54. Must reports from political parties and/or candidates include information on itemized spending?

23 (1) A political party shall, within 90 days of the end of its financial year, provide to the Registrar the following information in writing—
(a)the sources of its funds stating—
(i)the amount of money received from its members and supporters; and
(ii)the amount and sources of the donations given to the party;

24 (2B) Any candidate (whether elected to Parliament or not) must, no later than the sixtieth day after polling day, provide to the Registrar the following information in writing— 
(a) the amount of any money received by him or her as at the thirtieth day after polling day; 
(b) the amount and source of any donation received by him or her as at the thirtieth day after polling day; and
 (c) the income and expenditure as at the thirtieth day after polling day.

Source: Sections 23, 24, Political Parties (Registration, Conduct, Funding and Disclosures) (Amendment) Act 2021.

Sections 23 and 24 of the Political Parties Act requires political parties and election  candidates to provide details of every expenditure they incur.