New Zealand 1852 Constitution (reviewed 2014)

Part 6A. Election expenses and donations

Subpart 1. Election expenses of candidates

205. Interpretation and application

1. In this subpart, unless the context otherwise requires,—
   • advertising expenses has the meaning given to it by section 3E
     
     candidate advertisement has the meaning given to it by section 3(1)

     election advertisement has the meaning given to it by section 3A

     election expenses, in relation to a candidate,—

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     1. means the advertising expenses incurred in relation to a candidate advertisement that—
        1. is published, or continues to be published, during the regulated period; and
        2. is promoted by—
           1. the candidate; or
           2. any person (including a registered promoter) authorised by the candidate; and
     2. includes—
        1. any election expense of an election advertisement that is apportioned to a candidate under section 205E or 205EA; and
        2. as required by section 40 of the Electoral Referendum Act 2010, any referendum expenses incurred in relation to an advertisement that comprises both—
           1. a candidate advertisement; and
           2. a referendum advertisement (within the meaning of section 31 of the Electoral Referendum Act 2010)

     party advertisement has the meaning given to it by section 3(1).

2. For the purposes of the definition of election expenses, it is immaterial whether an election expense is paid or incurred before, during, or after the regulated period.
3. Nothing in sections 205K to 205R applies to a person who has not been nominated as a candidate for a seat in the House of Representatives.

205A. Persons who may incur election expenses in relation to candidate advertisement

An election expense in relation to a candidate advertisement may only be incurred by—

1. a candidate; or
2. a party secretary in relation to an election advertisement described in section 205EA; or
3. a promoter authorised by the candidate under section 204G.

205B. Offence to incur unauthorised election expense

Every person is guilty of—

1. a corrupt practice who wilfully contravenes section 205A; and
2. an illegal practice who contravenes section 205A in any other case.

205C. Maximum amount of candidate’s total election expenses

1. The total election expenses of a candidate in respect of any regulated period must not exceed—
   1. $26,100 (or such other amount as is prescribed by the Governor-General by Order in Council under section 266A), in the case of a candidate at a general election; and
   2. $52,100 (or such other amount as is prescribed by the Governor-General by Order in Council under section 266A), in the case of a candidate at a by-election.
2. The amounts in subsection (1) are inclusive of goods and services tax.

205D. Apportionment of advertising expenses for publication of candidate advertisement both before and during regulated period

1. This section applies if a candidate advertisement—
   1. is published both before the commencement of the regulated period and during the regulated period; or
   2. is published before the commencement of the regulated period and continues to be published during the regulated period.
2. If this section applies,—
   1. the candidate advertisement is deemed to have been published during the regulated period; but
   2. the advertising expenses for the publication of the candidate advertisement must be apportioned so that only a fair proportion of the expenses is attributed to being incurred during the regulated period.
3. Only the advertising expenses attributed to being incurred during the regulated period in accordance with subsection (2) are election expenses.

205E. Apportionment of election expenses of election advertisement between candidates

1. This section applies if an election advertisement comprises 2 or more candidate advertisements.
2. If this section applies, the election expenses of the election advertisement must be apportioned among the candidates in proportion to the coverage the advertisement provides to each candidate.
3. For the purposes of this section,—
   1. election expenses of the election advertisement means the total of the election expenses of all of the candidate advertisements comprised in the election advertisement; and
   2. the coverage provided by an election advertisement must be calculated in such a manner as is appropriate in relation to the form of the advertisement.
4. Only the expenses apportioned to a candidate in accordance with this section are election expenses of that candidate.

205EA. Apportionment of election expenses of election advertisement between candidate and party

1. This section applies if an election advertisement comprises both—
   1. a candidate advertisement; and
   2. a party advertisement.
2. If this section applies, the election expenses of the election advertisement must be apportioned between the candidate and the party in proportion to the coverage the advertisement provides to the candidate and to the party.
3. For the purposes of this section,—
   1. election expenses of the election advertisement means the advertising expenses incurred in relation to both the candidate advertisement and the party advertisement; and
   2. the coverage provided by an election advertisement must be calculated in such a manner as is appropriate in relation to the form of the election advertisement.
4. Only the expenses apportioned to the candidate in accordance with this section are election expenses of the candidate.

205F. Offence to pay election expenses in excess of prescribed maximum

1. This section applies to any candidate or other person who directly or indirectly pays or knowingly aids or abets any person in paying for or on account of any election expenses any sum in excess of either of the maximum amounts prescribed by section 205C.
2. The candidate or other person is guilty of—
   1. a corrupt practice if he or she knew the payment was in excess of the prescribed maximum amount; or
   2. an illegal practice in any other case, unless he or she proves that he or she took all reasonable steps to ensure that the election expenses did not exceed the prescribed maximum amount.
3. Every person who enters into an agreement or enters into an arrangement or understanding with any other person for the purpose of circumventing either of the maximum amounts prescribed in section 205C is guilty of a corrupt practice.

205G. Periods for claiming and paying candidate’s election expenses

1. A claim for any election expenses against a candidate is recoverable only if it is sent to the candidate within 20 working days after the day on which the declaration required by section 179(2) is made.
2. A claim that is sent to a candidate in accordance with subsection (1) must be paid within 40 working days after the day on which that declaration is made, and not otherwise.
3. A person who makes a payment in breach of this section is guilty of an illegal practice.
4. This section is subject to sections 205H and 205I.

205H. Procedure if claim disputed

1. If a candidate, in the case of a claim for election expenses sent to a candidate within the period specified in section 205G(1), disputes the claim, or fails to pay the claim within the period of 40 working days specified in section 205G(2), then—
   1. the claim is to be treated as a disputed claim; and
   2. the claimant may, if he or she thinks fit, within 20 working days after the expiry of that period of 40 working days, bring an action for the disputed claim in any court of competent jurisdiction.
2. Any sum paid by the candidate in accordance with a judgment or order of the court in any such action is to be treated as paid within the period specified in section 205G(2).

205I. Leave to pay claim after time limitation

1. On the application of a claimant or a candidate, a District Court may make an order granting leave to the candidate to pay—
   1. a claim for election expenses sent after the period specified in section 205G(1); or
   2. a claim not paid in the period specified in section 205G(2); or
   3. a disputed claim in respect of which an action was not brought within the period specified in section 205H(1)(b).
2. Any sum paid by the candidate in accordance with an order made under subsection (1) is to be treated as having been paid within the period specified in section 205G(2).

205J. Invoice and receipt required for election expenses of $50 or more

Every payment made in respect of any election expenses of a candidate, other than a payment that is less than $50, must be vouched by an invoice stating the particulars and by a receipt.

205K. Return of candidate’s election expenses

1. Within 70 working days after polling day, a candidate must file a return of election expenses with the Electoral Commission.
2. A return under subsection (1) must be in the form required by the Electoral Commission.

205L. Nil return

If a candidate considers that there is no relevant information to disclose under section 205K, the candidate must file a nil return under that section.

205M. Return may be filed after time limitation if candidate outside New Zealand

1. This section applies to a candidate who is outside New Zealand on the day on which the declaration required by section 179(2) is made (election result day).
2. The candidate must file a return of election expenses with the Electoral Commission within 85 working days after election result day.
3. A return filed by the candidate in accordance with subsection (2) is deemed to be filed within the time period specified in section 205K(1).

205N. Offences relating to return of candidate’s election expenses

1. A candidate commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of election expenses under section 205K during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period).
2. A candidate is guilty of a corrupt practice who, without reasonable excuse,—
   1. files a return of election expenses under section 205K after the late period; or
   2. fails to file a return of election expenses under section 205K.
3. A candidate who files a return under section 205K that is false in any material particular is guilty of—
   1. a corrupt practice if he or she filed the return knowing it to be false in any material particular; or
   2. an illegal practice in any other case unless the candidate proves that—
      1. he or she had no intention to misstate or conceal the facts; and
      2. he or she took all reasonable steps in the circumstances to ensure that the information was accurate.
4. A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b).

205O. Obligation to retain records necessary to verify return of candidate’s election expenses

1. A candidate must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return under section 205K to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.
2. A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

205P. Duty of Electoral Commission

1. If the Electoral Commission believes that any person has committed an offence specified in this subpart, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.
2. Subsection (1) does not apply if the Electoral Commission considers that the offence is so inconsequential that there is no public interest in reporting those facts to the New Zealand Police.

205Q. Return of candidate’s election expenses to be sent by Chief Electoral Officer to Electoral Commission

[Repealed]

205R. Return of candidate’s election expenses to be publicly available

1. The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return filed under section 205K.
2. During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return filed under section 205K.
3. The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.

205S. Unlawful use of public money not validated

Nothing in this subpart validates any use of public money that would otherwise be unlawful.

Subpart 2. Election expenses of parties

206. Interpretation

1. In this subpart,—
   • advertising expenses has the meaning given to it by section 3E
     
     candidate advertisement has the meaning given to it by section 3(1)

     election advertisement has the meaning given to it by section 3A

     election expenses, in relation to a party,—

     1. means the advertising expenses incurred in relation to a party advertisement that—
        1. is published, or continues to be published, during the regulated period; and
        2. is promoted by—
           1. the party secretary; or
           2. any person (including a registered promoter) authorised by the party secretary; and
     2. includes—
        1. any election expense of an election advertisement that is apportioned to a party under section 206CB or 206CC; and
        2. as required by section 40 of the Electoral Referendum Act 2010, any referendum expenses incurred in relation to an advertisement that comprises both—
           1. a party advertisement; and
           2. a referendum advertisement (within the meaning of section 31 of the Electoral Referendum Act 2010); but
     3. excludes—
        1. the costs representing the time allocated to a party under section 73 or 76A of the Broadcasting Act 1989; and
        2. the costs of broadcasting election programmes (as defined in section 69 of the Broadcasting Act 1989) that are paid by the Electoral Commission out of money allocated to the party under section 74A or 76A of the Broadcasting Act 1989

     party advertisement has the meaning given to it by section 3(1).

2. For the purposes of the definition of election expenses, it is immaterial whether an election expense is paid or incurred before, during, or after the regulated period.

206A. Persons who may incur election expenses in relation to party advertisement

An election expense in relation to a party advertisement may only be incurred by—

1. the party secretary; or
2. a candidate in relation to an election advertisement described in section 206CC; or
3. a promoter authorised by the party secretary under section 204H.

206B. Offence to incur unauthorised election expense

Every person is guilty of—

1. a corrupt practice who wilfully contravenes section 206A; and
2. an illegal practice who contravenes section 206A in any other case.

206C. Maximum amount of party’s total election expenses

1. If a party is listed in the part of the ballot paper that relates to the party vote, the total election expenses of that party in respect of any regulated period must not exceed—
   1. $1,108,000 (or such other amount as is prescribed by the Governor-General by Order in Council under section 266A); and
   2. $26,100 (or such other amount as is prescribed by the Governor-General by Order in Council under section 266A) for each electoral district contested by a candidate for the party.
2. If a party is not listed in the part of the ballot paper that relates to the party vote, the total election expenses of that party in respect of any regulated period must not exceed $26,100 for each electoral district contested by a candidate for the party.
3. The amounts in subsections (1) and (2) are inclusive of goods and services tax.

206CA. Apportionment of advertising expenses for publication of party advertisement both before and during regulated period

1. This section applies if a party advertisement—
   1. is published both before the commencement of the regulated period and during the regulated period; or
   2. is published before the commencement of the regulated period and continues to be published during the regulated period.
2. If this section applies,—
   1. the party advertisement is deemed to have been published during the regulated period; but
   2. the advertising expenses for the publication of the party advertisement must be apportioned so that only a fair proportion of the expenses is attributed to being incurred during the regulated period.
3. Only the advertising expenses attributed to being incurred during the regulated period in accordance with subsection (2) are election expenses.

206CB. Apportionment of election expenses of election advertisement between parties

1. This section applies if an election advertisement comprises 2 or more party advertisements.
2. If this section applies, the election expenses of the election advertisement must be apportioned among the parties in proportion to the coverage the advertisement provides to each party.
3. For the purposes of this section,—
   1. election expenses of the election advertisement means the total of the election expenses of all of the party advertisements comprised in the election advertisement; and
   2. the coverage provided by an election advertisement must be calculated in such a manner as is appropriate in relation to the form of the advertisement.
4. Only the expenses apportioned to a party in accordance with this section are election expenses of that party.

206CC. Apportionment of election expenses of election advertisement between party and candidate

1. This section applies if an election advertisement comprises both—
   1. a party advertisement; and
   2. a candidate advertisement.
2. If this section applies, the election expenses of the election advertisement must be apportioned between the party and the candidate in proportion to the coverage the advertisement provides to the party and to the candidate.
3. For the purpose of this section,—
   1. election expenses of the election advertisement means the advertising expenses incurred in relation to both the candidate advertisement and the party advertisement; and
   2. the coverage provided by an election advertisement must be calculated in such a manner as is appropriate in relation to the form of the election advertisement.
4. Only the expenses apportioned to the party in accordance with this section are election expenses of the party.

206D. Offence to pay election expenses in excess of prescribed maximum

1. This section applies to any person who directly or indirectly pays or knowingly aids or abets any person in paying for or on account of any election expenses any sum in excess of either of the maximum amounts prescribed by section 206C.
2. The person is guilty of—
   1. a corrupt practice if he or she knew the payment was in excess of the prescribed maximum amount; or
   2. an illegal practice in any other case, unless he or she proves that he or she took all reasonable steps to ensure that the election expenses did not exceed the prescribed maximum amount.
3. Every person who enters into an agreement or enters into an arrangement or understanding with any other person for the purpose of circumventing either of the maximum amounts prescribed in section 206C is guilty of a corrupt practice.

206E. Periods for claiming and paying party’s election expenses

1. A claim for any election expenses against a party is recoverable only if it is sent to the party secretary within 20 working days after the day on which the declaration required by section 193(5) is made.
2. A claim that is sent to the party secretary in accordance with subsection (1) must be paid within 40 working days after the day on which the declaration required by section 193(5) is made.
3. A person who makes a payment in breach of this section is guilty of an illegal practice.
4. This section is subject to sections 206F and 206G.

206F. Procedure if claim disputed

1. If a party, in the case of a claim for any election expenses sent to the party secretary within the period specified in section 206E(1), disputes the claim, or fails to pay the claim within the period of 40 working days specified in section 206E(2), then—
   1. the claim is to be treated as a disputed claim; and
   2. the claimant may, if he or she thinks fit, within 20 working days after the expiry of that period of 40 working days, bring an action for the disputed claim in any court of competent jurisdiction.
2. Any sum paid by the party in accordance with a judgment or order of the court in any such action is to be treated as paid within the period specified in section 206E(2).

206G. Leave to pay claim after time limitation

1. On the application of a claimant or a party, a District Court may make an order granting leave to a party to pay—
   1. a claim for election expenses sent after the period specified in section 206E(1); or
   2. a claim not paid in the period specified in section 206E(2); or
   3. a disputed claim in respect of which an action was not brought within the period specified in section 206F(1)(b).
2. Any sum paid by the party in accordance with an order made under subsection (1) is to be treated as having been paid within the period specified in section 206E(2).

206H. Invoice and receipt required for election expenses of $100 or more

Every payment made in respect of any election expenses of a party, other than a payment that is less than $100, must be vouched by an invoice stating the particulars and by a receipt.

206I. Return of party’s election expenses

1. Within 90 working days after polling day, a party secretary must file a return of the party’s election expenses with the Electoral Commission.
2. The return must be—
   1. in the form required by the Electoral Commission; and
   2. accompanied by an auditor’s report obtained under section 206L.

206J. Appointment of auditor for party

1. A party must appoint an auditor.
2. On the registration of a party under section 67, the person named in the party’s application under section 63(2)(c)(v) as the person who is to be appointed as the party’s auditor is to be taken to have been appointed under subsection (1).
3. A party must without delay appoint another auditor if the auditor appointed by the party under subsection (1) or taken to have been appointed under subsection (2)—
   1. does not, for any reason, commence to hold office; or
   2. ceases to hold office; or
   3. becomes ineligible to hold office.
4. If at any time a party appoints a new auditor under subsection (3), the party must—
   1. notify the Electoral Commission; and
   2. send to the Electoral Commission—
      1. the name, address, and contact details of the new auditor; and
      2. the new auditor’s signed consent to the appointment.

206K. Persons eligible to be appointed as auditor

A person is eligible to be appointed as an auditor under section 206J unless that person is—

1. a constituency candidate; or
2. a list candidate; or
3. an employee or partner of a person referred to in paragraph (a) or (b); or
4. an officer or employee of a party; or
5. a body corporate; or
6. a person who, by virtue of section 36(1) of the Financial Reporting Act 2013, may not be appointed or act as an auditor of an entity; or
7. a Returning Officer.

206L. Auditor’s report on return of party’s election expenses

1. A party secretary must, before the Electoral Commission receives the return required by section 206I, obtain from the auditor appointed under section 206J a report on the return.
2. The auditor must state in the report—
   1. the position shown by the return in respect of the requirement that the party’s total election expenses not exceed the maximum amount prescribed by section 206C; and
   2. either—
      1. whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
      2. that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.
3. The auditor must make any examinations that the auditor considers necessary.
4. The auditor must specify in the report any case in which—
   1. the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties; or
   2. proper records of the party’s election expenses have not, in the auditor’s opinion, been kept by the party secretary.
5. The auditor—
   1. must have access at all reasonable times to all records, documents, and accounts that relate to the party’s election expenses and that are held by the party or the party secretary; and
   2. may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

206M. Nil return

If a party secretary considers that there is no relevant information to disclose under section 206I, the party secretary must file a nil return under that section.

206N. Offences relating to return of party’s election expenses

1. A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of election expenses under section 206I during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period).
2. A party secretary is guilty of a corrupt practice who, without reasonable excuse,—
   1. files a return of election expenses under section 206I after the late period; or
   2. fails to file a return of election expenses under section 206I.
3. A party secretary who files a return under section 206I that is false in any material particular is guilty of—
   1. a corrupt practice if he or she filed the return knowing it to be false in any material particular; or
   2. an illegal practice in any other case unless the party secretary proves that—
      1. he or she had no intention to misstate or conceal the facts; and
      2. he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.
4. A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b).

206O. Obligation to retain records necessary to verify return of party’s election expenses

1. A party secretary must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return under section 206I to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.
2. A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

206P. Duty of Electoral Commission

1. If the Electoral Commission believes that any person has committed an offence specified in this subpart, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.
2. Subsection (1) does not apply if the Electoral Commission considers that the offence is so inconsequential that there is no public interest in reporting those facts to the New Zealand Police.

206Q. Return of party’s election expenses to be publicly available

1. The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return and every accompanying auditor’s report filed under section 206I.
2. During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return and report referred to in subsection (1).
3. The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.

206R. Unlawful use of public money not validated

Nothing in this subpart validates any use of public money that would otherwise be unlawful.

Subpart 2A. Election expenses of registered promoters

206S. Interpretation

1. In this subpart,—
   • advertising expenses has the meaning given to it by section 3E
     
     election advertisement has the meaning given to it by section 3A

     election expenses, in relation to a registered promoter,—

     1. means the advertising expenses incurred in relation to an election advertisement that—
        1. is published, or continues to be published, during the regulated period; and
        2. is promoted by the registered promoter; and
     2. includes, as required by section 40 of the Electoral Referendum Act 2010, any referendum expenses incurred in relation to an advertisement that comprises both—
        1. an election advertisement; and
        2. a referendum advertisement (within the meaning of section 31 of the Electoral Referendum Act 2010)

     registered promoter has the meaning given to it by section 204A.

2. For the purposes of the definition of election expenses, it is immaterial whether an election expense is paid or incurred before, during, or after the regulated period.

206T. Persons who may incur election expenses in relation to election advertisement promoted by registered promoter

An election expense in relation to an election advertisement promoted by a registered promoter may only be incurred by—

1. the registered promoter; or
2. a person authorised by the registered promoter.

206U. Offence to incur unauthorised election expense

Every person is guilty of—

1. a corrupt practice who wilfully contravenes section 206T; and
2. an illegal practice who contravenes section 206T in any other case.

206V. Maximum amount of registered promoter’s total election expenses

1. The total election expenses of a registered promoter in respect of any regulated period must not exceed $313,000 (or such other amount as is prescribed by the Governor-General by Order in Council under section 266A).
2. The amount in subsection (1) is inclusive of goods and services tax.

206W. Apportionment of advertising expenses for publication of election advertisement promoted by registered promoter both before and during regulated period

1. This section applies if an election advertisement that is promoted by a registered promoter—
   1. is published both before the commencement of the regulated period and during the regulated period; or
   2. is published before the commencement of the regulated period and continues to be published during the regulated period.
2. If this section applies,—
   1. the election advertisement is deemed to have been published during the regulated period; but
   2. the advertising expenses for the publication of the election advertisement must be apportioned so that only a fair proportion of the expenses is attributed to being incurred during the regulated period.
3. Only the advertising expenses attributed to being incurred during the regulated period in accordance with subsection (2) are election expenses.

206X. Offence to pay election expenses in excess of prescribed maximum

1. This section applies to any registered promoter or other person who directly or indirectly pays or knowingly aids or abets any person in paying for or on account of any election expenses any sum in excess of the maximum amount prescribed by section 206V.
2. The registered promoter or other person is guilty of—
   1. a corrupt practice if he or she knew the payment was in excess of the prescribed maximum amount; or
   2. an illegal practice in any other case, unless he or she proves that he or she took all reasonable steps to ensure that the election expenses did not exceed the prescribed maximum amount.
3. Every person who enters into an agreement or enters into an arrangement or understanding with any other person for the purpose of circumventing the maximum amount prescribed in section 206V is guilty of a corrupt practice.

206Y. Periods for claiming and paying registered promoter’s election expenses

1. A claim for any election expenses against a registered promoter is recoverable only if it is sent to the registered promoter within 20 working days after the day on which the declaration required by section 179(2) is made.
2. A claim that is sent to a registered promoter in accordance with subsection (1) must be paid within 40 working days after the day on which that declaration is made, and not otherwise.
3. A person who makes a payment in breach of this section is guilty of an illegal practice.
4. This section is subject to sections 206Z and 206ZA.

206Z. Procedure if claim disputed

1. If a registered promoter, in the case of a claim for election expenses sent to a registered promoter within the period specified in section 206Y(1), disputes the claim or fails to pay the claim within the period of 40 working days specified in section 206Y(2), then—
   1. the claim is to be treated as a disputed claim; and
   2. the claimant may, if he or she thinks fit, within 20 working days after the expiry of that period of 40 working days, bring an action for the disputed claim in any court of competent jurisdiction.
2. Any sum paid by the registered promoter in accordance with a judgment or order of the court in any such action is to be treated as paid within the period specified in section 206Y(2).

206ZA. Leave to pay claim after time limitation

1. On the application of a claimant or a registered promoter, a District Court may make an order granting leave to the registered promoter to pay—
   1. a claim for election expenses sent after the period specified in section 206Y(1); or
   2. a claim not paid in the period specified in section 206Y(2); or
   3. a disputed claim in respect of which an action was not brought within the period specified in section 206Z(1)(b).
2. Any sum paid by the registered promoter in accordance with an order made under subsection (1) is to be treated as having been paid within the period specified in section 206Y(2).

206ZB. Invoice and receipt required for election expenses of $50 or more

1. Every payment made in respect of any election expenses of a registered promoter must be vouched by an invoice stating the particulars, and by a receipt.
2. Subsection (1) does not apply to a payment less than $50.

206ZC. Return of registered promoter’s election expenses

1. This section applies to a registered promoter whose total election expenses in respect of any regulated period exceed $100,000 (inclusive of goods and services tax).
2. Within 70 working days after polling day, the registered promoter must file a return of election expenses with the Electoral Commission.
3. If the registered promoter is not an individual or a company, the return must be filed by the registered promoter’s representative who is duly authorised to file the return.
4. A return filed under subsection (2) must be in the form required by the Electoral Commission.

206ZD. Electoral Commission may require auditor’s report on return of registered promoter’s election expenses

1. If the Electoral Commission has reasonable grounds to believe that a return filed under section 206ZC may contain any false or misleading information, the Electoral Commission may require the registered promoter (at the registered promoter’s expense) to obtain from an auditor a report on the return.
2. The auditor must state in the report—
   1. the position shown by the return in respect of the requirement that the registered promoter’s total election expenses must not exceed the maximum amount prescribed by section 206V; and
   2. either—
      1. whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
      2. that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.
3. The auditor must make any examinations that the auditor considers necessary.
4. The auditor must specify in the report any case in which—
   1. the auditor has not received from the registered promoter all the information that the auditor requires to carry out his or her duties; or
   2. proper records of the registered promoter’s election expenses have not, in the auditor’s opinion, been kept by the registered promoter.
5. The auditor—
   1. must have access at all reasonable times to all records, documents, and accounts that relate to the registered promoter’s election expenses and that are held by the registered promoter; and
   2. may require the registered promoter to provide any information and explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

206ZE. Offences relating to return of registered promoter’s election expenses

1. A registered promoter commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of election expenses under section 206ZC during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period).
2. A registered promoter is guilty of a corrupt practice who, without reasonable excuse,—
   1. files a return of election expenses under section 206ZC after the late period; or
   2. fails to file a return of election expenses under section 206ZC.
3. A registered promoter who files a return under section 206ZC that is false in any material particular is guilty of—
   1. a corrupt practice if the registered promoter filed the return knowing it to be false in any material particular:
   2. an illegal practice in any other case unless the registered promoter proves that—
      1. he or she had no intention to misstate or conceal the facts; and
      2. he or she took all reasonable steps in the circumstances to ensure that the information was accurate.
4. If the registered promoter is not an individual or a company, the registered promoter’s representative who files the return in accordance with section 206ZC(3) is liable under subsections (1) and (2).
5. Subsection (3) does not limit the liability of a registered promoter under subsection (1) or (2).

206ZF. Obligation to retain records necessary to verify return of registered promoter’s election expenses

1. A registered promoter must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return filed under section 206ZC to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.
2. A registered promoter who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

206ZG. Duty of Electoral Commission

1. If the Electoral Commission believes that any person has committed an offence specified in this subpart, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.
2. Subsection (1) does not apply if the Electoral Commission considers that the offence is so inconsequential that there is no public interest in reporting those facts to the New Zealand Police.

206ZH. Return of registered promoter’s election expenses to be publicly available

1. The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return filed under section 206ZC.
2. During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return filed under section 206ZC.
3. The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.

Subpart 3. General provisions relating to donations

207. Interpretation

1. In this subpart, unless the context otherwise requires, donation means—
   1. a candidate donation; or
   2. a party donation.
2. In this subpart and subparts 4 to 6 of this Part, unless the context otherwise requires,—
   • anonymous,—
     
     candidate donation means a donation (whether of money or of the equivalent of money or of goods or services or of a combination of those things) that is made to a candidate, or to any person on the candidate’s behalf, for use in the candidate’s campaign for election and—

     1. includes,—
        1. where goods or services are provided to a candidate, or to any person on the candidate’s behalf, under a contract or arrangement at a value less than their reasonable market value, the latter being a value that exceeds $300, the amount of the difference between the former value and the reasonable market value of those goods or services; and
        2. where goods or services are provided by a candidate under a contract or arrangement at a value that is more than their reasonable market value, the amount of the difference between that value and the reasonable market value of those goods or services; and
        3. where credit is provided to a candidate on terms and conditions substantially more favourable than the commercial terms and conditions prevailing at the time for the same or similar credit, the value to the candidate of those more favourable terms and conditions; but
     2. excludes,—
        1. the labour of any person that is provided to a candidate free of charge by that person; and
        2. goods or services provided free of charge to a candidate, or to any person on the candidate’s behalf, that have a reasonable market value of $300 or less

     contribution means any thing (being money or the equivalent of money or goods or services or a combination of those things) that makes up a donation or is included in a donation or has been used to wholly or partly fund a donation, and that—

     1. was given—
        1. to the donor; or
        2. to a person who was required or expected to pass on all or any of its amount or value to the donor, whether directly or indirectly (for example, through one or more intermediaries, trustees, or nominees); and
     2. would have been a donation if it had been given directly to the candidate or party; and
     3. was given in the knowledge or expectation (whether by reference to a trust, agreement, or understanding) that it would be wholly or partly applied to make up, or to be included in, or to fund, a donation

     contributor means a person who makes a contribution and who immediately before making the contribution—

     1. beneficially holds any money, or the equivalent of money, or any goods that make up the contribution or are included in the contribution; or
     2. provides any services that make up the contribution or are included in the contribution or pays for those services out of money that the person beneficially holds

     donation funded from contributions means a donation that is made up of, includes, or is wholly or partly funded from 1 or more contributions

     donor means a person who makes a donation

     party donation means a donation (whether of money or of the equivalent of money or of goods or services or of a combination of those things) that is made to a party, or to any person or body of persons on behalf of the party who are involved in the administration of the affairs of the party, and—

     1. includes,—
        1. where goods or services are provided to a party, or to any person on the party’s behalf, under a contract or arrangement at a value less than their reasonable market value, the latter being a value that exceeds $1,500, the amount of the difference between the former value and the reasonable market value of those goods or services; and
        2. where goods or services are provided by a party under a contract or arrangement at a value that is more than their reasonable market value, the amount of the difference between that value and the reasonable market value of those goods or services; and
        3. where credit is provided to a party on terms and conditions substantially more favourable than the commercial terms and conditions prevailing at the time for the same or similar credit, the value to the party of those more favourable terms and conditions; but
     2. excludes—
        1. the labour of any person that is provided to a party free of charge by that person; and
        2. goods or services provided free of charge to a party, or to any person on the party’s behalf, that have a reasonable market value of $1,500 or less; and
        3. any candidate donation that is included in a return made by a candidate under section 209

     receive, in relation to a donation, means to get a donation that has been given or sent by—

     1. the donor directly; or
     2. the donor indirectly, via a transmitter

     transmitter means a person to whom a donor gives or sends a donation for transmittal to a candidate or party.

3. For the purposes of sections 207B, 207C, 207E, 207G, 207I, and 210C,—
   1. donation does not include a donation protected from disclosure (as defined in section 208); and
   2. party donation does not include a donation protected from disclosure (as defined in section 208).

207A. Donations and contributions include GST

All references to an amount or value of a donation or contribution are inclusive of any goods and services tax incurred by the donor or contributor in respect of the goods or service donated or contributed.

207B. Donations to be transmitted to candidate or party secretary

1. Every person to whom a candidate donation is given or sent must, within 10 working days after receiving the donation, transmit the donation to the candidate.
2. Every person to whom a party donation is given or sent must, within 10 working days after receiving the donation, either—
   1. transmit the donation to the party secretary; or
   2. deposit the donation into a bank account nominated by the party secretary.

207C. Contributors to be identified

1. This section applies to a donation (other than an anonymous donation) that is funded from contributions.
2. If this section applies to a donation, the donor must, at the time of making the donation, disclose—
   1. the fact that the donation is funded from contributions; and
   2. the following information about any contribution that, either on its own or when aggregated with other contributions made by or on behalf of the same contributor to the donation, exceeds $1,500 in sum or value:
      1. the name of the contributor; and
      2. the address of the contributor; and
      3. whether the contributor is an overseas person within the meaning of section 207K; and
      4. the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and
   3. the total of all of the amounts disclosed under paragraph (b)(iv) in relation to the donation; and
   4. the total of all of the other contributions made in relation to the donation.
3. [Repealed]
4. A candidate must give back to the donor the entire amount of the donation, or its entire value, if the candidate knows, or has reasonable grounds to believe, that the donor has failed to comply with subsection (2) in any respect.
5. A party secretary must give back to the donor the entire amount of the donation, or its entire value, if the party secretary knows, or has reasonable grounds to believe, that the donor has failed to comply with subsection (2) in any respect.
6. For the purposes of sections 209 and 210, any amount given back by a candidate under subsection (4), or by a party secretary under subsection (5), is taken not to have been received by the candidate or the party secretary, as the case may be.

207D. Offence relating to contravention of section 207C

A donor who fails to comply with section 207C with the intention of concealing the identity of any or all of the contributors commits an offence and is liable on conviction to a fine not exceeding $40,000.

207E. Identity of donor to be disclosed by transmitter, if known

1. When a transmitter transmits a donation to a candidate or party secretary on behalf of the donor, the transmitter must disclose to the candidate or party secretary—
   1. the fact that the donation is transmitted on behalf of the donor; and
   2. the name and address of the donor; and
   3. whether section 207C applies to the donation and, if so, all information disclosed by the donor under subsections (2) and (3) of that section.
2. Where a transmitter does not disclose, or is unable to disclose, the information required by subsection (1), then the donation must be treated as an anonymous donation.

207F. Offence relating to contravention of section 207E

A transmitter who fails to comply with section 207E with the intention of concealing the identity of the donor or any or all of the contributors commits an offence and is liable on conviction to a fine not exceeding $40,000.

207G. Disclosure of identity of donor

1. If any person involved in the administration of the affairs of a candidate in relation to his or her election campaign knows the identity of the donor of an anonymous candidate donation exceeding $1,500, the person must disclose the identity of the donor to the candidate.
2. If a candidate, list candidate, or any person involved in the administration of the affairs of a party knows the identity of the donor of an anonymous party donation exceeding $1,500, the candidate, list candidate, or person must disclose the identity of the donor to the party secretary.

207H. Offence relating to contravention of section 207G

A person who fails to comply with section 207G with the intention of concealing the identity of the donor commits an offence and is liable on conviction to a fine not exceeding $40,000.

207I. Anonymous donation may not exceed $1,500

1. If an anonymous candidate donation exceeding $1,500 is received by a candidate, the candidate must, within 20 working days of receipt of the donation, pay to the Electoral Commission the amount of the donation, or its value, less $1,500.
2. If an anonymous party donation exceeding $1,500 is received by a party secretary, the party secretary must, within 20 working days of receipt of the donation, pay to the Electoral Commission the amount of the donation, or its value, less $1,500.
3. All amounts received by the Electoral Commission under this section must be paid into a Crown Bank Account.

207J. Offence relating to contravention of section 207I

1. A person who enters into an agreement, arrangement, or understanding with any other person that has the effect of circumventing section 207I(1) or (2) is guilty of—
   1. a corrupt practice if the circumvention is wilful; or
   2. an illegal practice in any other case.
2. A candidate or party secretary who contravenes section 207I is guilty of an illegal practice.

207K. Overseas donation or contribution may not exceed $1,500

1. For the purposes of this section, overseas person means—
   1. an individual who—
      1. resides outside New Zealand; and
      2. is not a New Zealand citizen or registered as an elector; or
   2. a body corporate incorporated outside New Zealand; or
   3. an unincorporated body that has its head office or principal place of business outside New Zealand.
2. If a candidate receives from an overseas person a donation that either on its own or when aggregated with all other donations made by or on behalf of the same overseas person for use in the same campaign exceeds $1,500, the candidate must, within 20 working days of receipt of the donation,—
   1. return to the overseas person the total amount donated by the overseas person, or its value, less $1,500; or
   2. if this is not possible, pay the total amount donated by the overseas person, or its value, less $1,500 to the Electoral Commission.
3. If a party secretary receives from an overseas person a donation that either on its own or when aggregated with all other donations made by or on behalf of the same overseas person during the same year ending 31 December exceeds $1,500, the party secretary must, within 20 working days of receipt of the donation,—
   1. return to the overseas person the total amount donated by the overseas person, or its value, less $1,500; or
   2. if this is not possible, pay the total amount donated by the overseas person, or its value, less $1,500 to the Electoral Commission.
4. If a candidate or party secretary receives, from a donor who is not an overseas person (as defined in subsection (1)), a donation funded from contributions that includes any contribution exceeding $1,500 made by or on behalf of an overseas person or any contributions made by or on behalf of the same overseas person that when aggregated exceed $1,500, the candidate or party secretary must, within 20 working days after notification of that fact under section 207C,—
   1. give back to the donor the amount of the donation, or its value; or
   2. if this is not possible, pay the amount of the donation, or its value, to the Electoral Commission.
5. All amounts received by the Electoral Commission under subsection (2) or (3) must be paid into a Crown Bank Account.

207L. Offence relating to contravention of section 207K

1. A person who enters into an agreement, arrangement, or understanding with any other person that has the effect of circumventing section 207K(2) or (3) is guilty of—
   1. a corrupt practice if the circumvention is wilful; or
   2. an illegal practice in any other case.
2. A candidate or party secretary who contravenes section 207K(2) or (3) is guilty of an illegal practice.

207LA. Offence relating to splitting party donation or contribution to party donation

1. A person is guilty of a corrupt practice who directs or procures, or is actively involved in directing or procuring, 2 or more bodies corporate to split between the bodies corporate a party donation in order to conceal the total amount of the donation and avoid the donation’s inclusion by the party secretary in the return of party donations under section 210(1)(a).
2. A person is guilty of a corrupt practice who directs or procures, or is actively involved in directing or procuring, 2 or more bodies corporate to split between the bodies corporate a contribution to a party donation in order to conceal the total amount of the contribution and avoid the contribution’s inclusion by the party secretary in the return of party donations under section 210(1)(b).

207M. Records of candidate donations

1. A candidate must keep proper records of all candidate donations received by him or her.
2. A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

207N. Records of party donations

1. A party secretary must keep proper records of all party donations received by him or her.
2. A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

207O. Duty of Electoral Commission in relation to donations

1. If the Electoral Commission believes that any person has committed an offence against this subpart or subparts 4 to 6 of this Part, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.
2. Subsection (1) does not apply if the Electoral Commission considers that the offence is so inconsequential that there is no public interest in reporting those facts to the New Zealand Police.

207P. Duty of Electoral Commission in relation to donations

[Repealed]

Subpart 4. Donations protected from disclosure

208. Interpretation

In this subpart, unless the context otherwise requires,—

• authorised person has the meaning given to it by section 208F(3)
  
  donation protected from disclosure means a donation made under section 208A(2) in accordance with section 208A(3).

208A. Method of making donation protected from disclosure

1. This section applies to any person who intends to make a donation in excess of $1,500 to a party while preventing the disclosure of the person’s identity to—
   1. the party concerned; and
   2. the public generally.
2. A person to whom this section applies may send a donation in excess of $1,500 by way of a cheque, cash, or a bank draft to the Electoral Commission.
3. A donation under subsection (2) must be accompanied by a statement identifying—
   1. the name of the party that is to receive the donation; and
   2. the full name and address of the donor; and
   3. if the donation made by the donor includes or comprises contributions from others, the name and address of every person who has contributed in excess of $1,500.
4. The Electoral Commission may request the donor to provide any further information the Commission considers necessary to confirm the identity of the donor or other details provided by the donor, and the donor must take all reasonable steps to comply with such a request as soon as is practicable.

208B. Limit on maximum amount of donations protected from disclosure

1. The maximum amount that a party may be paid in donations made to the Electoral Commission for the benefit of that party during a specified period is 10% (excluding any interest paid under section 208E(2)) of the maximum amount of election expenses allowed under section 206C(1) to be incurred by a party that is listed in the part of the ballot paper that relates to the party vote and that has a candidate contesting every electoral district.
2. The maximum amount that a party may be paid in donations made to the Electoral Commission for the benefit of the party from the same donor during any specified period is 15% (excluding any interest paid under section 208E(2)) of the amount that may be paid to that party under subsection (1).
3. For the purposes of this section,—
   1. a specified period is—
      1. the period beginning on 9 November 2008 and ending with the close of the day before polling day for the next general election after that date; and
      2. any subsequent period between polling day for one general election and polling day for the following general election:
   2. to avoid doubt, if there is a change in the name of a donor or party, the donor or party must be treated as the same donor or party (as the case may be) as the donor or party was prior to the change of name.

208C. Duty of Electoral Commission to provide advice on actual figures under section 208B

The Electoral Commission—

1. must, as soon as practicable after the commencement of this Act, publish on its Internet site, and by any other means the Commission considers appropriate, guidance specifying the relevant figures that constitute the maximum amounts referred to in section 208B(1) and (2); and
2. may alter that guidance from time to time to reflect any changes in the relevant figures.

208D. Duties of Electoral Commission on receipt of donation

1. The Electoral Commission, on receiving a donation under section 208A(2), must pay it to the secretary of the party for whom it is intended, unless—
   1. the requirements of section 208A(3) or (4) have not been complied with; or
   2. payment of the donation would contravene a maximum amount referred to in section 208B.
2. If subsection (1)(a) applies, the Electoral Commission must,—
   1. if the name and contact details of the donor are known or can be readily ascertained, return the donation to the donor:
   2. in any other case, pay the donation into a Crown Bank Account.
3. If subsection (1)(b) applies, the Electoral Commission must,—
   1. if the name and contact details of the donor are known or can be readily ascertained, return any portion of the donation that exceeds a maximum limit set out in section 208B to the donor:
   2. in any other case, pay any portion of the donation that exceeds a maximum limit set out in section 208B into a Crown Bank Account.

208E. Timing of payment to parties

1. The Electoral Commission must pay all outstanding amounts due to a party under section 208D(1)—
   1. weekly, during the period between writ day and the return of the writ, at any general election:
   2. monthly, at any other time.
2. If any interest is earned on a donation received under section 208A(2) for a party, that interest, so far as it can reasonably be calculated, must be added to—
   1. any sum paid by the Electoral Commission to the secretary of that party; or
   2. any sum returned by the Electoral Commission to the donor; or
   3. any sum paid by the Electoral Commission into a Crown Bank Account.

208F. Offence of prohibited disclosure

1. No person may disclose the name or other identifying details of a donor or contributor in respect of a donation made, or proposed to be made, under section 208A(2) in a manner that indicates or suggests that the person has made, or proposes to make, such a donation or contribution, to—
   1. any party secretary or person involved in the administration of the affairs of the party for whom the donation is intended; or
   2. any other person (other than an authorised person).
2. Every person who contravenes subsection (1) without reasonable excuse is guilty of an illegal practice.
3. In this section, authorised person means—
   1. a member or employee or other person engaged by the Electoral Commission:
   2. a donor or contributor and any officer, employee, relative, adviser, or agent of the donor or contributor:
   3. any other person to whom the identifying details must be supplied to enable the donation to be made (for example, an employee of a bank who processes a cheque by which the donation is made):
   4. any person to whom the identifying details must be supplied to comply with 1 or more of the Inland Revenue Acts (within the meaning of section 3(1) of the Tax Administration Act 1994):
   5. the Auditor-General:
   6. any other person entitled to the information in question in accordance with any search warrant, summons, or any process under rules of court, or in the course of any proceedings.
4. Except as provided in this section, if there is any inconsistency between subsection (1) and any other enactment, subsection (1) prevails.

208G. Duty of Electoral Commission to report

1. The Electoral Commission must, in the manner required by subsection (2), report on—
   1. the total amounts received in donations under section 208A(2):
   2. the amounts paid to a party secretary under section 208D(1) during the period being reported on:
   3. the amount returned to donors under section 208D(2)(a) or (3)(a) during the period being reported on:
   4. the amount paid into a Crown Bank Account under section 208D(2)(b) or (3)(b) during the period being reported on.
2. The Electoral Commission must report on the matters set out in subsection (1)—
   1. in each annual report, in relation to the financial year to which the report relates; and
   2. quarterly, by publication on the Commission’s Internet site and by any other means the Commission considers appropriate, in respect of the preceding 3-month period.

Subpart 5. Disclosure of candidates’ donations

209. Return of candidate donations

1. A candidate must, at the same time as filing a return of election expenses under section 205K, file with the Electoral Commission a return setting out—
   1. the details specified in subsection (2) in respect of every candidate donation (other than a donation of the kind referred to in paragraphs (c) and (d)) received by him or her that, either on its own or when aggregated with all other donations made by or on behalf of the same donor for use in the same campaign, exceeds $1,500 in sum or value; and
   2. whether section 207C applies to any donation and, if so, and to the extent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contribution that, either on its own or when aggregated with other contributions made by or on behalf of the same contributor to the donation, exceeds $1,500 in sum or value; and
   3. the details specified in subsection (4) in respect of every anonymous candidate donation received by him or her exceeding $1,500; and
   4. the details specified in subsection (5) in respect of every candidate donation received by him or her from an overseas person that, either on its own or when aggregated with all other donations made by or on behalf of the same overseas person for use in the same campaign, exceeds $1,500; and
   5. the details specified in subsection (5A) in respect of every contribution to a candidate donation received by him or her from an overseas person that, either on its own or when aggregated with other contributions made by the same overseas person to the donation, exceeds $1,500.
2. The details referred to in subsection (1)(a) are—
   1. the name of the donor; and
   2. the address of the donor; and
   3. the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and
   4. the date the donation was received or, in the case of aggregated donations, the date that each donation was received.
3. The details referred to in subsection (1)(b) are—
   1. the name of the contributor; and
   2. the address of the contributor; and
   3. the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and
   4. the date on which the donation funded from contributions was made.
4. The details referred to in subsection (1)(c) are—
   1. the date the donation was received; and
   2. the amount of the donation; and
   3. the amount paid to the Electoral Commission under section 207I(1), and the date that payment was made.
5. The details referred to in subsection (1)(d) are—
   1. the name of the overseas person; and
   2. the address of the overseas person; and
   3. the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and
   4. the date the donation was received or, in the case of aggregated donations, the date each donation was received; and
   5. the amount returned to an overseas person or paid to the Electoral Commission under section 207K(2), and the date of that return or payment, as the case may be.
6. The details referred to in subsection (1)(e) are—
   1. the name of the overseas person; and
   2. the address of the overseas person; and
   3. the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and
   4. the date on which the related donation funded from the contribution was made; and
   5. the amount returned to the donor or paid to the Electoral Commission under section 207K(3), and the date of that return or payment, as the case may be.
7. Every return filed under subsection (1) must be in the form required by the Electoral Commission.

209A. Nil return

If a candidate considers that there is no relevant information to disclose under section 209, the candidate must file a nil return under that section.

209B. Offences relating to return of candidate donations

1. A candidate commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of candidate donations under section 209 during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period).
2. A candidate is guilty of a corrupt practice who, without reasonable excuse,—
   1. files a return of candidate donations under section 209 after the late period; or
   2. fails to file a return of candidate donations under section 209.
3. A candidate who files a return under section 209 that is false in any material particular is guilty of—
   1. a corrupt practice if he or she filed the return knowing it to be false in any material particular; or
   2. an illegal practice in any other case unless the candidate proves that—
      1. he or she had no intention to misstate or conceal the facts; and
      2. he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.

209C. Obligation to retain records necessary to verify return of candidate donations

1. A candidate must take all reasonable steps to ensure that all records, documents, and accounts that are necessary to enable a return under section 209 to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.
2. A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

209D. Return of candidate donations to be sent by Chief Electoral Officer to Electoral Commission

[Repealed]

209E. Return of candidate donations to be publicly available

1. The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return filed under section 209.
2. [Repealed]
3. During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return filed under section 209.
4. The Electoral Commission may make inspection under subsection (3) subject to the payment of any charges that may be made under the Official Information Act 1982.

Subpart 6. Disclosure of parties’ donations

210. Annual return of party donations

1. A party secretary must file with the Electoral Commission, for each year, a return of party donations setting out—
   1. the details specified in subsection (2) for every party donation (other than a donation of the kind referred to in paragraphs (c) to (e)) received by him or her that, either on its own or when aggregated with all other donations made by or on behalf of the same donor during the year, exceeds $15,000 in sum or value; and
   2. whether section 207C applies to any donation and, if so, and to the extent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contribution that, either on its own or when aggregated with other contributions made by or on behalf of the same contributor to the donation, or to other donations during the year, exceeds $15,000 in sum or value; and
   3. the details specified in subsection (4) in respect of every anonymous party donation received by him or her exceeding $1,500; and
   4. the details specified in subsection (5) in respect of every party donation received by him or her from an overseas person that, either on its own or when aggregated with all other donations made by or on behalf of the same overseas person during the year, exceeds $1,500; and
   5. the details specified in subsection (5A) in respect of every contribution to a party donation received by him or her from an overseas person that, either on its own or when aggregated with other contributions made by the same overseas person to the donation, exceeds $1,500; and
   6. the details specified in subsection (6) in respect of every payment of donations received from the Electoral Commission under section 208D; and
   7. the details specified in subsection (6A) in respect of all other party donations received by him or her.
2. The details referred to in subsection (1)(a) are—
   1. the name of the donor; and
   2. the address of the donor; and
   3. the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and
   4. the date the donation was received or, in the case of aggregated donations, the date that each donation was received.
3. The details referred to in subsection (1)(b) are—
   1. the name of the contributor; and
   2. the address of the contributor; and
   3. the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and
   4. the date on which each related donation funded from contributions was made.
4. The details referred to in subsection (1)(c) are—
   1. the date the donation was received; and
   2. the amount of the donation; and
   3. the amount paid to the Electoral Commission under section 207I(2), and the date that payment was made.
5. The details referred to in subsection (1)(d) are—
   1. the name of the overseas person; and
   2. the address of the overseas person; and
   3. the amount of the donation or, in the case of aggregated donations, the total amount of the donations; and
   4. the date the donation was received or, in the case of aggregated donations, the date each donation was received; and
   5. the amount returned to an overseas person or paid to the Electoral Commission under section 207K(2A), and the date of that return or payment, as the case may be.
6. The details referred to in subsection (1)(da) are—
   1. the name of the overseas person; and
   2. the address of the overseas person; and
   3. the amount of the contribution or, in the case of aggregated contributions, the total amount of the aggregated contributions; and
   4. the date on which the related donation funded from the contribution was made; and
   5. the amount returned to the donor or paid to the Electoral Commission under section 207K(3), and the date of that return or payment, as the case may be.
7. The details referred to in subsection (1)(e) are—
   1. the date the payment was received; and
   2. the amount of the payment; and
   3. the amount of interest included in the payment.
8. The details referred to in subsection (1)(f) are—
   1. the number of anonymous party donations received of an amount not exceeding $1,500, and the total amount of all such donations:
   2. the number of overseas party donations received of an amount not exceeding $1,500, and the total amount of all such donations:
   3. the number of all party donations received of an amount exceeding $1,500 but not exceeding $5,000, and the total amount of all such donations:
   4. the number of all party donations received of an amount exceeding $5,000 but not exceeding $15,000, and the total amount of all such donations.
9. A return must—
   1. be filed by 30 April of the following year; and
   2. be in the form required by the Electoral Commission; and
   3. be accompanied by an auditor’s report obtained under section 210A.
10. Despite anything in subsection (1), if a party secretary is required to file under that subsection a return of party donations that relates to the year in which the party became registered, that return is to relate to the period beginning with the date of registration of the party and ending with 31 December of that year.
11. In this section, year means the period of 12 months starting on 1 January and ending with the close of 31 December.

210A. Auditor’s report on annual return of party donations

1. A party secretary must, before the Electoral Commission receives the return required by section 210, obtain from the auditor appointed under section 206J a report on the return.
2. The auditor must state in the report whether, in the auditor’s opinion, the return fairly reflects the party donations received by the party secretary.
3. The auditor must make any examinations that the auditor considers necessary.
4. The auditor must specify in the report any case in which—
   1. the return does not, in the auditor’s opinion, fairly reflect the party donations received by the party secretary:
   2. the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties:
   3. proper records of party donations have not, in the auditor’s opinion, been kept by the party secretary.
5. The auditor—
   1. must have access at all reasonable times to all records, documents, and accounts that relate to the party donations and that are held by the party or the party secretary; and
   2. may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

210B. Nil return

If a party secretary considers that there is no relevant information to disclose under section 210, the party secretary must file a nil return under that section.

210C. Return of party donation received from same donor exceeding $30,000

1. A party secretary must file with the Electoral Commission a return in respect of every party donation that exceeds $30,000.
2. A party secretary must file with the Electoral Commission a return in respect of every party donation that—
   1. the party secretary knows is from a donor who in the 12 months immediately preceding the date of receipt of the donation (the last 12 months) has made 1 or more previous donations; and
   2. when aggregated with all previous donations received from the donor in the last 12 months exceeds $30,000.
3. If a return is made under subsection (2), the donations disclosed in that return must be disregarded when applying this section in relation to a party donation that is made after that return is filed.
4. A return filed under subsection (1) must be in the form required by the Electoral Commission and set out—
   1. the name of the donor (if known); and
   2. the address of the donor (if known); and
   3. the amount of the donation; and
   4. the date the donation was received; and
   5. the following details in respect of every contribution to the donation made by or on behalf of the same contributor that exceeds $30,000:
      1. the name of the contributor; and
      2. the address of the contributor; and
      3. the amount of the contribution.
5. A return filed under subsection (2) must be in the form required by the Electoral Commission and set out—
   1. the name of the donor; and
   2. the address of the donor; and
   3. the amount of the donation; and
   4. the amounts of all previous donations; and
   5. the date the donation was received; and
   6. the dates all previous donations were received.
6. A return must be filed under subsection (1) or (2) within 10 working days of the donation being received by the party secretary.

210D. Offences relating to return of party donations

1. A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse,—
   1. files a return of party donations under section 210 during the late period:
   2. files a return of party donations under section 210C during the late period.
2. A party secretary is guilty of a corrupt practice who, without reasonable excuse,—
   1. files a return of party donations under section 210 or 210C after the late period; or
   2. fails to file a return of party donations under—
      1. section 210;
      2. section 210C.
3. A party secretary who files a return under section 210 or 210C that is false in any material particular is guilty of—
   1. a corrupt practice if he or she filed the return knowing it to be false in any material particular; or
   2. an illegal practice in any other case unless the party secretary proves that—
      1. he or she had no intention to misstate or conceal the facts; and
      2. he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.
4. In this section, late period, in relation to the filing of a return, means the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later.

210E. Obligation to retain records necessary to verify return of party donations

1. A party secretary must take all reasonable steps to ensure that all records, documents, and accounts that are necessary to enable returns under sections 210 and 210C to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the returns or in relation to any matter to which the returns relate.
2. A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

210F. Return of party donations to be publicly available

1. The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, the following returns and reports:
   1. a return filed under section 210; and
   2. a report obtained under section 210A accompanying the return referred to in paragraph (a); and
   3. a return filed under section 210C.
2. During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return and report referred to in subsection (1).
3. The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.