The information is not released publicly except in the form of unsearchable handwritten documents. The database, which was compiled in a joint venture between the Herald and University of Technology Sydney journalism students, reveals Qantas is the single largest giver to politicians, handing out upgrades worth hundreds of thousands of dollars. Mrs Rinehart's Hancock Prospecting is the second-biggest corporate provider of sponsored trips to politicians. Among trips and gifts bestowed by companies on politicians:

The Herald today publishes an Australian first, a database that captures federal politicians' disclosures over the past two years, revealing the free trips and gifts they receive from powerful vested interests.

Duchessing includes 82 tickets to AFL and NRL grand finals, more than 100 overseas flights, and accommodation offered by a host of donors including billionaire Andrew Forrest's Fortescue Metals Group and the Kingdom of Morocco.

Taiwan, with 16 trips, and the Tibetan government-in-exile (5) paid for more parliamentarians' trips than China (3), the country they see as threatening or stealing their territory.

Richard Mulgan, an emeritus professor at the Australian National University who has written extensively on accountability, said there should be a "brick wall" to gifts and hospitality from major defence contractors given the large sums of money at stake.

More generally, he questioned whether politicians accepting gifts from companies had fully considered why companies were paying to take them on trips.

"Obviously people can accept gifts and so on but if there's any suggestion that it can influence a particular decision it's not a good look," he said. "You would have to ask yourself: why would the company do it? If the company's motives are less than pure you have to ask yourself whether you're contaminating yourself."

Professor John Uhr, the director of the centre for the study of Australian politics at the Australian National University, said there was little policing of politicians' behaviour in accepting gifts and trips.

"You really need to lay down certain standards you can honestly expect your representatives to have," he says. "At the moment there is just nothing."