54. Do lobbying entities have to disclose information on contributions to political parties or candidates?

Australian Electoral Commission, 'Financial Disclosure Guide for Election Donors, 2016 Federal Election'

http://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/guides/election-donors/files/election-donors-guide-2016.pdf

There are no specific guidelines; donations from lobby groups come under the definition of donor.  Donors have disclosure obligations for donations above the threshold amount (2017: $13,500).  Donors provide Election Donor return for donations to candidates and an annual return for donations to political parties.