52. Must reports from political parties and/or candidates reveal the identity of donors?

Disclosure of certain information (e.g. details of gifts and donations) is subject to a minimum threshold below which disclosure is not required.

The Australian Electoral Commission financial disclosure scheme was amended with effect from 8 December 2005 to increase the threshold to 'more than $10 000'. This amount is indexed with effect from 1 July each year based on increases in the consumer price index.

The disclosure threshold amount that will apply from 1 July 2019 to 30 June 2020 is more than $14,000

Source:  https://www.aec.gov.au/Parties_and_Representatives/public_funding/threshold.htm

Donors can give multiple donations below the threshold so that disclosure is not required, either by the political party or the donor. This lack of transparency has contributed to the low score of 12 given to Australia by Money Politics and Transparency  for the contributions and expenditure restrictions category. The issue has also been the subject of discussion by academics, think tanks and the media.   

Sources: Democracy before Dollars: The problems with money in Australian Politics and how to fix them Prof Joo-Cheong Tham. Australian Quarterly April - June 2019.

How Big Money influenced the 2019 federal election - and what we can do to fix the system, Grattan Institute,The Conversation 4.2.2020