Registered political parties, significant third parties and associated entities provide returns each financial year to the Electoral Commission setting out details relating to amounts received or paid or incurred by the parties, significant third parties or entities during the year. Third parties also provide annual returns setting out details relating to electoral expenditure incurred by the third parties during the year. Members of the House of Representatives and Senators also provide annual returns setting out details relating to gifts made for federal purposes that were received by them during the year.

Returns provided under this Division are published by the Electoral Commissioner, on the Transparency Register, under section   320.