205O Obligation to retain records necessary to verify return of candidate’s election expenses


A candidate must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return under section 205K to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.


A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on conviction to a fine not exceeding $40,000.

Compare: 1993 No 87 s 214L (pre-20 December 2007); 2007 No 111 s 89

Section 205O: inserted, on 1 March 2009, by section 6 of the Electoral Amendment Act 2009 (2009 No 1).

Section 205O(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).