53. Must reports from political parties and/or candidates include information on itemized income?

The Australian Electoral Commission requires that the annual returns lodged by political paries with the Commission include total reciepts, value of gifts in kind and details of receipts greater than the disclosure theshold. 

Source:Financial Disclosure Guide for Political Parties, May 2019, https://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/guides/political-parties/files/political-parties-2018-19.pdf

Donors can make multiple donations below the threshold as a means of avoiding public discloure of their donations by political parties.  This lack of transparency has been recognised in the low rating of 12 given to Australia by Money, Politics and Transparency for the category of Contributions and Expenditure Restrictions. 

 Sources: Financial Disclosure Guide for Political Parties, May 2019, https://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/guides/political-parties/files/political-parties-2018-19.pdf

Money, Politics and Transparency Autralian scorcard, https://data.moneypoliticstransparency.org/countries/AU/