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Income Tax Act 2007

Schedule 36: Government enterprises

You could also call this:

“Companies owned by the Government or partly by the Government”

The Government enterprises schedule lists companies. You can find two types of companies in this list: State enterprises and Mixed-ownership enterprises. These companies are part of the Income Tax Act 2007, which is empowered by s YA 1.

State enterprises are companies owned by the government. You can see a list of these companies, including Agriquality New Zealand Limited and KiwiRail Holdings Limited. These companies are part of the Government enterprises schedule.

Mixed-ownership enterprises are companies owned by the government and other people. You can see a list of these companies, including Air New Zealand Limited and Meridian Energy Limited. These companies are also part of the Government enterprises schedule.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523394.

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"Companies controlled by the government to help the public"

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"Groups that help New Zealand industries, like farming and food, as listed in the law"

36Government enterprises Empowered by s YA 1

Part AState enterprises

Agriquality New Zealand Limited

Airways Corporation of New Zealand Limited

Animal Control Products Limited

Asure New Zealand Limited

Electricity Corporation of New Zealand Limited

Government Property Services Limited

Housing New Zealand Build Limited

Housing New Zealand Limited

Kāinga Ora–Homes and Communities

KiwiRail Holdings Limited

Kordia Group Limited

Landcorp Farming Limited

Learning Media Limited

Meteorological Service of New Zealand Limited

New Zealand Post Limited

Quotable Value Limited

Radio New Zealand Limited

Television New Zealand Limited

Transpower New Zealand Limited

Works and Development Services Corporation (NZ)

Notes
  • Schedule 36 Part A Animal Control Products Limited: inserted, on , by section 257 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 36 Part A Crown Forestry Management Limited: repealed, on , by section 23 of the Finance Act (No 2) 1988 (1988 No 128).
  • Schedule 36 Part A Genesis Energy Limited: repealed, on , by section 10(1) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part A Housing New Zealand Build Limited: inserted (with effect on 23 May 2018), on , by section 140 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
  • Schedule 36 Part A Housing New Zealand Corporation: repealed (with effect on 1 October 2019), on , by section 190 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 36 Part A Kāinga Ora–Homes and Communities: inserted (with effect on 1 October 2019), on , by section 190 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 36 Part A KiwiRail Holdings Limited: inserted, on , by clause 5 of the State-Owned Enterprises (KiwiRail Holdings Limited) Order 2012 (SR 2012/346).
  • Schedule 36 Part A Kordia Group Limited: inserted, on , by section 257 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 36 Part A Meridian Energy Limited: repealed, on , by section 10(2) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part A Mighty River Power Limited: repealed, on , by section 10(3) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part A Solid Energy of New Zealand Limited: repealed, on , by section 10(4) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part A Terralink NZ Limited: repealed, on , by section 4(2) of the Statutes Repeal Act 2017 (2017 No 23).
  • Schedule 36 Part A Timberlands West Coast Limited: repealed, on , by section 26 of the Finance Act 1991 (1991 No 93).

Part BMixed-ownership enterprises

Air New Zealand Limited

Genesis Energy Limited

Meridian Energy Limited

Mighty River Power Limited

Notes
  • Schedule 36 Part B Genesis Energy Limited: inserted, on , by section 11(1) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part B Meridian Energy Limited: inserted, on , by section 11(2) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).
  • Schedule 36 Part B Mighty River Power Limited: inserted, on , by section 11(3) of the State-Owned Enterprises Amendment Act 2012 (2012 No 44).