47. Do political parties have to report regularly on their finances?

"210 Annual return of party donations
(1) A party secretary must file with the Electoral Commission, for each year, a return of party donations setting out—
(a) the details specified in subsection (2) for every party donation (other than a donation of the kind referred to in paragraphs (c) to (e)) received by him or her that, either on its own or when aggregated with all other donations made by or on behalf of the same donor during the year, exceeds $15,000 in sum or value; and

(b) whether section 207C applies to any donation and, if so, and to the extent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contribution that, either on its own or when aggregated with other contributions made by or on behalf of the same contributor to the donation, or to other donations during the year, exceeds $15,000 in sum or value; and

(c) the details specified in subsection (4) in respect of every anonymous party donation received by him or her exceeding $1,500; and

(d) the details specified in subsection (5) in respect of every party donation received by him or her from an overseas person that, either on its own or

when aggregated with all other donations made by or on behalf of the same overseas person during the year, exceeds $1,500; and

(da) the details specified in subsection (5A) in respect of every contribution to a party donation received by him or her from an overseas person that, either on its own or when aggregated with other contributions made by the same overseas person to the donation, exceeds $1,500; and

(e) the details specified in subsection (6) in respect of every payment of donations received from the Electoral Commission under section 208D; and 

(f) the details specified in subsection (6A) in respect of all other party donationsreceived by him or her.

(2) The details referred to in subsection (1)(a) are—

(a) the name of the donor; and

(b) the address of the donor; and

(c) the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and

(d) the date the donation was received or, in the case of aggregated donations,the date that each donation was received.

(3) The details referred to in subsection (1)(b) are—

(a) the name of the contributor; and

(b) the address of the contributor; and

(c) the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and

(d) the date on which the donation, or each related donation, funded from contributions was made.

(4) The details referred to in subsection (1)(c) are—

(a) the date the donation was received; and

(b) the amount of the donation; and

(c) the amount paid to the Electoral Commission under section 207I(2), and the date that payment was made.

(5) The details referred to in subsection (1)(d) are—

(a) the name of the overseas person; and

(b) the address of the overseas person; and

(c) the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and

(d) the date the donation was received or, in the case of aggregated donations, the date each donation was received; and

(e) the amount returned to an overseas person or paid to the Electoral Commission under section 207K(2A), and the date of that return or payment, as the case may be.

(5A) The details referred to in subsection (1)(da) are—

(a) the name of the overseas person; and

(b) the address of the overseas person; and

(c) the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and

(d) the date on which the related donation funded from the contribution was made; and

(e) the amount returned to the donor or paid to the Electoral Commission under section 207K(3), and the date of that return or payment, as the case may be.

(6) The details referred to in subsection (1)(e) are—

(a) the date the payment was received; and

(b) the amount of the payment; and

(c) the amount of interest included in the payment.

(6A) The details referred to in subsection (1)(f) are—

(a) the number of anonymous party donations received of an amount not exceeding $1,500, and the total amount of all such donations:

(b) the number of overseas party donations received of an amount not exceeding $1,500, and the total amount of all such donations:

(c) the number of all party donations received of an amount exceeding $1,500 but not exceeding $5,000, and the total amount of all such donations:

(d) the number of all party donations received of an amount exceeding $5,000 but not exceeding $15,000, and the total amount of all such donations.
(7) A return must—
(a) be filed by 30 April of the following year; and
(b) be in the form required by the Electoral Commission; and
(c) be accompanied by an auditor’s report obtained under section 210A.
(8) Despite anything in subsection (1), if a party secretary is required to file under
that subsection a return of party donations that relates to the year in which the
party became registered, that return is to relate to the period beginning with the
date of registration of the party and ending with 31 December of that year.
(9) In this section, year means the period of 12 months starting on 1 January and
ending with the close of 31 December.

...

210C Return of party donation received from same donor exceeding $30,000

(1)  A party secretary must file with the Electoral Commission a return in respect of every party donation that exceeds $30,000.

(2)  A party secretary must file with the Electoral Commission a return in respect of every party donation that—

(a)  the party secretary knows is from a donor who in the 12 months immedi- ately preceding the date of receipt of the donation (the last 12 months) has made 1 or more previous donations; and

(b)  when aggregated with all previous donations received from the donor in the last 12 months exceeds $30,000." 

Section 210, Electoral Act of 1993. 

Parties must file an annual return on party donations. Specific reporting duties arise from donations from the same source exceeding $30,000.