48. Do political parties have to report on their election campaign finances?
![New Zealand](https://flagcdn.com/w160/nz.png)
New Zealand
Sections 206I and 206IA, Electoral Act 1993, 9amended 2023)
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—
(a) in the form required by the Electoral Commission; and
(b) accompanied by an auditor’s report obtained under section 206L. Return of party’s allocation expenses
(1) Within 90 days after polling day for a general election, a party secretary must file with the Electoral Commission a return of expenses incurred by the party that have been funded from the party’s allocation.
(2) The return must be in a form approved by the Electoral Commission and include details of—
(a) the amount of the party’s allocation; and
(b) all accounts sent by the party to the Electoral Commission under section 80B(1) of the Broadcasting Act 1989 in respect of the expenditure of the party’s allocation."