The left-wing activist group, GetUp, page-3

the AEC never claimed get up was independent 
they claimed there was not evidence to prove beyond all reasonable doubt that get up is aligned to a party 

this would also mean that a foreign funded pro-coal organisation is not aligned with the liberal party.  It is just against environmental regulations. 

in a pragmatic sense the AEC did the right thing.  It's too hard to police every cent and act of political funding when it can be done in countless ways.  Unless a group is obviously in favour of only one party, it should be okay. 

so if someone has a vote card showing who will tax you more, that would be independent enough too.