Commonwealth Electoral Act 1918

Registered political parties, State branches of registered political parties, candidates, members of the House of Representatives, Senators, significant third parties, associated entities, nominated entities and third parties must provide annual returns to the Electoral Commission in respect of a calendar year. New significant third parties and associated entities must provide annual returns to the Electoral Commission in respect of the previous calendar year.

Broadly, the returns must set out details of amounts received (including as gifts) and amounts paid (including electoral expenditure incurred) during the year, as well as amounts of outstanding debts.

Commonwealth Departments must attach a statement of amounts paid to advertising agencies and other organisations to annual reports.

Information in returns provided under this Division is published by the Electoral Commissioner, on the Transparency Register, under section 320.