A company controlled by Australian television producer Reg Grundy has declared it gave $200,000 directly to the federal Liberal Party six months before the 2013 election that swept Prime Minister Tony Abbott to power.

But the Liberal Party has not declared the donation to the Australian Electoral Commission (AEC). Instead, the controversial Liberal-linked Free Enterprise Foundation declared it received the gift, raising fresh questions about its relationship with the party.

Reg Grundy's Akira Investments donated $200,000 to the Free Enterprise Foundation in 2013. Credit:Ben Rushton

According to a declaration lodged with the AEC by the Free Enterprise Foundation in 2013, the Monaco-based company, Akira Investments Ltd, donated $200,000 to the foundation on April 23 of that year.

The Canberra-based Free Enterprise Foundation is classified by the AEC as an "associated entity" of the federal Liberals and Nationals.