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

https://www.aec.gov.au/Parties_and_Representatives/public_funding/threshold.htm. https://www.aec.gov.au/news/disclosure-legislative-changes.htm

The Australian Electoral Commission requires that the annual returns lodged by political paries with the Commission include total receipts, value of gifts in kind and details of receipts greater than the disclosure theshold. The financial disclosure scheme for federal elections was amended with effect from 8 December 2005 to increase the threshold to ‘more than $10 000’. This amount is indexed with effect from 1 July each year based on increases in the consumer price index. The disclosure threshold amount that will apply from The disclosure threshold amount that applies from 1 July 2025 to 30 June 2026 is more than $17,300. Following the passage of the Electoral Legislation Amendment (Electoral Reform) Act 2025 (Cth), the disclosure threshold will reduce to $5,000 on 1 July 2026. Donors can make multiple donations below the threshold as a means of avoiding public discloure of their donations by political parties.