55. Which institution(s) receives financial reports from political parties and/or candidates?

Sections 205K and 206I, Electoral Act 1993, (amended 2023)
The Electoral Commission   
(1) Within 70 working days after polling day, a candidate must file a return of election expenses with the Electoral Commission.
Return of party’s election expenses
(1) Within 90 working days after polling day, a party secretary must file a return of the party’s election expenses with the Electoral Commission.