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Telecommunications Act 2001

Telecommunications service obligations - Amounts payable by liable persons to the Crown - Requirement to produce certain information

81: Subpart does not apply to certain liable persons

You could also call this:

"Some people don't have to follow this part of the law."

Illustration for Telecommunications Act 2001

This part of the law does not apply to you if you were not trading the year before or your telecommunications revenue was less than the minimum. The Commission can ask you to provide financial statements and other information to check your revenue. You must give the Commission the information they ask for, including a certificate signed by two directors, to verify your telecommunications revenue.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM126884.

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Part 3Telecommunications service obligations
Amounts payable by liable persons to the Crown: Requirement to produce certain information

81Subpart does not apply to certain liable persons

  1. This subpart does not apply to a liable person in respect of a financial year (financial year A) if—

  2. the liable person was not trading in the financial year preceding financial year A; or
    1. the liable person's telecommunications revenue for the year preceding financial year A was less than the minimum telecommunications revenue.

      1. For the purpose of determining whether a person is a liable person to whom this subpart applies in respect of a financial year, the Commission may, by written notice to that person, require the person to provide to the Commission, within the time specified in the notice,—

      2. the person’s financial statements for the year preceding financial year A, which may be the financial statements for—
        1. the financial year as defined in section 5; or
          1. if the person has a different accounting period, the relevant period for that person, provided that the financial statements are for a period of 12 consecutive months ending not more than 6 months before 30 June in the year preceding financial year A; and
          2. any further information specified by the Commission for the purpose of enabling it to verify the telecommunications revenue of that person for the year preceding financial year A; and
            1. a certificate that complies with subsection (3).

              1. A certificate complies with this subsection if—

              2. it certifies the person's telecommunications revenue for the year preceding financial year A; and
                1. it is signed by 2 directors of the person with the authority of the other directors.

                  Notes
                  • Section 81: substituted, on , by section 15 of the Telecommunications (TSO, Broadband, and Other Matters) Amendment Act 2011 (2011 No 27).
                  • Section 81(2)(a): replaced, on , by section 9 of the Telecommunications (Property Access and Other Matters) Amendment Act 2017 (2017 No 16).