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.
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.