Old electoral management systems need updating and overhauling the process ahead of a May by-election could carry significant risk, the commission said.
"The decision to recommend a later implementation timeframe wasn't taken lightly. It is a consequence of the fragility of the AEC's ageing election management systems," it said in a statement on Wednesday.
"When running a federal by-election – such as for the electorate of Farrer throughout April and May – any major system updates and changes would introduce significant risks to (the) successful delivery of the by-election.
"While this is six months later than initially intended, it remains well in advance of the next federal election."
The commission added that it also recommended the delayed implementation to ensure its new systems were properly tested, political participants were well aware of the updated rules, and there was a smoother transition process.
The reforms were passed in February 2025 and the next federal election is due to be held by May 2028.
The changes lower the disclosure threshold for political donations to $5000, limit gift and electoral expenditure, and require political donations to be publicly reported by the following month.
Donations are currently categorised by financial years, with the public disclosures coming out the following February after returns are finalised by June 30.
It means Australians don't know who bankrolled politicians and political parties until months - or over a year - after elections.
Under the changes, disclosures will have to be made within seven days during an election period, and within 24 hours as polling day nears.
Special Minister of State Don Farrell acknowledged the commission's concern that a by-election ahead of the planned implementation of the new system would complicate the rollout.
"I have accepted the comprehensive and trusted advice of the commissioner and will amend the operative date to the commencement of the new year," he said.
"The legislation is broad and detailed, placing a strong and transparent framework over federal elections and those that seek to influence them."
