49. Do candidates have to report on their election campaign finances?

Sections 205K(1) and 209(1), Electoral Act 1993, (amended 2023)
"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. 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—
(a) 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
(b) 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 received from a New Zealand person 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
(c) the details specified in subsection (4) in respect of every anonymous candidate donation received by him or her—
(i) exceeding $50, in any case where the candidate believes or has reasonable grounds to suspect the donor is an overseas person; or
(ii) exceeding $1,500, in any other case; and
(d) 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 $50; and
(e) 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 $50.