50. Do third parties have to report on election campaign finances?
![New Zealand](https://flagcdn.com/w160/nz.png)
New Zealand
Section 206ZC, Electoral Act 1993, (amended 2023)
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.