This regulation replaces the 2012 rules and sets practical election mechanics: it fixes the 2024 quadrennial election date and capped-expenditure start, prescribes what must be on nominations, who may use electronically assisted voting, auditor qualifications, approved electronic procedures, and detailed record‑keeping and disclosure requirements. It imposes reporting deadlines and documentation duties on candidates, parties, third parties and related entities, creating concrete compliance costs and timelines that affect campaign administration and financial transparency.
This regulation, the Local Government Electoral Regulation 2023, prescribes detailed operational rules and recordkeeping, disclosure timing and technical approvals that implement the Local Government Act’s electoral provisions. It commences 28 June 2023 (sec.2) and repeals the prior 2012 regulation (sec.28). It fixes the quadrennial election day for 2024 as 16 March 2024 (sec.3), sets the start of the capped expenditure period for that election as 14 August 2023 (sec.4), and prescribes 1 July 2023 as the relevant day to decide the number of enrolled electors for the quadrennial election (sec.5). Those calendar prescriptions operate under and for the purposes of the Act (each provision is expressly tied to an Act cross‑reference, e.g. sec.3 , Act, s 23).
Operationally, the regulation prescribes:
the minimum information a nomination must contain, including party endorsement material where a registered political party nominates a candidate, and the names of nominators where electors nominate (sec.6);
which classes of electors may use electronically assisted voting and how to define "distance voter" and "out‑of‑State voter" (sec.7);
approval of two procedures made by the electoral commission: a procedure for electronically assisted voting and a procedure for electronic lodgement of returns, each identified as version 3.0 made 22 May 2023 (secs.8 and 27);
the qualifications that count as an auditor for election purposes, by reference to Corporations Act registration or membership of specified accounting bodies (sec.9);
the prescribed content for third party registration applications, including ABN/ACN or electoral roll address and date of birth as applicable (sec.10);
detailed prescribed items required to be kept in records about gifts, loans and electoral expenditure (secs.11-17); and
Current sections
Direct links to the current provisions in Local Government Electoral Regulation 2023.
39
pt.1
Preliminary
Preliminary
sec.1
Short title
sec.1 Short title
This regulation may be cited as the Local Government Electoral Regulation 2023 .
sec.2
Commencement
sec.2 Commencement
This regulation commences on 28 June 2023.
pt.2
Quadrennial election for 2024
Quadrennial election for 2024
sec.3
Date of quadrennial election for 2024— Act , s 23
sec.3 Date of quadrennial election for 2024— Act , s 23
For section 23 (3) of the Act , the day fixed for the quadrennial election for 2024 is 16 March 2024.
sec.4
Capped expenditure period— Act , s 123A
sec.4 Capped expenditure period— Act , s 123A
For section 123A (2) of the Act , the day prescribed for the start of the capped expenditure period for the quadrennial election for 2024 is 14 August 2023.
sec.5
Relevant day to decide number of enrolled electors for quadrennial election— Act , s 123S
sec.5 Relevant day to decide number of enrolled electors for quadrennial election— Act , s 123S
For section 123S (4) of the Act , the day prescribed for the relevant day for the quadrennial election for 2024 is 1 July 2023.
pt.3
Local government elections
Local government elections
pt.3-div.1
General
General
sec.6
Prescribed information for nomination— Act , s 32
sec.6 Prescribed information for nomination— Act , s 32
For section 32 (3) of the Act , definition prescribed information , the following information or statements are prescribed—
the candidate’s name, address and occupation;
for a candidate nominated by the registered officer of a registered political party under section 27 (1) (a) of the Act —
the name of the registered officer; and
the name of the political party; and
a statement that the candidate is endorsed by the party;
for a candidate nominated by electors under section 27 (1) (b) of the Act —the name of each elector who nominated the candidate;
the information or a statement required to be contained in the nomination under schedule 1 of the Act , other than the address of a close associate of the candidate.
(a) the candidate’s name, address and occupation;
(b) for a candidate nominated by the registered officer of a registered political party under section 27 (1) (a) of the Act — (i) the name of the registered officer; and (ii) the name of the political party; and (iii) a statement that the candidate is endorsed by the party;
(i) the name of the registered officer; and
(ii) the name of the political party; and
(iii) a statement that the candidate is endorsed by the party;
(c) for a candidate nominated by electors under section 27 (1) (b) of the Act —the name of each elector who nominated the candidate;
(d) the information or a statement required to be contained in the nomination under schedule 1 of the Act , other than the address of a close associate of the candidate.
(i) the name of the registered officer; and
(ii) the name of the political party; and
(iii) a statement that the candidate is endorsed by the party;
sec.7
Electors who may cast an electronically assisted vote— Act , s 68
sec.7 Electors who may cast an electronically assisted vote— Act , s 68
For section 68 (5B) (c) of the Act , the following classes of electors for an election are prescribed—
special postal voters who are not detained in lawful custody;
distance voters;
out-of-State voters.
In this section—
distance voter , for an election—
means an elector, other than a special postal voter or an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area 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 vote may be made for an election; and
ending on the close of the poll for the election.
(sec.7-ssec.1) For section 68 (5B) (c) of the Act , the following classes of electors for an election are prescribed— special postal voters who are not detained in lawful custody; distance voters; out-of-State voters.
(sec.7-ssec.2) In this section— distance voter , for an election— means an elector, other than a special postal voter or an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area 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 vote may be made for an election; and ending on the close of the poll for the election.
(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 an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area for the whole of the voting period for the by-election
(a) starting on the first day that a pre-poll vote may be made for an election; and
(b) ending on the close of the poll for the election.
sec.8
Approval of procedure for electronically assisted voting— Act , s 75A
sec.8 Approval of procedure for electronically assisted voting— Act , s 75A
For section 75A (3) (a) of the Act , the procedures set out in the document called ‘Procedure for electronically assisted voting for local government elections’, version 3.0, made by the electoral commission on 22 May 2023 are approved.
sec.9
Qualifications or experience for auditors— Act , s 106
sec.9 Qualifications or experience for auditors— Act , s 106
For section 106 of the Act , definition auditor , 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.10
Prescribed details for application for registration of third party for an election— Act , s 127F
sec.10 Prescribed details for application for registration of third party for an election— Act , s 127F
For section 127F (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;
address as shown on the electoral roll;
if the third party is not an individual—ABN or ACN;
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— (A) date of birth; (B) address as shown on the electoral roll; (ii) if the third party is not an individual—ABN or ACN; (iii) business address; (iv) telephone number; (v) email address.
(i) if the third party is an individual— (A) date of birth; (B) address as shown on the electoral roll;
(A) date of birth;
(B) address as shown on the electoral roll;
(ii) if the third party is not an individual—ABN or ACN;
(iii) business address;
(iv) telephone number;
(v) email address.
(i) if the third party is an individual— (A) date of birth; (B) address as shown on the electoral roll;
(A) date of birth;
(B) address as shown on the electoral roll;
(ii) if the third party is not an individual—ABN or ACN;
(iii) business address;
(iv) telephone number;
(v) email address.
(A) date of birth;
(B) address as shown on the electoral roll;
pt.3-div.2
Prescribed information to be included in particular records to be kept
Prescribed information to be included in particular records to be kept
sec.11
Purpose of division
sec.11 Purpose of division
This division states, for section 127N (1) (b) of the Act , information that is required to be included in a record for a prescribed matter.
sec.12
Gifts or loans made to or for the benefit of particular relevant entities
sec.12 Gifts or loans made to or for the benefit of particular relevant entities
This section applies for a record about a gift or loan made to, or for the benefit of, a relevant entity for an election, other than a third party.
The following information must be included in the record—
the relevant details for the gift or loan;
a statement that the person who made the gift or loan is not a prohibited donor;
for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
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 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 108 of the Act .
If the record is about a gift that is electoral expenditure gifted to the relevant entity, the following information must also be included in the record—
details about how the electoral expenditure benefits the entity;
details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the entity provided for the electoral expenditure;
a copy of an invoice, if any, issued to the entity for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
In this section—
prohibited donor see section 113 (1) of the Act .
(sec.12-ssec.1) This section applies for a record about a gift or loan made to, or for the benefit of, a relevant entity for an election, other than a third party.
(sec.12-ssec.2) The following information must be included in the record— the relevant details for the gift or loan; a statement that the person who made the gift or loan is not a prohibited donor; for a record about a gift—how the value of the gift is worked out under section 108 of the Act ; 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 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 108 of the Act .
(sec.12-ssec.3) If the record is about a gift that is electoral expenditure gifted to the relevant entity, the following information must also be included in the record— details about how the electoral expenditure benefits the entity; details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the entity provided for the electoral expenditure; a copy of an invoice, if any, issued to the entity for the electoral expenditure; for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
(sec.12-ssec.4) In this section— prohibited donor see section 113 (1) of the Act .
(a) the relevant details for the gift or loan;
(b) a statement that the person who made the gift or loan is not a prohibited donor;
(c) for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
(d) 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 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(a) details about how the electoral expenditure benefits the entity;
(b) details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the entity provided for the electoral expenditure;
(d) a copy of an invoice, if any, issued to the entity for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
sec.13
Gifts or loans made by particular relevant entities to other relevant entities
sec.13 Gifts or loans made by particular relevant entities to other relevant entities
This section applies for a record about a gift or loan made by a relevant entity for an election, other than a third party for the election, (the first entity ) to another relevant entity for the election (the second entity ).
The following information must be included in the record—
the relevant details for the gift or loan;
for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
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 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 108 of the Act .
If the record is about a gift that is electoral expenditure gifted to the second entity, the following information must also be included in the record—
details about how the electoral expenditure benefits the second entity;
details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the first entity received from the second entity for incurring the electoral expenditure;
a copy of an invoice, if any, the first entity issued to the second entity for the electoral expenditure;
details of the arrangement under which the electoral expenditure was incurred, if any, between—
the first entity and the second entity; or
the second entity and 1 or more other relevant entities; or
both the first entity and the second entity and 1 or more other relevant entities.
(sec.13-ssec.1) This section applies for a record about a gift or loan made by a relevant entity for an election, other than a third party for the election, (the first entity ) to another relevant entity for the election (the second entity ).
(sec.13-ssec.2) The following information must be included in the record— the relevant details for the gift or loan; for a record about a gift—how the value of the gift is worked out under section 108 of the Act ; 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 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 108 of the Act .
(sec.13-ssec.3) If the record is about a gift that is electoral expenditure gifted to the second entity, the following information must also be included in the record— details about how the electoral expenditure benefits the second entity; details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the first entity received from the second entity for incurring the electoral expenditure; a copy of an invoice, if any, the first entity issued to the second entity for the electoral expenditure; details of the arrangement under which the electoral expenditure was incurred, if any, between— the first entity and the second entity; or the second entity and 1 or more other relevant entities; or both the first entity and the second entity and 1 or more other relevant entities.
(a) the relevant details for the gift or loan;
(b) for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
(c) 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 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(a) details about how the electoral expenditure benefits the second entity;
(b) details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the first entity received from the second entity for incurring the electoral expenditure;
(d) a copy of an invoice, if any, the first entity issued to the second entity for the electoral expenditure;
(e) details of the arrangement under which the electoral expenditure was incurred, if any, between— (i) the first entity and the second entity; or (ii) the second entity and 1 or more other relevant entities; or (iii) both the first entity and the second entity and 1 or more other relevant entities.
(i) the first entity and the second entity; or
(ii) the second entity and 1 or more other relevant entities; or
(iii) both the first entity and the second entity and 1 or more other relevant entities.
(i) the first entity and the second entity; or
(ii) the second entity and 1 or more other relevant entities; or
(iii) both the first entity and the second entity and 1 or more other relevant entities.
sec.14
Gifts to third parties to enable political expenditure
sec.14 Gifts to third parties to enable political expenditure
This section applies for a record about a gift made to a third party for an election about which the third party is required to give the commission a return under section 118A of the Act .
The following information must be included in the record—
the relevant details for the gift;
for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ;
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 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 108 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 109C (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 other relevant entities in the election—details of the arrangement.
(sec.14-ssec.1) This section applies for a record about a gift made to a third party for an election about which the third party is required to give the commission a return under section 118A of the Act .
(sec.14-ssec.2) The following information must be included in the record— the relevant details for the gift; for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ; 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 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 108 of the Act .
(sec.14-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 109C (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 other relevant entities in the election—details of the arrangement.
(a) the relevant details for the gift;
(b) for a gift of property other than money—how the value of the gift is worked out under section 108 of the Act ;
(c) 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 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(a) details about how the electoral expenditure benefits the third party;
(b) details of the circumstances mentioned in section 109C (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 other relevant entities in the election—details of the arrangement.
sec.15
Electoral expenditure incurred
sec.15 Electoral expenditure incurred
This section applies for a record about electoral expenditure incurred—
by a relevant entity for an election, other than a third party, or with the relevant entity’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 109E (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 for the electoral expenditure;
for electoral expenditure that benefits another relevant entity for an election—
details about how the electoral expenditure benefits the other relevant entity; and
if section 109C (1) (b) (i) or (ii) or 123U (3) (a) (i) or (ii) of the Act applies—details of the circumstances mentioned in those subsections that apply; and
details of the consideration, if any, the relevant entity or third party that incurred the electoral expenditure received for the expenditure; and
a copy of an invoice, if any, issued to the other relevant entity for the electoral expenditure; and
details of the arrangement under which the electoral expenditure was incurred, if any, between—
the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or
2 or more other relevant entities;
for electoral expenditure incurred under section 123V of the Act in relation to a quadrennial election—details about how the expenditure relates to the election under that section;
for electoral expenditure incurred by an unregistered third party that is required to be registered for a quadrennial election under section 127D of the Act —details about how the expenditure relates to the election.
(sec.15-ssec.1) This section applies for a record about electoral expenditure incurred— by a relevant entity for an election, other than a third party, or with the relevant entity’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.15-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 109E (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 for the electoral expenditure; for electoral expenditure that benefits another relevant entity for an election— details about how the electoral expenditure benefits the other relevant entity; and if section 109C (1) (b) (i) or (ii) or 123U (3) (a) (i) or (ii) of the Act applies—details of the circumstances mentioned in those subsections that apply; and details of the consideration, if any, the relevant entity or third party that incurred the electoral expenditure received for the expenditure; and a copy of an invoice, if any, issued to the other relevant entity for the electoral expenditure; and details of the arrangement under which the electoral expenditure was incurred, if any, between— the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or 2 or more other relevant entities; for electoral expenditure incurred under section 123V of the Act in relation to a quadrennial election—details about how the expenditure relates to the election under that section; for electoral expenditure incurred by an unregistered third party that is required to be registered for a quadrennial election under section 127D of the Act —details about how the expenditure relates to the election.
(a) by a relevant entity for an election, other than a third party, or with the relevant entity’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 109E (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 for the electoral expenditure;
(h) for electoral expenditure that benefits another relevant entity for an election— (i) details about how the electoral expenditure benefits the other relevant entity; and (ii) if section 109C (1) (b) (i) or (ii) or 123U (3) (a) (i) or (ii) of the Act applies—details of the circumstances mentioned in those subsections that apply; and (iii) details of the consideration, if any, the relevant entity or third party that incurred the electoral expenditure received for the expenditure; and (iv) a copy of an invoice, if any, issued to the other relevant entity for the electoral expenditure; and (v) details of the arrangement under which the electoral expenditure was incurred, if any, between— (A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or (B) 2 or more other relevant entities;
(i) details about how the electoral expenditure benefits the other relevant entity; and
(ii) if section 109C (1) (b) (i) or (ii) or 123U (3) (a) (i) or (ii) of the Act applies—details of the circumstances mentioned in those subsections that apply; and
(iii) details of the consideration, if any, the relevant entity or third party that incurred the electoral expenditure received for the expenditure; and
(iv) a copy of an invoice, if any, issued to the other relevant entity for the electoral expenditure; and
(v) details of the arrangement under which the electoral expenditure was incurred, if any, between— (A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or (B) 2 or more other relevant entities;
(A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or
(B) 2 or more other relevant entities;
(i) for electoral expenditure incurred under section 123V of the Act in relation to a quadrennial election—details about how the expenditure relates to the election under that section;
(j) for electoral expenditure incurred by an unregistered third party that is required to be registered for a quadrennial election under section 127D of the Act —details about how the expenditure relates to the election.
(i) details about how the electoral expenditure benefits the other relevant entity; and
(ii) if section 109C (1) (b) (i) or (ii) or 123U (3) (a) (i) or (ii) of the Act applies—details of the circumstances mentioned in those subsections that apply; and
(iii) details of the consideration, if any, the relevant entity or third party that incurred the electoral expenditure received for the expenditure; and
(iv) a copy of an invoice, if any, issued to the other relevant entity for the electoral expenditure; and
(v) details of the arrangement under which the electoral expenditure was incurred, if any, between— (A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or (B) 2 or more other relevant entities;
(A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or
(B) 2 or more other relevant entities;
(A) the relevant entity or third party that incurred the electoral expenditure and 1 or more other relevant entities in the election; or
(B) 2 or more other relevant entities;
sec.16
Amounts paid into dedicated account
sec.16 Amounts paid into dedicated account
This section applies for a record about an amount paid into the dedicated account of a candidate, or group of candidates, for an election.
The following information must be included in the record—
the amount;
whether the amount is a gift, loan or amount of another type;
for each part of the amount—the information necessary to show the part is a gift, loan or amount of another type.
(sec.16-ssec.1) This section applies for a record about an amount paid into the dedicated account of a candidate, or group of candidates, for an election.
(sec.16-ssec.2) The following information must be included in the record— the amount; whether the amount is a gift, loan or amount of another type; for each part of the amount—the information necessary to show the part is a gift, loan or amount of another type.
(a) the amount;
(b) whether the amount is a gift, loan or amount of another type;
(c) for each part of the amount—the information necessary to show the part is a gift, loan or amount of another type.
sec.17
Amounts paid from dedicated account
sec.17 Amounts paid from dedicated account
This section applies for a record about an amount paid from the dedicated account of any of the following entities—
a candidate in an election;
a group of candidates for an election;
a registered political party that endorses a candidate in an election;
a relevant third party.
The following information must be included in the record—
the amount;
for an amount paid for electoral expenditure incurred by an entity mentioned in subsection (1) —information necessary to show the amount is paid for the electoral expenditure;
for an amount paid under section 126 (6) , 127 (6) , 127AA (5) or 127AB (5) of the Act —information necessary to show the relevant provision has been complied with.
(sec.17-ssec.1) This section applies for a record about an amount paid from the dedicated account of any of the following entities— a candidate in an election; a group of candidates for an election; a registered political party that endorses a candidate in an election; a relevant third party.
(sec.17-ssec.2) The following information must be included in the record— the amount; for an amount paid for electoral expenditure incurred by an entity mentioned in subsection (1) —information necessary to show the amount is paid for the electoral expenditure; for an amount paid under section 126 (6) , 127 (6) , 127AA (5) or 127AB (5) of the Act —information necessary to show the relevant provision has been complied with.
(a) a candidate in an election;
(b) a group of candidates for an election;
(c) a registered political party that endorses a candidate in an election;
(d) a relevant third party.
(a) the amount;
(b) for an amount paid for electoral expenditure incurred by an entity mentioned in subsection (1) —information necessary to show the amount is paid for the electoral expenditure;
(c) for an amount paid under section 126 (6) , 127 (6) , 127AA (5) or 127AB (5) of the Act —information necessary to show the relevant provision has been complied with.
pt.3-div.3
Electoral funding and financial disclosure
Electoral funding and financial disclosure
sec.18
Disclosure deadline for returns for gifts or loans received by candidates— Act , ss 117 and 120
sec.18 Disclosure deadline for returns for gifts or loans received by candidates— Act , ss 117 and 120
For sections 117 (2) and 120 (2) of the Act , the disclosure deadline for a return about a gift or loan received by a candidate for an election is—
if the gift or loan is received 7 business days or less before the polling day for the election—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the gift or loan is received.
(a) if the gift or loan is received 7 business days or less 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 gift or loan is received.
sec.19
Disclosure deadline for returns for gifts received by groups of candidates— Act , s 118
sec.19 Disclosure deadline for returns for gifts received by groups of candidates— Act , s 118
For section 118 (2) of the Act , the disclosure deadline for a return about a gift received by a member of a group of candidates for an election, or a person acting on behalf of the group, is—
if the gift is received 7 business days or less before the polling day for the election—24 hours after the gift is received; or
otherwise—the seventh business day after the gift is received.
(a) if the gift is received 7 business days or less before the polling day for the election—24 hours after the gift is received; or
(b) otherwise—the seventh business day after the gift is received.
sec.20
Disclosure deadline for returns for gifts or loans received by associated entities of candidates or groups of candidates— Act , ss 118AA and 120A
sec.20 Disclosure deadline for returns for gifts or loans received by associated entities of candidates or groups of candidates— Act , ss 118AA and 120A
For sections 118AA (2) and 120A (2) of the Act , the disclosure deadline for a return about a gift or loan received by an associated entity of a candidate for an election, or a group of candidates for an election, is—
if the gift or loan is received 7 business days or less before the polling day for the election—24 hours after the gift or loan is received; or
otherwise—the seventh business day after the gift or loan is received.
(a) if the gift or loan is received 7 business days or less 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 gift or loan is received.
sec.21
Disclosure deadline for returns for gifts received by third parties to enable political expenditure— Act , s 118A
sec.21 Disclosure deadline for returns for gifts received by third parties to enable political expenditure— Act , s 118A
For section 118A (2) of the Act , the disclosure deadline for a return about a gift received by a third party is the seventh business day after the gift is used as mentioned in section 118A (1) (c) of the Act .
sec.22
Disclosure deadline for returns for gifts made by third parties— Act , s 118B
sec.22 Disclosure deadline for returns for gifts made by third parties— Act , s 118B
For section 118B (2) of the Act , the disclosure deadline for a return about a gift made by a third party is the seventh business day after the gift is made.
sec.23
Disclosure deadline for returns for loans received by groups of candidates— Act , s 120
sec.23 Disclosure deadline for returns for loans received by groups of candidates— Act , s 120
For section 120 (4) of the Act , the disclosure deadline for a return about a loan received by a group of candidates for an election is—
if the loan is received 7 business days or less before the polling day for the election—24 hours after the loan is received; or
otherwise—the seventh business day after the loan is received.
(a) if the loan is received 7 business days or less before the polling day for the election—24 hours after the loan is received; or
(b) otherwise—the seventh business day after the loan is received.
sec.24
Disclosure deadline for returns for electoral expenditure incurred by particular election participants— Act , s 124
sec.24 Disclosure deadline for returns for electoral expenditure incurred by particular election participants— Act , s 124
For section 124 (3) (b) of the Act , the disclosure deadline for a return about electoral expenditure incurred by an election participant for an election is—
if the amount is incurred 7 business days or less before the polling day for the election—24 hours after the expenditure is incurred; or
otherwise—the seventh business day after the expenditure is incurred.
(a) if the amount is incurred 7 business days or less before the polling day for the election—24 hours after the expenditure is incurred; or
(b) otherwise—the seventh business day after the expenditure is incurred.
sec.25
Disclosure deadline for returns for electoral expenditure incurred by relevant third parties— Act , s 125B
sec.25 Disclosure deadline for returns for electoral expenditure incurred by relevant third parties— Act , s 125B
For section 125B (3) (b) of the Act , the disclosure deadline for a return about expenditure incurred by a relevant third party is—
if the amount is incurred before the day the third party is registered for the election, or is required to be registered for the election under section 127D of the Act —
7 business days after the third party is registered or is required to be registered; but
not less than 24 hours before polling day; or
otherwise—the seventh business day after the expenditure is incurred.
(a) if the amount is incurred before the day the third party is registered for the election, or is required to be registered for the election under section 127D of the Act — (i) 7 business days after the third party is registered or is required to be registered; but (ii) not less than 24 hours before polling day; or
(i) 7 business days after the third party is registered or is required to be registered; but
(ii) not less than 24 hours before polling day; or
(b) otherwise—the seventh business day after the expenditure is incurred.
(i) 7 business days after the third party is registered or is required to be registered; but
(ii) not less than 24 hours before polling day; or
sec.26
Prescribed information for publishing copy of return or document— Act , s 128
sec.26 Prescribed information for publishing copy of return or document— Act , s 128
For section 128 (3) (e) of the Act , the information required to be stated in a return under section 124 (3) (c) (i) or 125B (3) (c) (i) of the Act is prescribed.
sec.27
Approval of procedures for electronic lodgement of returns— Act , s 132A
sec.27 Approval of procedures for electronic lodgement of returns— Act , s 132A
For section 132A (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 electoral commission on 22 May 2023 are approved.
pt.4
Repeal and transitional provision
Repeal and transitional provision
pt.4-div.1
Repeal
Repeal
sec.28
Repeal
sec.28 Repeal
The Local Government Electoral Regulation 2012 , SL No. 17 is repealed.
pt.4-div.2
Transitional provisions
Transitional provisions
sec.29
References to repealed regulation
sec.29 References to repealed regulation
A reference in a document to the repealed Local Government Electoral Regulation 2012 may, if the context permits, be taken to be a reference to this regulation.
sec.30
Information required to be included in a record
sec.30 Information required to be included in a record
This section applies to an entity that is required, under sections 12 to 17, to include particular information in a record about a prescribed matter if—
the event that is the subject of the information required to be included in the record occurred before the commencement; and
the entity considers it is impossible to complete the record because the entity is unable to obtain the information.
The entity must not, merely because of the omission of the information, be taken to have failed to keep a record about the prescribed matter if the entity includes the following information in the record—
details about the reasons the entity is unable to obtain the information; and
if the entity believes, on reasonable grounds, that another person can give the information—a statement of that belief and reasons for it and, if known, the name and address of the other person.
(sec.30-ssec.1) This section applies to an entity that is required, under sections 12 to 17, to include particular information in a record about a prescribed matter if— the event that is the subject of the information required to be included in the record occurred before the commencement; and the entity considers it is impossible to complete the record because the entity is unable to obtain the information.
(sec.30-ssec.2) The entity must not, merely because of the omission of the information, be taken to have failed to keep a record about the prescribed matter if the entity includes the following information in the record— details about the reasons the entity is unable to obtain the information; and if the entity believes, on reasonable grounds, that another person can give the information—a statement of that belief and reasons for it and, if known, the name and address of the other person.
(a) the event that is the subject of the information required to be included in the record occurred before the commencement; and
(b) the entity considers it is impossible to complete the record because the entity is unable to obtain the information.
(a) details about the reasons the entity is unable to obtain the information; and
(b) if the entity believes, on reasonable grounds, that another person can give the information—a statement of that belief and reasons for it and, if known, the name and address of the other person.
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 Local Government Electoral Regulation 2023 .
sec.2 Commencement
sec.2 Commencement
This regulation commences on 28 June 2023.
pt.2 Quadrennial election for 2024
Quadrennial election for 2024
sec.3 Date of quadrennial election for 2024— Act , s 23
sec.3 Date of quadrennial election for 2024— Act , s 23
For section 23 (3) of the Act , the day fixed for the quadrennial election for 2024 is 16 March 2024.
sec.4 Capped expenditure period— Act , s 123A
sec.4 Capped expenditure period— Act , s 123A
For section 123A (2) of the Act , the day prescribed for the start of the capped expenditure period for the quadrennial election for 2024 is 14 August 2023.
sec.5 Relevant day to decide number of enrolled electors for quadrennial election— Act , s 123S
sec.5 Relevant day to decide number of enrolled electors for quadrennial election— Act , s 123S
For section 123S (4) of the Act , the day prescribed for the relevant day for the quadrennial election for 2024 is 1 July 2023.
pt.3 Local government elections
Local government elections
pt.3-div.1 General
General
sec.6 Prescribed information for nomination— Act , s 32
sec.6 Prescribed information for nomination— Act , s 32
For section 32 (3) of the Act , definition prescribed information , the following information or statements are prescribed—
the candidate’s name, address and occupation;
for a candidate nominated by the registered officer of a registered political party under section 27 (1) (a) of the Act —
the name of the registered officer; and
the name of the political party; and
a statement that the candidate is endorsed by the party;
for a candidate nominated by electors under section 27 (1) (b) of the Act —the name of each elector who nominated the candidate;
the information or a statement required to be contained in the nomination under schedule 1 of the Act , other than the address of a close associate of the candidate.
(a) the candidate’s name, address and occupation;
(b) for a candidate nominated by the registered officer of a registered political party under section 27 (1) (a) of the Act — (i) the name of the registered officer; and (ii) the name of the political party; and (iii) a statement that the candidate is endorsed by the party;
tight, event‑based disclosure deadlines for many returns, with a 24 hour disclosure rule for gifts, loans or expenditure received or incurred within seven business days before polling day and otherwise a seventh business day deadline (secs.18-25).
The regulation also contains transitional provisions allowing references to the repealed regulation to be read as references to the new regulation where context permits (sec.29), and a limited transitional compliance relief where historical events occurred before commencement and information is impossible to obtain, subject to prescribed explanatory entries (sec.30).
Main concepts
The regulation operationalises several key concepts in the Act by prescribing concrete definitions, timelines and record elements. First, calendar and timing concepts: it fixes the quadrennial election date (sec.3), the start of the capped expenditure period for that election (sec.4), and the relevant day for counting enrolled electors (sec.5). These procedural dates convert the Act’s framework into enforceable time points for counting electors and applying expenditure caps.
Second, nomination and eligibility information: the regulation prescribes what information is “prescribed information” for a nomination under the Act, specifying candidate name, address, occupation and, where a political party nominates, the registered officer’s name, the party name and a statement of endorsement. If electors nominate, the names of those electors must be included (sec.6). The regulation therefore sets documentary thresholds for nomination validity and public disclosure.
Third, voting modalities and elector classes: it identifies classes who may cast an electronically assisted vote, including special postal voters not detained, distance voters and out‑of‑State voters (sec.7). It defines distance voter by a geographic threshold, more than 20 km by the nearest practicable route from a polling booth, and includes a by‑election carve out for electors who cannot attend a polling booth for another reason during the voting period. It also defines “voting period” as the period from the first pre‑poll day to the close of the poll.
Fourth, procedural approvals and technical instruments: the electoral commission’s procedural documents are formally approved in the regulation. The specific documents approved are the “Procedure for electronically assisted voting for local government elections”, version 3.0, made 22 May 2023 (sec.8), and the “Procedure for electronic lodgement of returns”, version 3.0, made 22 May 2023 (sec.27). Those approvals make the commission’s procedural texts legally operative for the purposes of the Act’s sections cited.
Fifth, financial and disclosure architecture: the regulation prescribes auditor qualifications (sec.9), the detailed contents of records that must be kept for gifts, loans, electoral expenditure and dedicated account transactions (secs.12-17), and very specific disclosure deadlines for returns (secs.18-25). The disclosure timing is event‑triggered, with a general rule of seven business days and an expedited 24 hour rule where the covered receipt or expenditure arises within seven business days before polling day. The regulation also prescribes the particulars that must appear when a copy of a return or document is published under the Act (sec.26), although the enacted text supplied here records only that the information is prescribed by the regulation.
Sixth, transition and remedial concept: where historical events occurred before commencement and required information cannot be obtained, the regulation permits inclusion of a statement of reasons and, if known, the name and address of another person who might provide the information; this prevents automatic non‑compliance solely because historic information is unobtainable (sec.30).
These concepts convert high‑level obligations in the Act into specific documentary, timing and procedural mechanics, directing what election participants must collect, retain, disclose and follow in practice.
Who it affects
The regulation imposes or clarifies obligations on a defined set of actors that the Act already recognises. The immediately affected parties, as identified in the regulation text, are: candidates; groups of candidates; registered political parties that endorse candidates; relevant entities; associated entities; third parties (including relevant third parties and unregistered third parties that must register for a quadrennial election under s 127D of the Act); and the electoral commission as the procedural authoriser and recipient of returns (multiple sections, particularly secs.6, 9-17, 25).
Candidates and their nominators: sec.6 prescribes the information a nomination must contain, including the candidate’s name, address and occupation, and either party endorsement particulars or the nominators’ names where electors nominate. That affects both the candidate and the nominating registered officer or electors.
Political parties and groups: registered political parties that endorse candidates must ensure a sponsor statement or endorsement appears in nominations (sec.6). Groups of candidates are subject to returns and recordkeeping obligations, for gifts and loans received by a group member or on behalf of the group (secs.12, 16, 23).
Third parties and relevant third parties: the regulation prescribes the application details to register a third party for an election (sec.10). It sets precise content to be recorded for gifts to third parties, and for electoral expenditure made by third parties during capped periods (secs.14, 15). It also prescribes disclosure deadlines specific to third parties, including an accelerated timing where amounts are incurred before registration (sec.25).
Donors and lenders: the record content requirements in secs.12-14 and secs.15-17 place disclosure and recordkeeping burdens on persons who make gifts or loans that benefit relevant entities or third parties. Sec.12 requires a statement that a donor is not a prohibited donor as defined in the Act (sec.12).
Auditors and accounting professionals: sec.9 prescribes who qualifies as an auditor for the purposes of the Act’s requirements by listing recognised professional memberships and Corporations Act registration. That affects firms and individuals tendering for election audits, and local governments or entities that must appoint auditors.
Electoral commission and procedural bodies: secs.8 and 27 explicitly approve electoral commission documents, making those procedures the authorised method for electronically assisted voting and electronic lodgement of returns. That increases the commission’s role in setting compliant operational detail.
Voters and elector classes: sec.7 designates who may use electronically assisted voting and sets the definition of “distance voter” as more than 20 km from a polling booth. This affects voters whose address on the roll places them beyond that threshold or who are absent during the voting period for a by‑election, and therefore alters the pool eligible for electronically assisted voting.
Entities handling dedicated accounts: secs.16-17 require precise recording of amounts paid into and paid from dedicated accounts for candidates, groups, parties and relevant third parties. Entities holding such accounts must therefore maintain transactional breakdowns and, for payments out, linkage to electoral expenditure or statutory compliance items (sec.17).
In summary, the regulation principally affects election participants with financial, nomination or procedural roles, the suppliers of audit services, donors, and elector classes that the regulation qualifies as eligible for electronically assisted voting.
Key duties and rights
The regulation translates Act obligations into explicit duties on recordkeeping, disclosure and procedural compliance, and it grants limited procedural rights or clarifications to participants.
Duties on nomination content: sec.6 requires nominated candidates’ documentation to include name, address and occupation. Where a registered political party nominates a candidate, the nomination must include the registered officer’s name, the party name and a statement of endorsement. Where electors nominate, the nominators’ names must be included. The duty is to supply these particulars; the regulation identifies no exception beyond the Act cross‑referenced provisions.
Recordkeeping duties for gifts, loans and electoral expenditure: secs.12-17 set out detailed mandatory content for records. For example, a record about a gift to a relevant entity must include the relevant gift details, a statement the donor is not a prohibited donor, how the gift’s value is worked out under s 108 of the Act where the gift is non‑monetary, and, if refunded or returned in whole or part, the date and value of the refund or return (sec.12). If the gift is electoral expenditure gifted to the entity, additional items are required, including details of how the expenditure benefits the entity, any consideration provided, and copies of any invoices (sec.12). Comparable duties exist for gifts between relevant entities (sec.13), gifts to third parties that enable political expenditure (sec.14), electoral expenditure incurred (sec.15), and dedicated account inflows and outflows (secs.16-17).
Disclosure timing duties: secs.18-25 prescribe narrow disclosure windows for returns. For gifts, loans or electoral expenditure received or incurred within seven business days before polling day, the disclosure deadline is 24 hours after receipt or incurrence; otherwise, the disclosure deadline is seven business days after the event (secs.18-25). There are variations, for example sec.25 for relevant third parties prescribes a different deadline where expenditure is incurred before registration, setting a deadline of seven business days after registration but not less than 24 hours before polling day.
Procedural compliance duties: the regulation requires adherence to two procedures prepared by the electoral commission, making them the approved methods for electronically assisted voting and for electronic lodgement of returns (secs.8 and 27). Participants must therefore follow the electoral commission’s version 3.0 procedures dated 22 May 2023 where those procedures apply.
Auditor qualification duty: sec.9 limits who may act as an auditor by stipulating acceptable qualifications, namely registration under the Corporations Act or membership of CPA Australia, Institute of Public Accountants, or Chartered Accountants Australia and New Zealand with entitlement to specified post‑nominals. Entities that must secure an auditor must use a person meeting one of these criteria.
Transitional compliance right: sec.30 creates a limited protective mechanism. Where an event occurred before commencement and the entity cannot obtain required information, the entity is not to be taken as having failed to keep the record merely because the information is missing so long as the record includes details explaining why the information is unobtainable, and, if the entity reasonably believes another person can provide it, a statement to that effect including name and address if known. That is a right to avoid technical failure to keep a record in specified historical impossibility circumstances.
Rights to vote using particular methods: sec.7 confers the right for specified elector classes to cast electronically assisted votes. The classes are special postal voters not detained, distance voters as defined, and out‑of‑State voters. The definitions determine who may exercise that right.
What the regulation does not do in this text: it does not itself create penalties or enforcement mechanisms, instead referencing the Act for compliance and enforcement. It also does not expand or narrow the Act’s substantive prohibitions, for example on prohibited donors; it relies on the Act’s definitions and enforcement processes while prescribing administrative detail.
Penalties and enforcement
The regulation’s text focuses on procedural prescriptions and recordkeeping obligations; it does not itself enumerate penalties or enforcement mechanisms. The regulation repeatedly links its prescriptions to sections of the Act, for example sections dealing with returns, prohibited donors, expenditure caps and the commission’s powers (secs.3-27). That linkage implies enforcement and penalties remain those provided by the Act. The regulation therefore functions as an implementation instrument, establishing what must be done and when, while relying on the Act for enforcement remedies.
Enforcement flow in practice, as established by the regulation, routes compliance obligations to the electoral commission. Several provisions refer to returns required to be given to the commission under the Act. For example, sec.14 expressly applies to gifts made to a third party about which the third party is required to give the commission a return under s 118A of the Act. The prescription of approved procedures made by the electoral commission (secs.8 and 27) also embeds the commission into operational oversight. Consequently, the commission is the primary recipient and processor of returns and the body whose procedures regulate electronic voting and electronic lodgement.
The regulation tightens disclosure timeframes in ways that raise capacity needs for monitoring and enforcement. The 24 hour disclosure trigger for gifts, loans or expenditure occurring within seven business days before polling day (secs.18-25) creates a narrow window during which the commission needs to be able to receive, process and consider returns. The regulation does not set out procedural rules for late lodgement consequences; those consequences are governed by the Act. The regulation does, however, supply a clear standard against which the Act’s enforcement provisions will be applied.
Recordkeeping obligations (secs.12-17) create evidentiary bases for investigation or audit. The items prescribed include invoices, supplier business addresses, dates of supply and, for gifted electoral expenditure, details of consideration or arrangements. Those specified items create documentary trails the commission or other enforcement actors may request or examine under the Act. The auditor qualification prescription (sec.9) ensures audits, where required by the Act, are performed by professionals meeting enumerated standards, which affects both audit quality and the acceptability of audit reports in enforcement contexts.
Transitional relief under sec.30 mitigates the risk of technical non‑compliance where historical information is impossible to obtain. That provision requires an explanatory entry in the record, and where reasonably believed another person can provide the missing information, the statement and contact details, if known. This limits the commission’s ability to treat missing historic information as automatic recordkeeping failure.
In sum, the regulation supplies the operational content of duties that the Act enforces, but it does not itself create new penalty mechanisms. For concrete penalties, enforcement powers and sanctions applicable to late or deficient returns, or to breaches of donor prohibitions or expenditure caps, users must consult the Act provisions that the regulation implements.
How it interacts with other laws
The regulation is expressly a subordinate instrument implementing the Local Government Act’s electoral provisions. Throughout, its provisions are framed as prescriptions “for” particular sections of the Act (for example secs.3-5 for Act s 23, s 123A and s 123S respectively; sec.6 for Act s 32; secs.8 and 27 approving procedures relevant to Act ss 75A and 132A). That relationship means the regulation cannot, and does not, alter the Act’s substantive prohibitions, definitions or enforcement framework; it supplies detail that must conform to and be executed under the Act.
Interplay with Corporations and professional regulation: sec.9 references the Corporations Act for auditor registration and recognises membership of specified professional bodies. That cross‑reference anchors the regulation’s requirement that election auditors be persons who are either registered under the Corporations Act or entitled to use professional letters (‘CPA’, ‘FCPA’, ‘MIPA’, ‘FIPA’, ‘CA’, ‘FCA’). Practically, this ties compliance with election audit requirements to the broader regulatory regimes that govern auditors and accountants, including professional conduct and registration requirements under the Corporations Act.
Interaction with Act definitions and offences: the regulation invokes Act concepts such as “prohibited donor” and cites Act sections when specifying record content and deadlines (e.g. sec.12 refers to prohibited donor under s 113(1) of the Act; secs.18-25 implement disclosure provisions within the Act). That means the regulation’s application is contingent on the Act’s definitions; whether a person is a prohibited donor is determined under the Act and not by the regulation. The regulation is therefore an implementation layer, not a definitional source.
Procedural documents and agency law: the regulation approves specific electoral commission documents as the official procedures for electronically assisted voting and electronic lodgement of returns (secs.8 and 27). Those approvals mean subjecting election participants to agency‑made procedure documents; the legal effect is that the commission’s version 3.0 texts are incorporated by reference into the statutory scheme. Administrative law principles apply to the commission’s exercise of delegated administrative procedures and to any legal challenges to the content or application of those procedures.
Data and privacy interaction: the regulation requires publication of specified information in returns and prescribes precise record items such as names, addresses, dates of birth for third party registration (sec.10), and business addresses for suppliers (sec.15). Those requirements intersect with privacy and information handling laws. The regulation itself does not address privacy safeguards; data handling obligations will be governed by applicable privacy legislation and agency policies where personal information is collected, stored, processed or published.
Transitional and savings interaction: the regulation repeals the Local Government Electoral Regulation 2012 (sec.28) but allows references to the repealed regulation in documents to be read as references to the new regulation where context permits (sec.29). That helps continuity when other instruments or documents refer to the old regulation. Section 30 supplies a narrowly tailored transitional rule for missing historical information, which interacts with recordkeeping duties under the Act and the prior regulation.
In short, the regulation sits as a subordinate, implementing instrument that operationally interfaces with the Act, the Corporations Act for auditor matters, privacy and information regimes for personal data, and administrative law norms for the electoral commission’s procedures.
Amendment history
The regulation is a new instrument enacted in 2023, commencing 28 June 2023 (sec.2). It expressly replaces and repeals the Local Government Electoral Regulation 2012 (sec.28). The text supplied contains no earlier versions or prior amendments to this instrument; instead it implements a repeal and replacement model where the 2012 regulation is removed and the 2023 regulation becomes operative.
Key amendment and drafting features evident in the instrument are:
repeal of the 2012 regulation (sec.28), meaning the 2012 provisions no longer apply from commencement except as continued by transitional provisions;
transitional references in sec.29 that permit a document referencing the repealed regulation to be read as referring to this regulation where context permits;
transitional recordkeeping relief in sec.30 for events that occurred before commencement where necessary information is impossible to obtain; that is a deliberate amendment device to reduce technical non‑compliance following the statutory changeover;
adoption and approval of specific electoral commission documents dated 22 May 2023 (secs.8 and 27), which suggests the electoral commission updated its procedures contemporaneously and the regulation adopts those versions as the authorised procedural texts.
The document identifies the date 22 May 2023 for the versioning of two commission documents now approved by the regulation (secs.8 and 27). Those dates situate the procedural instruments in the immediate lead‑up to the regulation’s commencement on 28 June 2023.
No subordinate amending provisions within the supplied text alter earlier parts of the Act; the regulation is standalone and implements Act cross‑references. The regulation prescribes specific dates for the 2024 quadrennial election (secs.3-5). These date insertions are a form of temporal amendment to the election calendar as used under the Act.
There is no explicit schedule of past amendments to this particular regulation in the supplied text, because this is the instrument establishing the 2023 rules and repealing the 2012 rules. To trace historical changes prior to 2023 one must consult the 2012 regulation and any amendment instruments that affected it. The supplied regulation’s amendment history therefore is: it commences 28 June 2023 as a new instrument and repeals the prior 2012 instrument.
Litigation history
The regulation text supplied contains no cases, references to litigation, court decisions, or legal challenges. It does not name any judicial authority, nor does it provide examples of contested applications or appeal decisions. The instrument therefore has no litigation history contained in the text presented.
Where litigation might arise, the regulation’s content suggests potential issues that could generate disputes, for example:
disputes as to whether a donation or loan is a prohibited donor under the Act, since sec.12 requires a statement that the donor is not a prohibited donor; the legal determination of prohibition would be litigable under the Act;
challenges to the electoral commission’s approved procedures, given the regulation incorporates the commission’s documents by approval (secs.8 and 27); administrative law review of the commission’s procedural rules could produce litigation if a party alleges procedural unfairness or ultra vires action by the commission;
disputes about whether a particular voter qualifies as a distance voter or out‑of‑State voter under sec.7, which could be raised as a judicial review or other proceeding if rights to vote using a particular method are contested;
challenges to the enforcement of disclosure deadlines, particularly the 24 hour rule for items received within seven business days of polling, if a party alleges impossible compliance or unfair application.
None of these theoretical litigation points are recorded as having occurred in the regulation text. For an authoritative account of litigation arising from the regulation, consult court databases and the electoral commission’s records after the instrument’s commencement.
Gotchas
Several operational traps and tight compliance points arise from the regulation’s text. These are concrete mechanics that practitioners and compliance officers should note.
Accelerated 24 hour disclosure window. For gifts, loans or electoral expenditure received or incurred within seven business days before polling day, the disclosure deadline is 24 hours after the event (secs.18-25). That is a strict and short timeline that requires immediate processes for identification, valuation, and lodgement. The 24 hour rule applies across multiple return types, including candidates’ gifts (sec.18), groups (sec.19), associated entities (sec.20), third parties (sec.21-22) and expenditure returns (sec.24). Missing this deadline is a timing non‑compliance matter that the Act’s enforcement provisions would address.
Geographic threshold for electronically assisted voting. Sec.7 defines a distance voter as an elector whose roll address is more than 20 km by the nearest practicable route from a polling booth. That requires measurement by the nearest practicable route, not straight line distance, and depends on the address on the voters roll. Practically, that creates edge cases for electors who live close to the 20 km threshold or where the “nearest practicable route” is ambiguous.
Multiple record elements for gifted electoral expenditure. If a gift is electoral expenditure gifted to a relevant entity, additional documentary items are required: how the expenditure benefits the entity, circumstances under s 109C(1)(b) of the Act that apply, any consideration provided, and copies of invoices and arrangements (sec.12). Where several entities are involved in an arrangement, details are required of the arrangement between multiple parties (sec.13 and sec.15). These requirements create heavy documentation demands where multi‑party campaigning, joint advertising or shared services occur.
Auditor eligibility shorthand. Sec.9 prescribes acceptable auditor qualifications by referencing entitlement to post‑nominals for several professional bodies or registration under the Corporations Act. Entities must verify entitlement to use the letters specified. An auditor who does not meet one of these enumerated qualifications will not meet the regulation’s prescription.
Approved procedural documents are dated and versioned. The regulation approves version 3.0 of two procedures dated 22 May 2023 (secs.8 and 27). If the electoral commission later updates those procedures, the regulation is silent on whether later versions are automatically authorised. Practitioners should note the approved version and confirm whether an updated approval instrument has been made.
Sec.26 is opaque in the supplied text. Sec.26 states that for Act s 128(3)(e) the “information required to be stated in a return under section 124(3)(c)(i) or 125B(3)(c)(i) of the Act is prescribed.” The regulation text supplied here does not set out that prescribed information, which may mean the specific content is elsewhere in the instrument or in an accompanying schedule. Users must verify the source text to locate the actual prescribed content that sec.26 purports to set.
Transition relief limited to historical impossibility. Sec.30 prevents an entity from being treated as having failed to keep a record when information is impossible to obtain for events before commencement, but only if the record contains specified explanatory material and, where reasonable, the name and address of a person who can give the information. This is not a broad amnesty. It applies only to events that occurred before commencement and where the information is genuinely unobtainable.
Dedicated account record linkages. Records about amounts into and out of dedicated accounts must show whether parts are gifts, loans or other amounts (sec.16) and link amounts paid out to electoral expenditure or show compliance with specific Act provisions where applicable (sec.17). Managing these traceability requirements calls for clear accounting structures and possibly dedicated bank accounts and reconciliations.
Third party registration details include sensitive personal data. The prescribed details for registering a third party include date of birth and electoral roll address where the third party is an individual, and ABN/ACN and business contact details where not an individual (sec.10). Collecting and publishing these details engages privacy obligations and potential identity verification burdens.
These operational “gotchas” are directly traceable to the regulation’s text and present practical points requiring policies, process changes and early planning ahead of any electoral periods.
How to comply
Compliance requires mapping the regulation’s prescriptions to operational processes and allocating responsibilities. Below are concrete steps, tied to specific sections, for election participants, parties, auditors and third parties.
Calendarise fixed dates and disclosure deadlines. Record the quadrennial election date 16 March 2024 (sec.3), the start of the capped expenditure period 14 August 2023 (sec.4) and the relevant day for enrolled elector counts 1 July 2023 (sec.5). Implement a disclosure calendar that triggers a 24 hour lodgement process for gifts, loans and expenditure occurring within seven business days before polling day and a seven business day lodgement elsewhere (secs.18-25). Ensure staff and external advisers are briefed on the 24 hour acceleration.
Update nomination packs and verification checks. Amend nomination forms to capture the prescribed information in sec.6: candidate name, address and occupation; if nominated by a registered political party, the registered officer’s name, party name and an endorsement statement; if nominated by electors, the names of each nominator. Establish a verification step to ensure the endorsing officer’s details and the endorsing statement are present before lodgement.
Implement elector classification and voting method procedures. For electronically assisted voting eligibility, implement a process to determine whether an elector is a distance voter under sec.7 by measuring the nearest practicable route distance to polling booths and verifying roll addresses. For by‑elections, include the by‑election carve out for electors who cannot attend a booth during the voting period.
Adopt approved procedural documents and verify updates. Obtain the electoral commission’s “Procedure for electronically assisted voting”, version 3.0 dated 22 May 2023 (sec.8), and the “Procedure for electronic lodgement of returns”, version 3.0 dated 22 May 2023 (sec.27). Integrate those procedures into operational manuals. Monitor the electoral commission for any subsequent approvals or updates and secure written confirmation that later versions are authorised.
Strengthen recordkeeping and accounting systems. Configure accounting records and dedicated account reconciliations to capture the detailed items required by secs.12-17. For gifts and loans, record donor identity and a statement about prohibited donor status (sec.12). For electoral expenditure (sec.15), record the amount, payment date, a description of goods or services, supplier name and business address, date of supply, invoice copies, and where applicable, how goods were first used during a capped expenditure period. For dedicated accounts, record inflows by type and break down each part as gift, loan or other type (sec.16). For outflows, link payments to electoral expenditure or the statutory compliance bases specified in sec.17.
Ensure auditor eligibility. When appointing an auditor for election returns or financial statements, verify the auditor is either registered as an auditor under the Corporations Act or is a member of CPA Australia, the Institute of Public Accountants, or Chartered Accountants Australia and New Zealand with the entitlement to the letters listed in sec.9. Require written confirmation of registration or membership and maintain that evidence in the records.
Prepare for rapid disclosure lodgement. Build an internal workflow that triggers immediate lodgement to the electoral commission on the discovery of a relevant gift, loan or election expenditure within seven business days of polling day. Identify responsible officers, contact points, and a second person to sign off on value calculations, especially for non‑monetary gifts where s 108 of the Act applies (secs.12, 14 and 15).
Third party registration processes. For third party registration under sec.10, collect and verify prescribed details: the election the application relates to, and for individuals date of birth and roll address, or for entities ABN/ACN, business address, telephone and email. Keep identity verification records and privacy consents where personal data are collected.
Document multi‑party arrangements. Where electoral expenditure is incurred under arrangements between multiple relevant entities, document the arrangement comprehensively, including how the expenditure benefits each entity, consideration provided, and any invoices exchanged, as required by secs.13 and 15. This avoids later disputes about attribution and disclosure.
Use sec.30 where historic information is unobtainable. If required information relates to events before commencement and cannot be obtained, do not leave the record blank. Instead, include a detailed statement of reasons for inability to obtain the information and, if reasonably believed another person can supply it, state that belief with reasons and, if known, the person’s name and address (sec.30). Keep contemporaneous evidence of searches and requests made for the missing information.
Privacy and data handling. Where the regulation requires publishing or storing personal data (for returns, third party registration or nomination details), ensure privacy compliance with applicable data protection laws and agency publication rules. Limit access to sensitive personal data and retain records securely.
Internal training and checklists. Train candidates, party compliance officers and third parties on the 24 hour rule, the definition of distance voter, the required record content for gifts and electoral expenditure, and auditor eligibility requirements. Use checklists that cross‑reference relevant regulation sections to ensure no element is missed.
Following these concrete steps, mapped to the cited sections, will materially reduce the risk of technical non‑compliance and align operational practice with the regulation’s detailed requirements.
(iii) a statement that the candidate is endorsed by the party;
(c) for a candidate nominated by electors under section 27 (1) (b) of the Act —the name of each elector who nominated the candidate;
(d) the information or a statement required to be contained in the nomination under schedule 1 of the Act , other than the address of a close associate of the candidate.
(i) the name of the registered officer; and
(ii) the name of the political party; and
(iii) a statement that the candidate is endorsed by the party;
sec.7 Electors who may cast an electronically assisted vote— Act , s 68
sec.7 Electors who may cast an electronically assisted vote— Act , s 68
For section 68 (5B) (c) of the Act , the following classes of electors for an election are prescribed—
special postal voters who are not detained in lawful custody;
distance voters;
out-of-State voters.
In this section—
distance voter , for an election—
means an elector, other than a special postal voter or an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area 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 vote may be made for an election; and
ending on the close of the poll for the election.
(sec.7-ssec.1) For section 68 (5B) (c) of the Act , the following classes of electors for an election are prescribed— special postal voters who are not detained in lawful custody; distance voters; out-of-State voters.
(sec.7-ssec.2) In this section— distance voter , for an election— means an elector, other than a special postal voter or an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area 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 vote may be made for an election; and ending on the close of the poll for the election.
(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 an out-of-State voter, whose address, as shown on the voters 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 an 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 local government area or division of the local government area for the whole of the voting period for the by-election
(a) starting on the first day that a pre-poll vote may be made for an election; and
(b) ending on the close of the poll for the election.
sec.8 Approval of procedure for electronically assisted voting— Act , s 75A
sec.8 Approval of procedure for electronically assisted voting— Act , s 75A
For section 75A (3) (a) of the Act , the procedures set out in the document called ‘Procedure for electronically assisted voting for local government elections’, version 3.0, made by the electoral commission on 22 May 2023 are approved.
sec.9 Qualifications or experience for auditors— Act , s 106
sec.9 Qualifications or experience for auditors— Act , s 106
For section 106 of the Act , definition auditor , 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.10 Prescribed details for application for registration of third party for an election— Act , s 127F
sec.10 Prescribed details for application for registration of third party for an election— Act , s 127F
For section 127F (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;
address as shown on the electoral roll;
if the third party is not an individual—ABN or ACN;
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— (A) date of birth; (B) address as shown on the electoral roll; (ii) if the third party is not an individual—ABN or ACN; (iii) business address; (iv) telephone number; (v) email address.
(i) if the third party is an individual— (A) date of birth; (B) address as shown on the electoral roll;
(A) date of birth;
(B) address as shown on the electoral roll;
(ii) if the third party is not an individual—ABN or ACN;
(iii) business address;
(iv) telephone number;
(v) email address.
(i) if the third party is an individual— (A) date of birth; (B) address as shown on the electoral roll;
(A) date of birth;
(B) address as shown on the electoral roll;
(ii) if the third party is not an individual—ABN or ACN;
(iii) business address;
(iv) telephone number;
(v) email address.
(A) date of birth;
(B) address as shown on the electoral roll;
pt.3-div.2 Prescribed information to be included in particular records to be kept
Prescribed information to be included in particular records to be kept
sec.11 Purpose of division
sec.11 Purpose of division
This division states, for section 127N (1) (b) of the Act , information that is required to be included in a record for a prescribed matter.
sec.12 Gifts or loans made to or for the benefit of particular relevant entities
sec.12 Gifts or loans made to or for the benefit of particular relevant entities
This section applies for a record about a gift or loan made to, or for the benefit of, a relevant entity for an election, other than a third party.
The following information must be included in the record—
the relevant details for the gift or loan;
a statement that the person who made the gift or loan is not a prohibited donor;
for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
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 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 108 of the Act .
If the record is about a gift that is electoral expenditure gifted to the relevant entity, the following information must also be included in the record—
details about how the electoral expenditure benefits the entity;
details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
details of the consideration, if any, the entity provided for the electoral expenditure;
a copy of an invoice, if any, issued to the entity for the electoral expenditure;
for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
In this section—
prohibited donor see section 113 (1) of the Act .
(sec.12-ssec.1) This section applies for a record about a gift or loan made to, or for the benefit of, a relevant entity for an election, other than a third party.
(sec.12-ssec.2) The following information must be included in the record— the relevant details for the gift or loan; a statement that the person who made the gift or loan is not a prohibited donor; for a record about a gift—how the value of the gift is worked out under section 108 of the Act ; 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 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 108 of the Act .
(sec.12-ssec.3) If the record is about a gift that is electoral expenditure gifted to the relevant entity, the following information must also be included in the record— details about how the electoral expenditure benefits the entity; details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply; details of the consideration, if any, the entity provided for the electoral expenditure; a copy of an invoice, if any, issued to the entity for the electoral expenditure; for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
(sec.12-ssec.4) In this section— prohibited donor see section 113 (1) of the Act .
(a) the relevant details for the gift or loan;
(b) a statement that the person who made the gift or loan is not a prohibited donor;
(c) for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
(d) 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 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(i) the day the refund was given or the return was made; and
(ii) the 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 108 of the Act .
(a) details about how the electoral expenditure benefits the entity;
(b) details of the circumstances mentioned in section 109C (1) (b) (i) or (ii) of the Act that apply;
(c) details of the consideration, if any, the entity provided for the electoral expenditure;
(d) a copy of an invoice, if any, issued to the entity for the electoral expenditure;
(e) for electoral expenditure incurred under an arrangement between the entity and 1 or more other relevant entities in the election—details of the arrangement.
sec.13 Gifts or loans made by particular relevant entities to other relevant entities
sec.13 Gifts or loans made by particular relevant entities to other relevant entities
This section applies for a record about a gift or loan made by a relevant entity for an election, other than a third party for the election, (the first entity ) to another relevant entity for the election (the second entity ).
The following information must be included in the record—
the relevant details for the gift or loan;
for a record about a gift—how the value of the gift is worked out under section 108 of the Act ;
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 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 108 of the Act .
If the record is about a gift that is electoral expenditure gifted to the second entity, the following information must also be included in the record—
details about how the electoral expenditure benefits the second entity;
details of
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