49. Do candidates have to report on their election campaign finances?

205K Return of candidate’s election expenses
(1) Within 70 working days after polling day, a candidate must file a return of election
expenses with the Electoral Commission.
Source: Art. 205K(1), Electoral Act 1993, (amended 2020)

209. Return of candidate donations
(1) A candidate must, at the same time as filing a return of election expenses under
section 205K, file with the Electoral Commission a return setting out—
(a) the details specified in subsection (2) in respect of every candidate donation
(other than a donation of the kind referred to in paragraphs (c) and
(d)) received by him or her that, either on its own or when aggregated
with all other donations made by or on behalf of the same donor for use
in the same campaign, exceeds $1,500 in sum or value; and
(b) whether section 207C applies to any donation and, if so, and to the
extent known or ascertainable from the information supplied under that
section, the details specified in subsection (3) in respect of every contribution
received from a New Zealand person that, either on its own or
when aggregated with other contributions made by or on behalf of the
same contributor to the donation, exceeds $1,500 in sum or value; and
(c) the details specified in subsection (4) in respect of every anonymous
candidate donation received by him or her—
(i) exceeding $50, in any case where the candidate believes or has
reasonable grounds to suspect the donor is an overseas person; or
(ii) exceeding $1,500, in any other case; and
(d) the details specified in subsection (5) in respect of every candidate donation
received by him or her from an overseas person that, either on its
own or when aggregated with all other donations made by or on behalf
of the same overseas person for use in the same campaign, exceeds $50;
and
(e) the details specified in subsection (5A) in respect of every contribution
to a candidate donation received by him or her from an overseas person
that, either on its own or when aggregated with other contributions made
by the same overseas person to the donation, exceeds $50.
Source: Art. 209(1), Electoral Act 1993, (amended 2020)

Candidates must file reports on expenses and donations with the Electoral Commission.