Telecommunications Act 2001

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

82: Liable persons must produce information on qualified revenue

You could also call this:

"Liable persons must give the Commission their financial info each year."

Illustration for Telecommunications Act 2001

If you are a liable person, you must give the Commission some information. You need to provide this information no later than 60 working days before the end of each financial year. This information includes your financial statements for the previous financial year. You also need to give the Commission any other information they ask for to check your qualified revenue for the previous financial year.

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This page was last updated on 28 May 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM126889.

Topics:

Money and consumer rights > Taxes

81A: Application of subpart if non-liable person acquires assets of liable person, or

"Buying assets from someone who pays a levy might mean you have to pay it too"

83: Liable persons must produce information for purposes of liability allocation determination, or

"Give the Commission your information each year to help them make decisions"

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

82Liable persons must produce information on qualified revenue

Not later than 60 working days before the end of each financial year (financial year A), each liable person must provide to the Commission a copy of—
its financial statements for the financial year preceding financial year A; and
any further information specified by the Commission for the purpose of enabling it to verify the qualified revenue of that person for the financial year preceding financial year A.

Notes

Section 82: substituted, on 1 July 2011, by section 15 of the Telecommunications (TSO, Broadband, and Other Matters) Amendment Act 2011 (2011 No 27).