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

Section 309(2) and (3) Commonwealth Electoral Act 1918. https://www.aec.gov.au/parties_and_representatives/financial_disclosure/guides/candidate.htm. https://www.aec.gov.au/Parties_and_Representatives/financial_disclosure/guides/files/2025/Financial%20Disclosure%20Guide%20for%20Political%20Parties%202024-25.pdf

Political parties include itemised expenditure in their annual returns and expedited disclosure notices. Candidates are required to provide information on all campaign expenditure.