49. Do candidates have to report on their election campaign finances?

"205J Invoice and receipt required for election expenses of $50 or more

Every payment made in respect of any election expenses of a candidate, other than a payment that is less than $50, must be vouched by an invoice stating the particulars and by a receipt.

205K Return of candidate’s election expenses

(1)  Within 70 working days after polling day, a candidate must file a return of elec- tion expenses with the Electoral Commission.

(2)  A return under subsection (1) must be in the form required by the Electoral Commission.

...

205O Obligation to retain records necessary to verify return of candidate’s election expenses

(1) A candidate must take all reasonable steps to ensure that all records, docu- ments, and accounts that are reasonably necessary to enable a return under sec- tion 205K to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates. 

(2) A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

...

209 Return of candidate donations

(1) A candidate must, at the same time as filing a return of election expenses under section 205K, file with the Electoral Commission a return setting out—

(a)  the details specified in subsection (2) in respect of every candidate dona- tion (other than a donation of the kind referred to in paragraphs (c) and (d)) 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 for use in the same campaign, exceeds $1,500 in sum or value; and

(b)  whether section 207C applies to any donation and, if so, and to the ex- tent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contri- bution that, either on its own or when aggregated with other contribu- tions made by or on behalf of the same contributor to the donation, ex- ceeds $1,500 in sum or value; and

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

(d)

(e)

Reprinted as at Electoral Act 1993 1 September 2017

the details specified in subsection (5) in respect of every candidate dona- tion 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 for use in the same campaign, exceeds $1,500; and

the details specified in subsection (5A) in respect of every contribution to a candidate 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.

(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 dona- tions, 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 contribu- tions, the total amount of the aggregated contributions; and

(d)  the date on which the 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(1), 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 dona- tions, the date each donation was received; and

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

(5A) The details referred to in subsection (1)(e) 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 contribu- tions, 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) Every return filed under subsection (1) must be in the form required by the Electoral Commission."

Sections 205J, 205K, 205O, and 209, Electoral Act of 1993

Candidates must file returns on expenses and donations with the Electoral Commission.