New Zealand Legislation: Regulations

4 Application

• An exemption granted by this notice applies to the following accounting periods of an exempt issuer:

  • (a) an accounting period of the exempt issuer that commenced before the exemption is granted (including an accounting period that ended before the exemption is granted) if,—

    • (i) in the case of copies of financial statements or group financial statements for that period that are required to be delivered for registration under section 18 of the Act, the exemption is granted before those documents are required to be delivered for registration under that section; or

    • (ii) in any other case, the exemption is granted before the financial statements or group financial statements for that period are required to be completed; and

  • (b) subsequent accounting periods.