Electoral Act 1993

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

210J: Offences relating to annual financial statements

You could also call this:

"Breaking the rules about giving financial information on time can get you in big trouble"

If you are a party secretary, you can get in trouble if you do not provide the Electoral Commission with your party's annual financial statements on time. You will be committing an offence if you provide the statements late, without a good reason, and you could be fined up to $40,000. The late period is 15 working days after the statements are due.

If you provide the statements after this late period, or if you do not provide them at all, without a good reason, you will be guilty of a corrupt practice. This is a serious matter, and you should make sure you follow the rules.

You need to know what the late period is, so you can avoid getting in trouble, the late period starts the day after the statements are due and ends 15 working days later.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS808115.

Topics:

Government and voting > Elections

210I: Publication of annual financial statements, or

"Sharing reports on how election money is spent"

211: Application of this Part, or

"This law applies to party secretaries and candidates who get loans."

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

210JOffences relating to annual financial statements

A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 if the party secretary, without reasonable excuse, provides the Electoral Commission with annual financial statements for the party during the late period.
A party secretary is guilty of a corrupt practice if the party secretary, without reasonable excuse,—
provides the Electoral Commission with annual financial statements for the party after the late period; or
fails to provide the Electoral Commission with annual financial statements for the party.

In this section, late period, in relation to providing annual financial statements, means the period commencing on the day after the date on which the statements are required to be provided to the Electoral Commission and ending on the day that is 15 working days later.

Notes

Section 210J: inserted, on 1 January 2023, by section 29 of the Electoral Amendment Act 2022 (2022 No 80).