54. Must reports from political parties and/or candidates include information on itemized spending?

Sect. 308(1) of the Act lists categories of election expenditure; Section 309(2) requires all expenditure authorised by candidate be disclosed; Sect. 309(3) requires all expenditure authorised by Senate Group to be disclosed.

Australian Electoral Commission, 'Financial Disclosure Guide for Candidates and Senate Groups' 2016 Federal Election

http://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/guides/candidates/files/candidates-and-senate-groups-guide-2016.pdf

Political Parties do not need to itemise expenditure and only provide total amount of payments.  Candidates and Senate Groups are required to provide six categories of information on expenditure.