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Electoral Act 1993

Election expenses, donations, and annual financial statements - Election expenses of parties

206N: Offences relating to return of party's election expenses and return of party’s allocation expenses

You could also call this:

"Breaking the rules about reporting party election expenses can lead to big fines and trouble."

Illustration for Electoral Act 1993

If you are a party secretary, you must file a return on time. You will commit an offence if you file a return late without a reasonable excuse. You can be fined up to $40,000 if you do this.

If you file a return after the late period or do not file a return at all, you are guilty of a corrupt practice. You must have a reasonable excuse for not filing a return on time. If you do not have a reasonable excuse, you will be in trouble.

If you file a return that is false, you are guilty of a corrupt practice if you knew it was false. If you did not know it was false, you are guilty of an illegal practice unless you can prove you did not mean to misstate the facts and you took all reasonable steps to ensure the information was accurate. You can be charged with an offence if you file a false return.

A return means a return of election expenses required to be filed under section 206I or a return of allocation expenses required to be filed under section 206IA. You must follow these rules when filing a return. If you do not, you will be in trouble.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1867479.

Topics:
Government and voting > ElectionsCrime and justice > Criminal law
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206M: Nil return, or

"Telling us you have no information to share"

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206O: Obligation to retain records necessary to verify return of party's election expenses, or

"Parties must keep records to prove their election expense returns are correct."

Part 6AElection expenses, donations, and annual financial statements
Election expenses of parties

206NOffences relating to return of party's election expenses and return of party’s allocation 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 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 if the party secretary, without reasonable excuse,—

  3. files a return after the late period; or
    1. fails to file a return.

      1. A party secretary who files a return that is false in any material particular is guilty of—

      2. a corrupt practice if he or she filed the return knowing it to be false in any material particular; or
        1. 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
            1. he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.

            2. A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b).

            3. In this section, return means—

            4. a return of election expenses required to be filed under section 206I:
              1. a return of allocation expenses required to be filed under section 206IA.

                Compare
                • 1993 No 87 s 214C(2)–(4) (pre-20 December 2007);
                • 2007 No 111 s 109
                Notes
                • Section 206N: inserted, on , by section 6 of the Electoral Amendment Act 2009 (2009 No 1).
                • Section 206N heading: amended, on , by section 103(1) of the Electoral Amendment Act 2017 (2017 No 9).
                • Section 206N(1): replaced, on , by section 32 of the Electoral Amendment Act 2014 (2014 No 8).
                • Section 206N(1): amended, on , by section 103(2) of the Electoral Amendment Act 2017 (2017 No 9).
                • Section 206N(1A): replaced, on , by section 103(3) of the Electoral Amendment Act 2017 (2017 No 9).
                • Section 206N(2): amended, on , by section 103(4) of the Electoral Amendment Act 2017 (2017 No 9).
                • Section 206N(4): inserted, on , by section 103(5) of the Electoral Amendment Act 2017 (2017 No 9).