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

The Commonwealth funding and disclosure scheme (the disclosure scheme) established under Part XX of the Commonwealth Electoral Act 1918 (the Act) deals with the public funding of federal election campaigns and the disclosure of detailed financial information.

The disclosure scheme requires candidates, registered political parties, their State Branches, local branches/sub-party units and their associated entities, donors and other participants in the electoral process to lodge annual or election period financial disclosure returns with the AEC.

Source: AEC, http://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/index.htm

The Australian Electoral Commission