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Electoral Act 1993
Election expenses, donations, and annual financial statements
Election expenses of parties
206Q: Return of party’s election expenses and return of party’s allocation expenses to be publicly available

1Short Title 2Commencement 3Interpretation 3AATransitional, savings, and related provisions 3AMeaning of election advertisement 3BMeaning of regulated period: general election 3BAMeaning of regulated period: by-election 3CElectoral Commission to publish details relating to regulated period 3DMeaning of publish 3EMeaning of advertising expenses 3EAMeaning of party secretary

Extraterritorial application

3FApplication of Act to conduct outside New Zealand

Part 1:
Electoral Commission

Part 2:
Officers

16Clerk of the Writs 17Deputy Clerk of the Writs 18Chief Electoral Officer 19Deputy Chief Electoral Officer 20Electoral officials 20AElectoral officials under direction of Electoral Commission 20BDesignation of Returning Officers 20CReturning Officers may delegate functions, duties, or powers 20CAPowers of delegate 20CBEffect of delegation on Returning Officer 20CCRevocation of delegations 20DState sector agencies to assist with administration of elections 21Chief Registrar of Electors 22Registrar of Electors 23Appropriation of expenses of New Zealand Post Limited 24Employees appointed by Chief Electoral Officer 25General provision as to Returning Officers 26Returning Officer to make declaration

Part 3:
The House of Representatives

27Members of Parliament

Part 4:
Registration of political parties and party logos

Registration of political parties

62Register of Political Parties 63Application for registration 63AApplication fee 64Times when registration prohibited 65Parties with certain names not to be registered 65ACertain logos not to be registered 66Other grounds on which registration may be refused 67Registration 67AAVacancies in position of party secretary 67ARegistration of party logos 68Inspection of Register 68AInspection of party logos 69Changes to Register of Political Parties 69AChanges to party logos 70Cancellation of registration 70ACancellation of registration of party logo 71Requirement for registered parties to follow democratic procedures in candidate selection 71AObligation to provide annual declaration regarding party 71BObligation to provide copy of changes to party membership rules and candidate selection rules 71BAInspection of party rules

Registration of party logos

71CApplication for registration of party logo 71DGrounds on which registration refused 71ETimes when registration of party logos prohibited 71FRegistration of party logos 71GInspection of party logos 71HChanges to party logos 71ICancellation of registration of party logo

Part 5:
Registration of electors

72Rules for determining place of residence within New Zealand 73Meaning of resident for electoral purposes

Qualification of electors

74Qualification of electors 75Registration in respect of more than 1 electoral district 76Māori option 77Exercise of Māori option 78Process for and effect of exercise of Māori option 78AMāori option may not be exercised in general election period 78BMāori option may not be exercised in local government election period 78CMāori option may not be exercised in by-election period 79Determination of Māori electoral population 80Disqualifications for registration 81Prison manager to forward to Electoral Commission details of prisoners disqualified for registration

Registration

82Compulsory registration of electors 83Application for registration 83AProcedure following inquiry under section 83 83BNo form of inquiry required if application for registration as elector received 83CElector who cannot be contacted to be included in dormant roll 83DTransfer of electors between electorates 84Registration of persons outside New Zealand 85Registration of persons who have physical or mental impairment 86Representatives 86AADirector of Mental Health to send to Electoral Commission information about persons disqualified for registration 86AABRegistration of persons removed from prison to hospital or secure facility 86AACRegistration of persons disqualified for registration under section 80(1)(c) following discharge 86AADDirector of Mental Health to collect and send registration information to Electoral Commission 86AAERegistration information received from Director of Mental Health treated as application for registration 86AAFDirector of Mental Health to communicate with person in way person can understand 86AAGDelegation of Director of Mental Health’s functions under sections 86AAB, 86AAC, and 86AAD 86APrison manager to send to Electoral Commission information about prisoners disqualified for registration 86ABRegistration of prisoners released after serving sentence of imprisonment of 3 years or more 86BRegistration of prisoners serving sentence of imprisonment who are not disqualified for registration under section 80(1)(d)86CPrison manager to inform prisoners removed from hospital or secure facility of disqualification for registration 86DRegistration of prisoners disqualified for registration under section 80(1)(d) following release 86EPrison manager to collect and send registration information to Electoral Commission 86FRegistration information received from prison manager treated as application for registration 86GPrison manager to communicate with prisoner in way prisoner can understand 86HDelegation of prison manager’s functions under sections 86A, 86B, 86C, 86D, and 86E 87Procedure if immigration status means applicant apparently not qualified to be registered 88Applications received after issue of writ 89Procedure following application for registration 89ANotice of registration

Change of address

89BElector must give notice of change of place of residence within electoral district 89CElector must give notice of change of place of residence to different electoral district 89CAElectoral Commission updating elector’s address on electoral roll without receipt of notice from elector 89CBElectoral Commission may remove person’s name from dormant roll and register person as elector

Updating of electoral rolls

89DInquiry to be made to update electoral rolls 89DAUpdating Māori option details 89ENo inquiry required if application for registration as elector received 89FProcedure following inquiry under section 89D 89GElector who cannot be contacted to be included on dormant roll

Changes of address

90Changes of address to be notified 91Effect of failure to notify change of address

Death of registered elector

92Notification of death of registered elector

Marriage or civil union of registered elector

93Notification of marriages and civil unions

Change of name of registered elector

94Notification of change of name

Confirmation of change of name, address, or other particulars

94AConfirmation of change of name, address, or other particulars

Objections to registration

95Elector’s objection 95ANotice of elector’s objection 95BPower to remove name from roll 95CPower to retain name on roll 95DReference of elector’s objection to District Court 96Electoral Commission’s objection 97Procedure on reference of application or objection to District Court

Removal of names from roll and alterations to roll

98Removal of names from roll by Electoral Commission 99Notice of alterations to roll 100Corrupt Practices List

Electoral rolls

101Electoral rolls 102Maintenance of rolls being replaced 103Rolls where Parliament dissolved after change of boundaries and before new rolls completed 104Main roll to be printed 105Supplementary rolls to be printed 106Form of main roll and supplementary rolls 107Composite rolls 108Habitation indexes 109Dormant roll 110Public inspection of rolls, etc 111Inspection of rolls at hui 111AObjectives of sections 111B to 111F 111BInterpretation of terms in sections 111C to 111F 111CElectoral Commission may seek consent of Maori electors to supply of information to designated body 111DElectoral Commission may supply information to designated body 111EMinisters of Justice and Maori Affairs may designate body to receive information 111FDesignated body may supply information from register of iwi affiliations to iwi organisation and other Maori organisation 112Supply of information on age and Maori descent 112AProvision of electoral information to Government Statistician 113Supply of computer-compiled lists and electronic storage media to local authorities 114Supply of electoral information to candidates, political parties, and members of Parliament 114AGeneral provision concerning supply of information by Electoral Commission in electronic form 115Unpublished names

Offences

116Offences relating to use of electoral information 117Offences in respect of manipulating or processing electoral information 117AOffence relating to misuse of electoral information supplied under section 111D 118False statements 119Wilfully misleading Electoral Commission 120Duty to report suspected offences 121Failure to deliver application

Miscellaneous provisions

122Assistance to be given to Electoral Commission 123Copies of rolls, etc, for Returning Officer 124Power to destroy records

Part 6:
Elections

General elections

125Writ for general election 126Writs for general election 127Election of list candidates 127ADeposit by party secretary 128Acceptance or rejection of lists by Electoral Commission 128ANotice of change in component parties 128BElectoral Commission must record and notify change in component parties 128CWithdrawal of list of candidates

By-elections for vacancies in seats of members representing electoral districts

129By-elections for members representing electoral districts 130When Governor-General to act for Speaker 131Power to resolve in certain cases that by-election not be held 132Writ for by-election 133No writ to issue pending election petition

Filling of vacancies in other seats

134Supply of vacancy of seat of member elected from party list 135When Governor-General to act for Speaker 136Power to resolve in certain cases not to supply vacancy 137Method of supplying vacancy 138Filing of return

Issue of writ

139Contents of writ 140Chief Registrar to be notified of writ 141Returning Officer to be notified of writ 142Electoral Commission to give notice of nomination day and nomination process

Nominations

143Nominations of candidates for electoral districts 144Deposit by candidate 145Acceptance or rejection of nomination 146Withdrawal of nomination

Bulk nomination of candidates by registered political parties

146APurpose of sections 146B to 146K 146BNotice of intention to lodge bulk nomination 146CEffect of notification of intention to lodge bulk nomination on nominations under section 143 146DBulk nomination of constituency candidates 146EBulk nomination schedule 146FDeposit payable in respect of bulk nomination schedule 146GAcceptance or rejection of bulk nomination schedule or nomination of candidate 146HAmendment of bulk nomination schedule 146IWithdrawal of bulk nomination schedule 146JWithdrawal of nomination in bulk nomination schedule 146KReplacement nomination if earlier nomination withdrawn or lapses 146LInspection of bulk nomination schedules and consents to nomination

147Advertisement of nomination and polling places

Uncontested elections

148Procedure where election not contested

Elections

149Poll to be taken 150Form of ballot papers 151Name of political party for constituency candidates

Death or incapacity of candidate

151AInterpretation 152Death before close of nominations 152AIncapacity of candidate before close of nominations 152BProcedural provisions relating to making of application under section 152A(1)152CHow application under section 152A to be dealt with 153Death or incapacity of list candidate after submission of list 153ADeath or incapacity of constituency candidate after close of nominations and before polling day 153BDeath or incapacity of constituency candidate on polling day 153CDeath or incapacity of successful constituency candidate after close of poll and before declaration of result 153DApplication of equality of votes provisions if constituency candidate dies or becomes incapacitated after close of poll 153ENew election to be held if writ vacated 153FDestruction of ballot papers if by-election interrupted 153GApplication for cancellation of nomination if candidate incapacitated after close of nominations 153HHow application under section 153G to be dealt with

Candidates’ meetings

154Use of public schoolrooms for election meetings

Scrutineers

154AAppointment of scrutineers

Polling at elections

155Power to appoint polling places 155AUse of licensed premises as polling places 156Use of public schools as polling places 157Materials for polling places 158Appointment of polling place officials 158APolling place officials under direction of Electoral Commission and Returning Officer 159Exercise of powers and duties of polling place officials 159AInterpreters 160Scrutineers for polling places 161Hours of polling 162Employees to have time off to vote

Voting

163Ballot box to remain closed during poll 164Persons not to remain in polling places 165Voters not to be communicated with in polling place 166Questions may be put to voters 167Issue of ordinary ballot papers 168Method of voting 169Spoilt ballot papers 170Blind, disabled, or illiterate voters 171Procedure when second vote given in same name

Advance voting

171AVoting in advance of polling day 171BAdvance polling period 171CAdvance polling period may be shortened or extended if unforeseen or unavoidable disruption occurs before commencement of advance polling period 171DMatters Chief Electoral Officer must have regard to when exercising discretion under section 171C 171EAdvance polling period may be curtailed if unforeseen or unavoidable disruption occurs after commencement of advance polling period

Special voting

172Voting by special voters 173Voting by special voters on Tokelau, Campbell Island, and Raoul Island, in Ross Dependency, and on fishing vessels 173ASpecial voting by facsimile 173BDetermining whether special voter qualified to vote

Preliminary count of votes

174Preliminary count of votes cast in polling place 174ABallot papers, etc, to be compiled, certified, and sent to Returning Officer 174BNo preliminary count if fewer than 6 ordinary ballot papers issued 174CPreliminary count of early votes 174DConditions for counting early votes before close of poll 174EMaintenance of secrecy of count of early votes 174FScrutineers for count of early votes 174GOffences in relation to count of early votes conducted before close of poll

Scrutiny of the rolls

175Scrutiny of the rolls 176Marked copies of rolls to be compared 177Parcels to be secured after scrutiny

Official count and declaration of poll

178Counting the votes 179Declaration of result of poll

Recount

180Application to District Court Judge for recount 181Application by political party for recount in every electoral district 182Ability to combine recounts 183Scrutineers for recounts and allocation of list seats 184Ballot papers and certificate to be compared on recount

Return of writ

185Endorsement and return of writ 186Electoral Commission may correct writ

Disposal of ballot papers

187Disposal of ballot papers, rolls, etc 188Annotation of list of special voters 189Disposal of packets 190Papers taken from parcels as evidence in certain cases

List seats

191Election of other members 192Determination of party eligibility for list seats 193Selection of candidates 193AElectoral Commission may correct list of members elected

Maintenance of order at elections

194Manager of polling place to maintain order

Polling disruptions

195Meaning of unforeseen or unavoidable disruption 195AAdjournment of poll on polling day 195BAlternative voting processes to respond to polling disruption 195CMatters Chief Electoral Officer must have regard to when exercising discretion under section 195A or 195B 195DDeferral of release of information about result of preliminary count of votes at polling place if close of poll delayed 195EInterfering with or influencing voters at resumed poll

Custody of ballot papers

196Obligation of persons in possession of ballot papers 196AUnlawful possession of ballot paper

Offences at elections

197Interfering with or influencing voters 197AInterfering with or influencing advance voters 198Power to remove statements, names, emblems, slogans, or logos 199Recovery of expenses 199APublishing false statements to influence voters 200Erasing and altering official mark on ballot paper 201Offences in respect of ballot papers and ballot boxes 202Property to be stated as being in Electoral Commission 203Infringement of secrecy 204Infringement of secrecy constitutes corrupt practice

Part 6AA:
Election advertising

Interpretation provisions

204AInterpretation

General rules governing election advertisements

204BPersons who may promote election advertisements 204CApportionment of advertising expenses for publication of election advertisement promoted by unregistered promoter both before and during regulated period 204DOffence to avoid limit set out in section 204B(1)(d)204EObligation to retain records necessary to verify promoter's advertising expenses 204FElection advertisement to include promoter statement 204GPublication of candidate advertisement promoting candidate 204HPublication of party advertisement promoting party 204IElectoral Commission to provide advice on application of definition of election advertisement 204JDuty of Electoral Commission to report suspected offences

Registered promoters

204KPromoters eligible to be registered 204LApplication for registration 204MGrounds on which application for registration must be refused 204NElectoral Commission's decision on application 204OObligation to notify Electoral Commission of change in registration details 204PCancellation of registration 204QExpiry of registration 204REstablishment of register 204SPurposes of register 204TForm of register 204UAlterations to register 204VRegister to be public 204WSearch of register 204XWhen search constitutes interference with privacy of individual

Part 6A:
Election expenses, donations, and annual financial statements

Election expenses of candidates

205Interpretation and application 205APersons who may incur election expenses in relation to candidate advertisement 205BOffence to incur unauthorised election expense 205CMaximum amount of candidate’s total election expenses 205DApportionment of advertising expenses for publication of candidate advertisement both before and during regulated period 205EApportionment of election expenses of election advertisement between candidates 205EAApportionment of election expenses of election advertisement between candidate and party 205FOffence to pay election expenses in excess of prescribed maximum 205GPeriods for claiming and paying candidate's election expenses 205HProcedure if claim disputed 205ILeave to pay claim after time limitation 205JInvoice and receipt required for election expenses of $50 or more 205KReturn of candidate's election expenses 205LNil return 205MReturn may be filed after time limitation if candidate outside New Zealand 205NOffences relating to return of candidate's election expenses 205OObligation to retain records necessary to verify return of candidate's election expenses 205PDuty of Electoral Commission 205QReturn of candidate's election expenses to be sent by Chief Electoral Officer to Electoral Commission 205RReturn of candidate’s election expenses to be publicly available 205SUnlawful use of public money not validated

Election expenses of parties

206Interpretation 206APersons who may incur election expenses in relation to party advertisement 206BOffence to incur unauthorised election expense 206CMaximum amount of party’s total election expenses 206CAApportionment of advertising expenses for publication of party advertisement both before and during regulated period 206CBApportionment of election expenses of election advertisement between parties 206CCApportionment of election expenses of election advertisement between party and candidate 206DOffence to pay election expenses in excess of prescribed maximum 206EPeriods for claiming and paying party's election expenses 206FProcedure if claim disputed 206GLeave to pay claim after time limitation 206HInvoice and receipt required for election expenses of $100 or more 206IReturn of party's election expenses 206IAReturn of party’s allocation expenses 206JAppointment of auditor for party 206KPersons eligible to be appointed as auditor 206LAuditor's report on return of party's election expenses 206LAAuditor’s report on return of party’s allocation expenses 206MNil return 206NOffences relating to return of party's election expenses and return of party’s allocation expenses 206OObligation to retain records necessary to verify return of party's election expenses 206PDuty of Electoral Commission 206QReturn of party’s election expenses and return of party’s allocation expenses to be publicly available 206RUnlawful use of public money not validated

Election expenses of registered promoters

206SInterpretation 206TPersons who may incur election expenses in relation to election advertisement promoted by registered promoter 206UOffence to incur unauthorised election expense 206VMaximum amount of registered promoter’s total election expenses 206WApportionment of advertising expenses for publication of election advertisement promoted by registered promoter both before and during regulated period 206XOffence to pay election expenses in excess of prescribed maximum 206YPeriods for claiming and paying registered promoter's election expenses 206ZProcedure if claim disputed 206ZALeave to pay claim after time limitation 206ZBInvoice and receipt required for election expenses of $50 or more 206ZCReturn of registered promoter's election expenses 206ZDElectoral Commission may require auditor's report on return of registered promoter's election expenses 206ZEOffences relating to return of registered promoter's election expenses 206ZFObligation to retain records necessary to verify return of registered promoter's election expenses 206ZGDuty of Electoral Commission 206ZHReturn of registered promoter’s election expenses to be publicly available

General provisions relating to donations

207Interpretation 207ADonations and contributions include GST 207BDonations to be transmitted to candidate or party secretary 207BAOffence relating to contravention of section 207B 207CContributors to be identified 207DOffence relating to contravention of section 207C 207EIdentity of donor to be disclosed by transmitter, if known 207FOffence relating to contravention of section 207E 207GDisclosure of identity of donor 207HOffence relating to contravention of section 207G 207IAnonymous donations 207JOffence relating to contravention of section 207I 207JADuty to ascertain whether donation from overseas person 207KOverseas donation or contribution may not exceed $50 207LOffence relating to contravention of section 207K 207LAOffence relating to splitting party donation or contribution to party donation 207MRecords of candidate donations 207NRecords of party donations 207ODuty of Electoral Commission in relation to donations 207PDuty of Electoral Commission in relation to donations

Donations protected from disclosure

208Interpretation 208AMethod of making donation protected from disclosure 208BLimit on maximum amount of donations protected from disclosure 208CDuty of Electoral Commission to provide advice on actual figures under section 208B 208DDuties of Electoral Commission on receipt of donation 208ETiming of payment to parties 208FOffence of prohibited disclosure 208GDuty of Electoral Commission to report

Disclosure of candidates' donations

209Return of candidate donations 209ANil return 209BOffences relating to return of candidate donations 209CObligation to retain records necessary to verify return of candidate donations 209DReturn of candidate donations to be sent by Chief Electoral Officer to Electoral Commission 209EReturn of candidate donations to be publicly available

Disclosure of parties' donations

210Annual return of party donations 210AAuditor's report on annual return of party donations 210BNil return 210CReturn of party donation received from same donor exceeding $20,000 210DOffences relating to return of party donations 210EObligation to retain records necessary to verify return of party donations 210FReturn of party donations to be publicly available

Annual financial statements of parties

210GAnnual financial statements to be provided to Electoral Commission 210HAuditor’s report on annual financial statements 210IPublication of annual financial statements 210JOffences relating to annual financial statements

Part 6B:
Loans

211Application of this Part

General provisions relating to loans

212Interpretation 213Party secretary may enter into loan on behalf of party 214Offence to enter into unauthorised loan 214AOffence to enter into arrangement to circumvent section 213, 214C, or 214F 214BRecords of loans: parties 214BARecords of loans: candidates 214BAPeriods for claiming and paying expenses 214BBProcedure if claim disputed 214BCLeave to pay claim after time limited 214BDPayments to be vouched by bill

Disclosure of loans

214CAnnual return of party loans 214DAuditor’s report on annual return of party loans 214ENil return: parties 214FReturn of party loan provided by same lender exceeding $30,000 214GOffences relating to return of party loans 214GAReturn of candidate loans 214GBNil return: candidates 214GCOffences relating to return of candidate loans 214HDuty of Electoral Commission 214IObligation to retain records necessary to verify return of loans 214JReturns of loans to be publicly available 214KObligation to file nil returns 214LObligation to retain records necessary to verify returns

Part 7:
Corrupt and illegal practices

Corrupt practices

215Personation 216Bribery 217Treating 218Undue influence

Illegal practices

218AProviding food, drink, or entertainment around polling places 219Payments for exhibition of election notices 220Providing money for illegal purposes 221Advertisements for candidates and political parties 221AElectoral advertisements 221BDisplay of advertisement of a specified kind 222Procurement of voting by unqualified voters

General provisions

223Cinematograph films 224Punishment for corrupt or illegal practice 225Persons charged with corrupt practice may be found guilty of illegal practice 226Time limit for prosecutions 226APower to issue search warrants in respect of illegal practice 227Punishment for disqualified person voting 228Reversal of disqualification procured through perjury

Part 8:
Election petitions

229Method of questioning election 230Election petitions to High Court 231Time for presentation of election petition 232Security for costs 233More than 1 petition relating to same election 234Rules of court

Trial of election petition

235Court and place of trial 236Trial of petition 237Avoidance of election of candidate guilty of corrupt practice 238Avoidance of election for general corruption 239Votes to be struck off for corrupt practices 240Real justice to be observed 241Irregularities not to invalidate election 242Decision of court to be final 243Certificate of court as to result of election 243AOrders to be made by court after determination under section 243 if list seats allocated 244Report of court as to corrupt or illegal practices 245Special report 246Signature and effect of certificate and report

Witnesses

247Summons and examination of witnesses 248Certificate of indemnity to witness 249Expenses of witnesses

Costs

250Costs of petition 251Costs payable by persons proved guilty of corrupt or illegal practices

Withdrawal and abatement of petitions

252Withdrawal of petition 253Substitution of new petitioner 254Report on withdrawal 255Abatement of petition

General provisions

256Withdrawal and substitution of respondents before trial 257Submission of report to Attorney-General 258Electoral petitions to Court of Appeal 259Time for presentation of an election petition to Court of Appeal 260Matters excluded from challenge 261Provisions applied 262Certificate of court as to result of petitions

Part 9:
Miscellaneous provisions

263Service of notices 263ADisclosure of immigration information for matching purposes 263BDisclosure of personal information for enrolment purposes 264Review by select committee 265Registrars of Electors exempt from court fees 266Validation of irregularities 266AExpenditure limits to be adjusted each election year 267Regulations 267ARegulations relating to advertisement of a specified kind 267BRequirements before Minister can recommend that regulations be made 268Restriction on amendment or repeal of certain provisions

Transitional provisions

269Membership of Representation Commission 270Electoral districts, electoral rolls, general elections, and by-elections

Amendment to Constitution Act 1986

271Term of Parliament

Amendment to Civil List Act 1979

272Questioned elections of members of Parliament

Amendment to Remuneration Authority Act 1977

273Officers whose remuneration is to be determined by Remuneration Authority

Amendments to Local Elections and Polls Act 1976

274Residential electoral roll 275Supply of information by Chief Registrar of Electors 276Application for registration as parliamentary elector 277Completion of roll 278Amendments to roll 279Roll for by-election or poll 280Special voters 281Election to fill extraordinary vacancy in local authority

Amendment to Ombudsmen Act 1975

282Organisations to which Ombudsmen Act 1975 applies

Amendments to Public Finance Act 1989

283Crown entities

Repeals

284Repeals

Schedule 1AA:
Transitional, savings, and related provisions

Schedule 1:
Provisions relating to Electoral Commission

Schedule 2:
Forms

Schedule 3:
Enactments repealed

Summary of changes

Electoral Act 1993

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

206Q: Return of party’s election expenses and return of party’s allocation expenses to be publicly available

You could also call this:

"Parties must make their election expenses public"

You can see some information for free on the Electoral Commission's website. This includes a return filed under section 206I and an auditor's report. You can also see a return filed under section 206IA and another auditor's report.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1867482.

This page was last updated on 14 January 2026 — View changes

Topics:

Government and voting > ElectionsMoney and consumer rights > Transparency and accountability

206P: Duty of Electoral Commission, or

"The Electoral Commission's job is to report election law breaks to the Police."

206R: Unlawful use of public money not validated, or

"Breaking the law with public money is still not allowed"

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

206QReturn of party’s election expenses and return of party’s allocation expenses to be publicly available

During the public inspection period, the Electoral Commission must ensure that the following are publicly available (free of charge) on the Electoral Commission’s internet site:
a return filed under section 206I; and
an auditor’s report obtained under section 206L accompanying the return referred to in paragraph (a); and
a return filed under section 206IA; and
an auditor’s report obtained under section 206LA accompanying the return referred to in paragraph (c).

Notes

Section 206Q: replaced, on 20 December 2025, by section 114 of the Electoral Amendment Act 2025 (2025 No 82).