 Electors who may make an electronically assisted vote— Act , s 121A
For section 121A (c) of the Act , each of the following classes of electors are prescribed—
special postal voters who are not detained in lawful custody;
distance voters;
out-of-State voters.
In this section—
distance voter —
means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and
if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election.
an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election
out-of-State voter , for an election, means an elector who is not in Queensland at any time during the voting period.
voting period , for an election, means the period—
starting on the first day that a pre-poll ordinary vote may be made for an election; and
ending when ordinary voting hours for the election ends.
(sec.6-ssec.1) For section 121A (c) of the Act , each of the following classes of electors are prescribed— special postal voters who are not detained in lawful custody; distance voters; out-of-State voters.
(sec.6-ssec.2) In this section— distance voter — means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election. an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election out-of-State voter , for an election, means an elector who is not in Queensland at any time during the voting period. voting period , for an election, means the period— starting on the first day that a pre-poll ordinary vote may be made for an election; and ending when ordinary voting hours for the election ends.
(a) special postal voters who are not detained in lawful custody;
(b) distance voters;
(c) out-of-State voters.
(a) means an elector, other than a special postal voter or out-of-State voter, whose address, as shown on an electoral roll, is more than 20km by the nearest practicable route from a polling booth; and
(b) if the election is a by-election—also means an elector, other than a special postal voter or out-of-State voter, who can not, for another reason, vote at a polling booth during the voting period for the by-election. Example of an elector for paragraph (b) — an elector who will be absent from the elector’s electoral district for the whole of the voting period for the by-election
(a) starting on the first day that a pre-poll ordinary vote may be made for an election; and
(b) ending when ordinary voting hours for the election ends.
sec.7 Approval of procedures for electronically assisted voting— Act , s 121B
sec.7 Approval of procedures for electronically assisted voting— Act , s 121B
For section 121B (3) (a) of the Act , the procedures set out in the document called ‘Procedure for electronically assisted voting for State elections, version 4.0’, made by the commission on 14 December 2023, are approved.
Under section 121B (3) (c) of the Act , the procedures must be published on the commission’s website.
pt.4 Election funding and financial disclosure
Election funding and financial disclosure
sec.8 Qualifications or experience for auditors— Act , s 197
sec.8 Qualifications or experience for auditors— Act , s 197
For section 197 of the Act , definition auditor , paragraph (a) , the qualifications prescribed are any of the following—
registration as an auditor under the Corporations Act ;
membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
(a) registration as an auditor under the Corporations Act ;
(b) membership of CPA Australia Ltd ACN 008 392 452 and an entitlement to use the letters ‘CPA’ or ‘FCPA’;
(c) membership of the Institute of Public Accountants Ltd ACN 004 130 643 and an entitlement to use the letters ‘MIPA’ or ‘FIPA’;
(d) membership of Chartered Accountants Australia and New Zealand ARBN 084 642 571 and an entitlement to use the letters ‘CA’ or ‘FCA’.
sec.9 Amount of policy development payment for eligible registered political party or independent member— Act , s 241
sec.9 Amount of policy development payment for eligible registered political party or independent member— Act , s 241
For section 241 (1) of the Act , the amount prescribed for definition A is $3m.
sec.10 Period for candidate to give return about gift or loan received— Act , ss 261 and 262
sec.10 Period for candidate to give return about gift or loan received— Act , ss 261 and 262
For sections 261 (2) (c) and 262 (2) (c) of the Act , the day or time prescribed for a return about a gift or loan received by a candidate is—
if the gift or loan is received within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the day the gift or loan is received.
(a) if the gift or loan is received within 7 business days before the polling day for the election—24 hours after the gift or loan is received; or
(b) otherwise—the seventh business day after the day the gift or loan is received.
sec.11 Period for giving returns for gifts by third parties that incur expenditure for political purposes— Act , s 263
sec.11 Period for giving returns for gifts by third parties that incur expenditure for political purposes— Act , s 263
For section 263 (3)(c) of the Act , the day prescribed for a return about a gift received by a third party is the seventh business day after the day the gift is used as mentioned in section 263 (2)(b) of the Act .
sec.12 Period for giving returns by third parties for gifts made to candidates— Act , s 264
sec.12 Period for giving returns by third parties for gifts made to candidates— Act , s 264
For section 264 (2) of the Act , the day prescribed for a return about a gift made by a third party is the seventh business day after the day the gift is made.
For section 264 (5) of the Act , the day prescribed is—
for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
for each subsequent gift—the seventh business day after the day the gift is made.
(sec.12-ssec.1) For section 264 (2) of the Act , the day prescribed for a return about a gift made by a third party is the seventh business day after the day the gift is made.
(sec.12-ssec.2) For section 264 (5) of the Act , the day prescribed is— for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and for each subsequent gift—the seventh business day after the day the gift is made.
(a) for the gift (the threshold gift ) that first causes the gifts made by the third party during the disclosure period for the election to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
(b) for each subsequent gift—the seventh business day after the day the gift is made.
sec.13 Period for giving returns by entities for gifts made to political parties— Act , s 265
sec.13 Period for giving returns by entities for gifts made to political parties— Act , s 265
For section 265 (2) of the Act , the day prescribed for a return about a gift made by an entity to a registered political party is the seventh business day after the day the gift is made.
For section 265 (4) of the Act , the day prescribed is—
for the gift (the threshold gift ) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and
for each subsequent gift—the seventh business day after the day the gift is made.
(sec.13-ssec.1) For section 265 (2) of the Act , the day prescribed for a return about a gift made by an entity to a registered political party is the seventh business day after the day the gift is made.
(sec.13-ssec.2) For section 265 (4) of the Act , the day prescribed is— for the gift (the threshold gift ) that first causes the gifts made by the entity during a reporting period to total an amount or value that is equal to or more than the gift threshold amount, and for each gift made before the threshold gift is made—the seventh business day after the day the threshold gift is made; and for each subsequent gift—the seventh business day after the day the gift is made.
(a) for the gift (the threshold gift ) that first causes the gifts made by the
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