Mr Barker said he handed over a bottle of wine at a number of Labour fundraisers.
"I can say [the one handed to Ms Zhang] wasn't a $100,000 bottle."
The Labour Party says it has found no records of money received from Liu and no one had provided evidence to contradict that.
The statement from Liu said the $100,000 bottle was purchased at a fundraiser on "3-6-2007". A Labour press statement said no fundraiser was held on June 3, 2007, but the date could be read as March 6, 2007.
Liu also said he paid at least $50,000 hosting Mr Barker on the Yangtze River trip and visited him in Hawkes Bay in 2006, dining with him at an exclusive lodge and meeting for breakfast the next morning.
He said he made a donation to Hawkes Bay Rowing, which Mr Barker was associated with.
The Labour Party yesterday challenged Mr Liu to provide evidence to back up the claims.
"We continue to call on Donghua Liu and any third parties who might have information about these allegations, including the Prime Minister, to place what they know into the public domain or to refer to the regulators," party secretary Tim Barnett said.
Liu said he would not make any further comments about political donations or swear an affidavit outlining dollar amounts.
"It's important to remember that over the years I've given equally to governments of both colours."