While no ban exists on corporate donations, the donation must be disclosed to the Australian Electoral Commission if it is above a certain threshold ($14,000 in 2019). No details of donations less than the threshold set by the Australian Electoral Commission are publicly available. The Australian Electoral Commission Transparency Register lists donations from corporations to political parties for each election.
The Australasian Centre for Corporate Responsibility has expressed concern about the lack of transparency of corporate donations to political parties.
"In Australia, for substantial sums of money across many companies, it is impossible to tell the full amount of political expenditure or the extent to which the expenditure reflects the personal whim or short-term interests of boards or genuinely advances long-term shareholder interests"
Sources: Australian Electoral Commission Tranparency Register for donors, see https://transparency.aec.gov.au/Donor
Australian Electoral Commission, Disclosure Threshold https://www.aec.gov.au/Parties_and_Representatives/public_funding/threshold.htm
Australian Electoral Commission: https://www.aec.gov.au/Parties_and_Representatives/public_funding/threshold.htm (updated 28th May 2019)
Corporate Political Expenditure in Australia. Howard Pender, Research Director. Australasian Centre for Corporate Responsibility, p.20 June 2016.
