Income Tax Act 2007

Schedule 36: Government enterprises

You could also call this:

"Companies owned by the New Zealand Government"

Illustration for Income Tax Act 2007

The Government enterprises schedule lists companies that are owned or partly owned by the government. You can find two types of companies in this list: state enterprises and mixed-ownership enterprises. State enterprises are companies that are fully owned by the government.

The state enterprises include companies like Agriquality New Zealand Limited, Airways Corporation of New Zealand Limited, and Kāinga Ora–Homes and Communities. These companies do different things, such as helping farmers or providing housing. They are all owned by the government, which means the government is in charge of them.

Mixed-ownership enterprises are companies that are partly owned by the government and partly owned by other people or companies. Examples of mixed-ownership enterprises include Air New Zealand Limited, Genesis Energy Limited, and Meridian Energy Limited. These companies do things like fly planes or generate electricity, and the government owns some of their shares. You can learn more about these companies and their roles in the Income Tax Act 2007, which is the law that empowers this 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 that help New Zealand and are controlled by the government"


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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).