Telecommunications Act 2001

Telecommunications service obligations - Amounts payable by liable persons to the Crown - Net cost

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

You could also call this:

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

Illustration for Telecommunications Act 2001

You must give the Commission some information each year. You have to do this within 60 working days after the end of each financial year. The Commission needs this information to make a decision about something called net cost, as stated in section 88(a). You have to provide all the prescribed information or the information the Commission asks for. You also have to give the Commission a report from a qualified auditor, prepared according to an auditing standard issued under section 12 of the Financial Reporting Act 2013, or another form of assurance that the Commission is happy with. The Commission uses this information to make a decision, so you must make sure you give them what they need.

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This page was last updated on 8 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM126892.

Topics:

Money and consumer rights > TaxesBusiness > Industry rules

82: Liable persons must produce information on qualified revenue, or

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

84: Commission to prepare draft liability allocation determination, or

"The Commission must prepare a plan to share costs and ask the public for feedback."

Part 3Telecommunications service obligations
Amounts payable by liable persons to the Crown: Net cost

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

Not later than 60 working days after the end of each financial year, each liable person must provide to the Commission—
all prescribed information or, if there is no prescribed information, information specified by the Commission, for the purpose of enabling the Commission to make its determination in accordance with section 88(a); and
either—
1. a report on the information provided by the liable person under subsection (1)(a), prepared by a qualified auditor in accordance with an auditing and assurance standard issued under section 12 of the Financial Reporting Act 2013, as specified by the Commission; or
2. an alternative form of assurance, as specified by the Commission, that the Commission is satisfied will enable it to make a determination.

Repealed

Notes

Section 83: substituted, on 1 July 2011, by section 15 of the Telecommunications (TSO, Broadband, and Other Matters) Amendment Act 2011 (2011 No 27).
Section 83(1)(b): replaced, on 3 May 2017, by section 11(1) of the Telecommunications (Property Access and Other Matters) Amendment Act 2017 (2017 No 16).
Section 83(2): repealed, on 3 May 2017, by section 11(2) of the Telecommunications (Property Access and Other Matters) Amendment Act 2017 (2017 No 16).