Companies Act 1993

Schedule 15: Registered persons that may be subject to levy

You could also call this:

"Who has to pay a levy: companies, auditors, and other registered groups"

You might have to pay a levy if you are one of the following: a licensed auditor, a registered audit firm, or a building society. These are all types of organisations that are registered under different laws, such as the Auditor Regulation Act 2011 or the Building Societies Act 1965. You can find the definitions of these terms in the relevant laws, such as section 6(1) of the Auditor Regulation Act 2011.

You might also have to pay a levy if you are a company, a financial market reporting entity, or a climate reporting entity. These terms are defined in laws such as the Companies Act 1993, the Financial Markets Conduct Act 2013, and the Financial Markets Conduct Act 2013. For example, a company is defined in section 2(1) of the Companies Act 1993.

Other organisations that might have to pay a levy include credit unions, registered societies, and licensed insolvency practitioners. These terms are defined in laws such as the Friendly Societies and Credit Unions Act 1982, the Incorporated Societies Act 1908, and the Insolvency Practitioners Regulation Act 2019. You can find more information about these laws and the definitions of these terms by looking at the relevant legislation, such as section 2 of the Friendly Societies and Credit Unions Act 1982.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS791551.

This page was last updated on 8 July 2025 — View changes

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Schedule 14: List of relevant Acts and registers, or

"Laws and records related to the Companies Act 1993"

15Registered persons that may be subject to levy Empowered by s 405

1Classes of persons that may be subject to levy

The following classes of persons may be subject to a levy:

licensed auditors (within the meaning of section 6(1) of the Auditor Regulation Act 2011):

registered audit firms (within the meaning of section 6(1) of the Auditor Regulation Act 2011):

building societies (within the meaning of section 2(1) of the Building Societies Act 1965):

NZBN entities (within the meaning of section 5 of the New Zealand Business Number Act 2016):

companies (within the meaning of section 2(1) of the Companies Act 1993) and overseas companies that are required to register their financial statements under section 207E of the Companies Act 1993:

financial market reporting entities (within the meaning of section 451 of the Financial Markets Conduct Act 2013):

climate reporting entities (within the meaning of section 461O of the Financial Markets Conduct Act 2013):

financial service providers (within the meaning of section 4 of the Financial Service Providers (Registration and Dispute Resolution) Act 2008):

approved associations (within the meaning of section 5 of the Financial Reporting Act 2013):

credit unions (within the meaning of section 2 of the Friendly Societies and Credit Unions Act 1982):

registered societies or branches (within the meaning of section 2 of the Friendly Societies and Credit Unions Act 1982):

societies (within the meaning of section 3 of the Incorporated Societies Act 1908 or section 5(1) of the Incorporated Societies Act 2022):

registered societies (within the meaning of section 2 of the Industrial and Provident Societies Act 1908):

licensed insolvency practitioners (within the meaning of section 5(1) of the Insolvency Practitioners Regulation Act 2019):

limited partnerships (within the meaning of section 6 of the Limited Partnerships Act 2008):

overseas limited partnerships (within the meaning of section 4 of the Limited Partnerships Act 2008):

operators (within the meaning of section 5 of the Retirement Villages Act 2003):

contributory mortgage brokers (within the meaning of section 2(1) of the Securities Act 1978 (as preserved in part for certain purposes)).

2Persons registering documents who may be subject to levy

The following classes of persons may be subject to a levy:

issuers (within the meaning of section 11 of the Financial Markets Conduct Act 2013):

managers (within the meaning of section 6(1) of the Financial Markets Conduct Act 2013):

supervisors (within the meaning of section 6(1) of the Financial Markets Conduct Act 2013):

persons who register a financing statement or a financing change statement under section 141 of the Personal Property Securities Act 1999 or renew the registration of that statement under section 154 of that Act.