55. Which institution(s) receives financial reports from political parties and/or candidates?

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.

25(1 A political party shall, at least 30 days before general elections, submit to the Registrar a statement of its assets and liabilities.
   (1A) A political party must, no later than the sixtieth day after polling day, submit to the Registrar a written declaration giving details of all assets and liabilities as at the thirtieth day after polling day and income and expenditure, including all contributions, donations or pledges of contributions or donations, whether in cash or in kind, made or to be made from the date the writ is issued to the thirtieth day after polling day.

Source: Sections 23, 24,25 Political Parties (Registration, Conduct, Funding and Disclosures) (Amendment) Act 2021.

The Registrar of Political Parties is the designated entity to receive all financial disclosures made by political parties, office holders of political parties and election candidates pursuant to sections 23, 24 and 25 of the Political Parties Act.