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.