50. Do third parties have to report on election campaign finances?

206ZC Return of registered promoter’s election expenses
(1) This section applies to a registered promoter whose total election expenses in respect of any regulated period exceed $100,000 (inclusive of goods and services tax).
(2) Within 70 working days after polling day, the registered promoter must file a return of election expenses with the Electoral Commission.
Source: Art. 206ZC(1-2), Electoral Act 1993, (amended 2020)

Third parties that are "registered promoters" and spend more than $100,000 are required to file a report.