National Party president Peter Goodfellow says the party can find no proof of the allegations made by Jami-Lee Ross today over its handling of political donations.
"The allegations made by Mr Ross appear inconsistent with the donor information we have to date, including information previously supplied by Mr Ross," Goodfellow said in a statement.
"We understand Mr Ross will be taking his allegations to the police, and we invite him to do so.
"The National Party complies with the provisions of the Electoral Act, and our donations are comprehensively audited by a third party every year," Goodfellow said.
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Ross has released photos of National Party leader Simon Bridges at a private dinner with businessman Zhang Yikun, who he said made a $100,000 donation.
Ross said Bridges asked him to collect the donation, which was then split into smaller amounts to allegedly "hide it".
Ross posted on Twitter photos of Bridges and Yikun saying it was at a private dinner on May 14 which he was also at.
He also posted a Facebook message from Paul Goldsmith showing photos of National MPs and Yikun at a function. "It was at this fundraiser on 21 May that Simon Bridges was offered the $100k donation. He called me later that evening with instructions to collect the funds," Ross said.
Ross said he later asked Bridges about the donation and recorded the conversation.
Ross said he would go to police tomorrow to lay a complaint and allow them to hear the phone conversation with Bridges.