8. Is there a ban on anonymous donations to candidates?

207 Interpretation […]
(2) In this subpart and subparts 4 to 6 of this Part, unless the context otherwise
requires,— […]
anonymous,—
(a) in relation to a candidate donation, means a donation that is made in
such a way that the candidate who receives the donation—
(i) does not know the identity of the donor; and
(ii) could not, in the circumstances, reasonably be expected to know
the identity of the donor:[…]
candidate donation means a donation (whether of money or of the equivalent
of money or of goods or services or of a combination of those things) that is
made to a candidate, or to any person on the candidate’s behalf, for use in the
candidate’s campaign for election and—
(a) includes,—
(i) where goods or services are provided by a New Zealand person to
a candidate, or to any person on the candidate’s behalf, under a
contract or arrangement at a value less than their reasonable market
value, the latter being a value that exceeds $300, the amount
of the difference between the former value and the reasonable
market value of those goods or services; and […]
Source: Art. 207(2), Electoral Act 1993, (amended 2020)
(1) If an anonymous candidate donation is received by a candidate, the candidate
must, within 20 working days, pay to the Electoral Commission—
(a) the amount of the donation, or its value, less $50, if—
(i) the candidate believes or has reasonable grounds to suspect the
donor is an overseas person; and
(ii) the donation exceeds $50; or
(b) the amount of the donation, or its value, less $1,500, if—
(i) the candidate does not have reasonable grounds to suspect the
donor is an overseas person; and
(ii) the donation exceeds $1,500.
Source: Art. 207I(1), Electoral Act 1993, (amended 2020)

There is no ban, but there is a limit on such donations:
- NZD 50, if there are reasonable grounds to suspect the donor is an overseas person;
- NZD 1,500, if there are reasonable grounds to suspect the donor is an overseas person.