2023 annual party returns
The 2023 party returns of donations and loans have been published on the Electoral Commission website elections.nz.
Changes to the election finance rules
The reporting requirements for parties changed on 1 January 2023.
In their returns this year, parties must report:
- the names of donors and contributors who gave more than $5,000 (down from $15,000)
- the number and amount of all donations under $1,500
- the total amount of monetary and non-monetary donations.
Parties were also required to declare donations of more than $20,000 within 10 working days between 1 January and the day before election day. Previously donations of more than $30,000 had to be declared within 10 working days.
Not all parties had to include an audit report with their return. Audit reports are not required if a party received $50,000 or less in donations and have no new loans, or any existing loan with an unpaid balance over $15,000.
Background on the annual returns
Registered parties must file a return with the Electoral Commission by 30 April each year setting out donations and loans to the party for the previous year ending 31 December.
The party secretary is responsible for recording donations and loans and filing a return that is true and correct.
The return must include the name and address of any donor who has donated a total of more than $5,000 in one or more payments in the previous year.
Where an audit report is required, the auditor must state whether, in their opinion, the return fairly reflects donations received and loans entered into by the party secretary.
The returns are published on the Electoral Commission website for public inspection.