53. Must reports from political parties and/or candidates include information on itemized income?

210 Annual return of party donations
(1) A party secretary must file with the Electoral Commission, for each year, a return of party donations setting out—
(a) the details specified in subsection (2) for every party donation (other than a donation of the kind referred to in paragraphs (c) to (e)) 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 during the year, exceeds $15,000 in sum or value; and […]
Source: Art. 210(1), Electoral Act 1993, (amended 2020)

Donations above $15,000 are itemized. For others, number and total amount of donations must be reported.