48. Do political parties have to report on their election campaign finances?

Sections 206I and 206IA, Electoral Act 1993, 9amended 2023)
Return of party’s election expenses
(1) Within 90 working days after polling day, a party secretary must file a return of the party’s election expenses with the Electoral Commission.
(2) The return must be—
(a) in the form required by the Electoral Commission; and
(b) accompanied by an auditor’s report obtained under section 206L.  Return of party’s allocation expenses
(1) Within 90 days after polling day for a general election, a party secretary must file with the Electoral Commission a return of expenses incurred by the party that have been funded from the party’s allocation.
(2) The return must be in a form approved by the Electoral Commission and include details of—
(a) the amount of the party’s allocation; and
(b) all accounts sent by the party to the Electoral Commission under section 80B(1) of the Broadcasting Act 1989 in respect of the expenditure of the party’s allocation."