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

206Q Return of party’s election expenses and return of party’s allocation expenses to be publicly available
(1) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return and every accompanying auditor’s report filed under section 206I or 206IA.
Source: Art. 206Q(1), Electoral Act 1993, (amended 2020)

206ZH Return of registered promoter’s election expenses to be publicly available
(1) The Electoral Commission may publish, in any manner that the Electoral Commission
considers appropriate, every return filed under section 206ZC.
Source: Art. 206ZH(1), Electoral Act 1993, (amended 2020)