When you hear the term 'airport operator's activities', it refers to things done for the airport's joint venture agreement. This includes setting up the airport, making it better, keeping it in good condition, running it, and managing it. The airport's joint venture agreement covers the airport itself, as well as its approaches, buildings, and equipment.

You can find more information about what 'airport operator's activities' means in sections HR 5 and HR 6.

When people talk about an 'airport' in this context, they mean an aerodrome, which is defined in section 5 of the Civil Aviation Act 2023.

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This page was last updated on 20 May 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517669.

HR 6: Airport operator’s assets, or

"Rules for airport operators' ownership and valuation of assets"

HR 8: Transitional residents, or

"Tax benefits for new residents returning to New Zealand after a long absence"

Part HTaxation of certain entities
Other entities

HR 7Meaning of airport operator’s activities

In sections HR 5 and HR 6, airport operator’s activities means the following activities undertaken for the purposes of the airport operator’s joint venture agreement concerning the airport, including the airport’s approaches, buildings and equipment:
its establishment:
its improvement:
its maintenance:
its operation:
its management.

In this section, airport means an aerodrome as defined in section 5 of the Civil Aviation Act 2023.

Compare

2004 No 35 s OC 1(6)

Notes

Section HR 7(2): replaced, on 5 April 2025, by section 486 of the Civil Aviation Act 2023 (2023 No 10).