The law says there was a rule called Comprehensive audit of asset values of large electricity line owners. You can find this rule in the Commerce Act 1986. This rule was repealed, which means it is no longer in use, and this happened on 18 October 2004 because of a change made by the Commerce Amendment Act (No 2) 2004, which you can read more about by following the link to section 11(1).
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88798.
57Z: Large electricity line owners must supply valuation to Commerce Commission, or
"Big electricity line owners must tell the Commerce Commission how much their lines are worth"
57ZB: Procedure after audit of asset values carried out, or
"What happens after checking the value of big electricity companies' assets"
