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

(I) A political party shall, at least 30 days before general elections, submit to the Registrar a statement of its assets and liabilities.

(2) Notwithstanding any other penalty provided in this Act or in any other written law, the Registrar shall deregister a political party which—

• fails to comply with this section; or
• submits a statement which is false in any material particulars.

(3) The Registrar shall publish the information received by him or her under subsection (1) in the Gazette and in the media, and the costs of any such publication shall be paid by or recovered from the political party.

Source: Article 25, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

23 (I) A political party shall, within 30 days of the end of its financial year, provide to the Registrar the following information in writing--

(a) the sources of its funds stating—

• the amount of money received from its members and supporters: and
• the amount and sources of the donations given to the party:

• the income and expenditure of the political party; and
• the assets and liabilities of the political party.

(2) An independent candidate for election to Parliament shall, within 30 days of the return of the writ (whether elected to Parliament or not) provide to the Registrar the following information in writing. in respect of his or her election campaign—

• the amount of money received by him or her;
• the amount and sources of the donations given to him or her; and
• the income and expenditure.

(3) The Registrar shall publish the information received by it under subsections (I) and (2) in the Gazette and in the media. and the costs of any such publication shall he paid by or recovered from the political party and independent candidate for election to Parliament.

Source: Article 23, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

Political parties have to report annually on their funds received, and have to report their assets and liabilities no later than 30 days pror to an election, but there is no specific requirement to report separately on election campaign finances