57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?

The Australian Electoral Commission can undertake compliance reviews of a sample of returns, conduct investigations of contraventions of returns and conduct investigations of entities to determine if they have disclosure obligations.  They can refer those who have not met obligations for prosecution.

Source 

Australian Electoral Commission, 'Financial Disclosure Compliance Framework' July 2017

https://www.aec.gov.au/Parties_and_Representatives/compliance/