Broadcasting Act 1989

Broadcasting Standards Authority

30A: Return on total revenue

You could also call this:

"Send a yearly report to the Broadcasting Standards Authority about your broadcasting income"

You must give the Broadcasting Standards Authority a return each year. This return is for the money you made from broadcasting in New Zealand. You need to give it to them by 31 July. You have to fill out the return in a certain way. The Authority will tell you what to include. You also need to get an auditor to sign a certificate. The certificate says if the return is true and fair. You can also give the Authority a copy of your financial statement instead. This statement must show how much money you made from broadcasting. If you give the Authority your financial statement, they will use the money amount from that. This amount will be what they think you made from broadcasting in New Zealand.

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This page was last updated on 27 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM157488.

Topics:

Business > Industry rulesMoney and consumer rights > Taxes

30: Rules in relation to retention of recordings of programmes, or

"Rules for Keeping TV and Radio Recordings"

30B: Payment of annual levy, or

"Broadcasters with over $500,000 revenue pay an annual fee to the Authority."

Part 3Broadcasting Standards Authority

30AReturn on total revenue

Every broadcaster shall, not later than 31 July in each year, give to the Authority a return, for the broadcaster's immediately preceding financial year, of the total revenue derived by that broadcaster in that financial year from broadcasting within New Zealand.
The return—
shall be in such form and contain such particulars as the Authority may require; and
shall be accompanied by a certificate signed by an auditor and stating whether or not, in that auditor's opinion, the return represents a true and fair statement of the total revenue derived by the broadcaster in the financial year of the broadcaster to which the return relates from broadcasting within New Zealand.

Notwithstanding subsection (2), a broadcaster may in any year satisfy the requirements of subsection (1) by giving to the Authority, not later than 31 July in that year, a copy of the broadcaster's financial statement for the financial year of the broadcaster to which the return relates, being a financial statement that contains a statement of the broadcaster's total revenue for that financial year.
Where a broadcaster gives to the Authority in accordance with subsection (3) the broadcaster's financial statement for any financial year, the broadcaster's total revenue for that financial year, as stated in that financial statement, will, for the purposes of subsection (1), be deemed to be the total revenue derived by that broadcaster in that financial year from broadcasting within New Zealand.

Notes

Section 30A: inserted, on 1 July 1996, by section 13 of the Broadcasting Amendment Act 1996 (1996 No 53).
Section 30A heading: amended, on 20 September 2007, by section 5(1) of the Broadcasting Amendment Act 2007 (2007 No 42).
Section 30A(1): amended, on 20 September 2007, by section 5(2) of the Broadcasting Amendment Act 2007 (2007 No 42).
Section 30A(2)(b): amended, on 20 September 2007, by section 5(3) of the Broadcasting Amendment Act 2007 (2007 No 42).
Section 30A(3): amended, on 20 September 2007, by section 5(4) of the Broadcasting Amendment Act 2007 (2007 No 42).
Section 30A(4): amended, on 20 September 2007, by section 5(5) of the Broadcasting Amendment Act 2007 (2007 No 42).