Commerce (Levy on Suppliers of Regulated Goods and Services) Regulations 2009
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Version as at 1 January 2026
Commerce (Levy on Suppliers of Regulated Goods and Services) Regulations 2009
(SR 2009/141)
Anand Satyanand, Governor-General
Order in Council
At Wellington this 18th day of May 2009
Present:
His Excellency the Governor-General in Council
Note
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
These regulations are administered by the Ministry of Business, Innovation, and Employment.
Pursuant to section 53ZE of the Commerce Act 1986, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister of Commerce made after consultation in accordance with section 53ZE(4) of that Act, makes the following regulations.
Contents
Regulations
1 Title
These regulations are the Commerce (Levy on Suppliers of Regulated Goods and Services) Regulations 2009.
2 Commencement
These regulations come into force on the 28th day after the date of their notification in the Gazette.
3 Application
(1)
These regulations apply to the financial year ending with 30 June 2009 and subsequent financial years.
(2)
[Revoked]Regulation 3(2): revoked, on 13 January 2011, by regulation 4 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
4 Interpretation
In these regulations, unless the context otherwise requires,—
Act means the Commerce Act 1986
actual Commission costs, for a financial year, means the amount—
(a)
(b)
that does not exceed,—
(i)
(ii)
in the case of a multi-year appropriation within Vote Commerce for a non-departmental output expense that relates to the Part 4 or 4A functions applying to that year, the total amount appropriated for the period to which the multi-year appropriation relates that, at the start of the financial year, remains authorised to be incurred (or the sum of those amounts, if there is more than 1 multi-year appropriation); or
(iii)
in the case of both annual and multi-year appropriations, the sum of the amounts referred to in subparagraphs (i) and (ii)
census information means information produced in the census of population and dwellings carried out by Statistics New Zealand under the Data and Statistics Act 2022
costs of regulation, for a sub-levy for an activity, means the amount of the estimated Commission costs allocated to that activity in the calculation (or recalculation) of that sub-levy under regulation 7(a)
district has the meaning set out in section 5(1) of the Local Government Act 2002
estimated annual amount means, in relation to a financial year, the total amount included or proposed to be included in the Estimates relating to a multi-year appropriation as estimated to be incurred for the financial year
estimated Commission costs, for a financial year, means,—
(a)
in the case of an annual appropriation, the total amount appropriated, or proposed to be appropriated in the Estimates, at the time of the calculation (or recalculation) under regulation 7, for the financial year within Vote Commerce for a non-departmental output expense that relates to the Part 4 or 4A functions (or the sum of those amounts, if there is more than 1 annual appropriation); or
(b)
in the case of a multi-year appropriation, the estimated annual amount, at the time of the calculation (or recalculation) under regulation 7, for the financial year within Vote Commerce for a non-departmental output expense that relates to the Part 4 or 4A functions (or the sum of those amounts, if there is more than 1 multi-year appropriation); or
(c)
in the case of both annual and multi-year appropriations, the sum of the amounts referred to in paragraphs (a) and (b)
Estimates has the meaning set out in section 2(1) of the Public Finance Act 1989; and includes the Supplementary Estimates (within the meaning of that section)
financial year means a year ending with 30 June
first financial year means the year ending with 30 June 2009
multi-year appropriation means an appropriation authorised to apply for more than 1 financial year (see section 10 of the Public Finance Act 1989)
quarter means a period of 3 consecutive months that ends with the last day of September, December, March, or June
regulatory asset base value means, for a supplier of regulated goods or services (see also regulation 5),—
(a)
the value disclosed, in connection with those goods or services, as the total value of its regulated fixed assets under the information disclosure requirements; or
(b)
until there is a section 52P determination that sets out information disclosure requirements for the supplier,—
(i)
(for electricity lines services) the value disclosed, in connection with those services, as its total regulatory value of the system fixed assets under the information disclosure requirements published by the Commission under subpart 3 of Part 4A of the Act before 1 April 2009:
(ii)
(for gas pipeline services or specified airport services) the value disclosed, in connection with those services, as the total value of its fixed assets or its non-current assets “property, plant, and equipment” in the balance sheet of the financial statements disclosed under the Gas (Information Disclosure) Regulations 1997 or Airport Authorities (Airport Companies Information Disclosure) Regulations 1999:
(iii)
if no value of fixed assets must be disclosed under any of the requirements referred to in subparagraphs (i) and (ii), the value of its fixed assets used to calculate the financial performance measures that have been disclosed, in connection with those goods or services, under any of those requirements
remaining days, in respect of a change during a financial year in the persons liable to pay a sub-levy for water service regulation, means the day on which the change occurs and all remaining days of that financial year
remaining quarters,—
(a)
in respect of a change during a financial year in the suppliers of electricity line services who are liable to pay a sub-levy, means the quarter or quarters of that financial year after the quarter in which the change occurs:
(b)
in respect of a change during a financial year in the persons liable to pay a sub-levy for water service regulation, means the quarter in which the change occurs and all subsequent quarters in that financial year
stormwater service has the meaning set out in section 57A(1) of the Act
wastewater service has the meaning set out in section 57A(1) of the Act
water service regulation means an activity listed in regulation 6(2) that regulates water services
water supply service has the meaning set out in section 57A(1) of the Act.
Regulation 4 actual Commission costs: replaced, on 1 July 2014, by regulation 4(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Regulation 4 actual Commission costs paragraph (b)(i): amended, on 1 January 2026, by regulation 4(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 actual Commission costs paragraph (b)(ii): amended, on 1 January 2026, by regulation 4(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 actual Commission costs paragraph (a): amended, on 1 January 2026, by regulation 4(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 census information: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 costs of regulation: amended, on 1 January 2026, by regulation 4(2) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 district: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 estimated annual amount: inserted, on 1 July 2014, by regulation 4(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Regulation 4 estimated Commission costs: replaced, on 1 July 2014, by regulation 4(2) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Regulation 4 estimated Commission costs paragraph (a): amended, on 1 January 2026, by regulation 4(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 estimated Commission costs paragraph (b): amended, on 1 January 2026, by regulation 4(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 multi-year appropriation: inserted, on 1 July 2014, by regulation 4(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Regulation 4 Part 4 functions: revoked, on 1 January 2026, by regulation 4(4)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 Part 4 or 4A functions: inserted, on 1 January 2026, by regulation 4(4)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 Part 4 or 4A functions: amended, on 1 January 2026, by regulation 4(4)(b) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 regulatory asset base value: amended, on 1 January 2026, by regulation 4(5) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 remaining days: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 remaining quarters: replaced, on 1 January 2026, by regulation 4(6) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 stormwater service: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 wastewater service: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 water service regulation: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 4 water supply service: inserted, on 1 January 2026, by regulation 4(7) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Transitional, savings, and related provisions
Heading: inserted, on 1 July 2014, by regulation 5 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Heading: amended, on 1 January 2026, by regulation 5 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
4A Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in the Schedule have effect according to their terms.
Regulation 4A: inserted, on 1 July 2014, by regulation 5 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Additional provisions relating to regulatory asset base value
Heading: inserted, on 1 January 2026, by regulation 6 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
5 Additional provisions on regulatory asset base value
(1)
The Minister may, if he or she thinks fit, include in the regulatory asset base value of a supplier, the regulatory asset base value of a subsidiary of the supplier if those assets are used to supply the regulated goods or services and the subsidiary is not liable to pay a levy in respect of those assets under these regulations.
(2)
In a calculation, recalculation, or reconciliation of a levy, the Minister must use the regulatory asset base value of the supplier that has been most recently disclosed or made available to the Minister.
(3)
However, if a supplier (supplier A) has disposed of assets to another person (person B) during a financial year and supplier A’s regulatory asset base value has consequently changed, but person B is not liable to pay a levy for that financial year, the Minister may use the regulatory asset base value of supplier A before the disposal (rather than the most recent regulatory asset base value) in a recalculation or reconciliation of the levy for supplier A for that financial year.
General levy provisions
Heading: amended, on 1 January 2026, by regulation 7 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
6 Levy on suppliers of regulated goods or services
(1)
Every person that is a supplier of regulated goods or services on the first day of a financial year must pay a levy (made up of the sub-levies determined by subclause (2)) for the financial year to the Minister.
(2)
The sub-levies for the activities set out in the first column of the following table must be paid by the persons who, on the first day of a financial year, are suppliers of the goods or services set out opposite in the second column:
| Activities for which sub-levy paid | Suppliers who must pay sub-levy | |
|---|---|---|
| Price-quality regulation of electricity lines services | Suppliers of electricity lines services (other than those that are consumer-owned) | |
| Other regulation of electricity lines services | Suppliers of electricity lines services | |
| Regulation of gas pipeline services | Suppliers of gas pipeline services | |
| Regulation of specified airport services | Suppliers of specified airport services | |
| Quality regulation of water supply services and wastewater services | Regulated suppliers of a water supply service, or wastewater service, that are subject to quality regulation | |
| Performance requirement regulation of water supply services and wastewater services | Regulated suppliers of a water supply service, or wastewater service, that are subject to performance requirement regulation | |
| Price-quality regulation of water supply services and wastewater services | Regulated suppliers of a water supply service, or wastewater service, that are subject to price-quality regulation | |
| Consumer protection under Part 4A of the Act in relation to water supply services and wastewater services | Regulated suppliers of a water supply service, or wastewater service, that are subject to consumer protection under Part 4A of the Act | |
| Other regulation of water supply services and wastewater services | All regulated suppliers of water supply services or wastewater services | |
| Regulation of stormwater services | All regulated suppliers of stormwater services | |
| Functions relating to approval of Transpower’s grid upgrade plans under section 54R of the Act | All to Transpower | |
| Functions relating to preparation of input methodology for Transpower’s capital expenditure proposals under section 54S of the Act | All to Transpower | |
| Other functions relating to input methodologies, except in relation to water services | All suppliers of regulated goods or services except water services |
(3)
However,—
(a)
in respect of the sub-levy for price-quality regulation of electricity lines services,—
(i)
a supplier must pay that sub-levy, despite being consumer-owned, if there is an Order in Council in force under section 54H of the Act in respect of the supplier:
(ii)
a supplier may become liable to pay, or exempt from paying, that sub-levy part-way through a financial year under regulation 11; and
(b)
in respect of a sub-levy for water service regulation, a regulated supplier may become liable to pay, or exempt from paying, that sub-levy part-way through a financial year under regulation 12B.
Regulation 6(2) table: amended, on 1 January 2026, by regulation 8(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 6(2) table: amended, on 1 January 2026, by regulation 8(2)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 6(2) table: amended, on 1 January 2026, by regulation 8(2)(b) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 6(2) table: amended, on 13 January 2011, by regulation 5 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
Regulation 6(3): replaced, on 1 January 2026, by regulation 8(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Calculation of levy and sub-levies
Heading: inserted, on 1 January 2026, by regulation 9 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
7 Calculation of levy
The Minister must calculate the sub-levies and levies payable for a financial year as follows:
(a)
step 1: determine the costs of regulation for each sub-levy by allocating the estimated Commission costs for that financial year (including indirect costs) between some or all of the activities listed in regulation 6(2) (see regulation 7A):
(b)
step 2: determine,—
(i)
in respect of each sub-levy for water service regulation, the total population of persons usually residing in all districts in which regulated suppliers provide the service to which the sub-levy relates, as set out in the most recent census information:
(ii)
in respect of each other sub-levy, the total of the regulatory asset base values of the suppliers who must pay the sub-levy for that financial year under regulation 6:
(c)
step 3: calculate the sub-levies for each supplier by,—
(i)
in respect of each sub-levy for water service regulation, using the formula set out in regulation 7B:
(ii)
in respect of any other sub-levy, using the formula set out in regulation 7C:
(d)
step 4: obtain the total levy amount for each supplier by adding together the sub-levies calculated under regulations 7B and 7C that the supplier must pay under regulation 6.
Regulation 7: replaced, on 1 January 2026, by regulation 9 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
7A Calculating costs of regulation for activity subject to separate appropriation
When determining the costs of regulation under regulation 7(a),—
(a)
if a separate appropriation is made or proposed in the Estimates for an activity, the costs of regulation for that activity’s sub-levy must not exceed the separate appropriation or proposed appropriation for that activity (or the sum of the appropriations if there is more than 1); and
(b)
if a separate appropriation is made or proposed in the Estimates for 2 or more activities, the sum of the costs of regulation for those activities’ sub-levies must not exceed the separate appropriation or proposed appropriation (or the sum of the appropriations if there is more than 1).
Regulation 7A: inserted, on 1 January 2026, by regulation 9 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
7B Calculation of sub-levies for water service regulation
(1)
For the purposes of regulation 7(c)(i), a sub-levy for a regulated supplier of water services must be calculated in accordance with subclauses (2) and (3).
(2)
For each district in which the regulated supplier provides the service to which the sub-levy relates (the relevant district), calculate the proportion of the sub-levy for the district using the following formula:
m = [n × (o ÷ p)] ÷ q
where—
- m
is the proportion of the sub-levy for the activity for the relevant district
- n
is the costs of regulation for the sub-levy (see regulation 7(a))
- o
is the population of persons usually residing in the relevant district, as set out in the most recent census information
- p
is the total population of persons usually residing in all districts in which regulated suppliers provide the service to which the sub-levy relates, as set out in the most recent census information (see regulation 7(b)(i))
- q
is the number of regulated suppliers of water services providing the service to which the sub-levy relates in the relevant district.
(3)
Calculate the total sub-levy for the regulated supplier by adding together the sub-levy proportions calculated under subclause (2).
Regulation 7B: inserted, on 1 January 2026, by regulation 9 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
7C Calculation of sub-levies for regulation of other services
For the purposes of regulation 7(c)(ii), a sub-levy for a supplier of regulated goods or services other than water services must be calculated using the following formula:
r = s × (t ÷ u)
where—
- r
is the sub-levy for the activity
- s
is the costs of regulation for the sub-levy (see regulation 7(a))
- t
is the supplier’s regulatory asset base value
- u
is the total of regulatory asset base values for the sub-levy (see regulation 7(b)(ii)).
Regulation 7C: inserted, on 1 January 2026, by regulation 9 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Payment and invoicing of levy
Heading: inserted, on 1 January 2026, by regulation 10 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
8 How and when levy must be paid
(1)
Each supplier of regulated goods or services is liable, as at the commencement of the financial year, to pay in advance the full annual amount of its levy for that year.
(2)
However, the Minister must collect the levy in quarterly instalments.
(3)
The due date for payment of each instalment is—
(a)
the 15th day after the supplier receives an invoice for that quarterly instalment; or
(b)
if the supplier receives that invoice more than 15 days before the commencement of a quarter, the first day of the quarter.
(4)
In addition, any shortfall included in the levy under regulation 13 may be collected by a further invoice; the due date for payment of that amount is the 15th day after the supplier receives that invoice.
9 Minister must notify levy amount and other key amounts each quarter
The Minister must notify each supplier of regulated goods or services, on or before invoicing that supplier for each quarterly instalment, of the amounts of—
(a)
the supplier’s sub-levies and levy for that financial year; and
(b)
the costs of regulation used in the calculation of each of those sub-levies; and
(c)
the regulatory asset base values and census information, as applicable, used in the calculation of each of those sub-levies.
Regulation 9(c): amended, on 1 January 2026, by regulation 11 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Recalculation of levy and sub-levies
Heading: inserted, on 1 January 2026, by regulation 12 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
10 Levy or sub-levy may be recalculated based on more recent information related to calculation inputs
(1)
The Minister may recalculate the levy or 1 or more sub-levies under regulation 7 for a financial year if—
(a)
more recent census information is made available to the Minister; or
(b)
a more recent regulatory asset base value is made available to the Minister for 1 or more suppliers.
(2)
The Minister must adjust the next quarterly instalment and the notifications under regulation 9 to provide for—
(a)
the recalculated amount; and
(b)
any over-recovery or shortfall in previous quarterly instalments.
Regulation 10: replaced, on 1 January 2026, by regulation 12 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
11 Sub-levy for price-quality regulation of electricity lines services must be recalculated following certain changes
(1)
[Revoked](2)
If, during a financial year, a supplier of electricity lines services ceases to be exempt for the purpose of section 54G of the Act,—
(a)
on the commencement of the next quarter of the financial year, that supplier becomes liable to pay a sub-levy for price-quality regulation of electricity lines services for that quarter and any other remaining quarters of the financial year; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those quarters (and regulation 12 applies).
(3)
If, during a financial year, the Minister considers that a supplier of electricity lines services has become consumer-owned,—
(a)
on the commencement of the next quarter of the financial year, that supplier becomes exempt from paying the sub-levy for price-quality regulation of electricity lines services for that quarter and any other remaining quarters of the financial year; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those quarters (and regulation 12 applies).
Regulation 11 heading: amended, on 1 January 2026, by regulation 13(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 11(1): revoked, on 1 January 2026, by regulation 13(2) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 11(2): amended, on 1 January 2026, by regulation 13(3) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 11(2): amended, on 13 January 2011, by regulation 6 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
Regulation 11(2)(b): amended, on 1 January 2026, by regulation 13(4) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 11(3): amended, on 1 January 2026, by regulation 13(5) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 11(3)(b): amended, on 1 January 2026, by regulation 13(6) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
12 Provisions applying to recalculation of sub-levy for price-quality regulation of electricity lines services
(1)
A recalculation of the sub-levy for price-quality regulation of electricity lines services part-way through a financial year must be done so that suppliers are levied for only those quarters of the year for which they are liable to pay the sub-levy under regulation 6 as affected by regulation 11, and accordingly—
(a)
the costs of regulation for the sub-levy must be allocated equally between the quarters and the recalculation for the remaining quarters then done under regulation 7 using the proportion of the costs of regulation allocated to those quarters; and
(b)
the relevant supplier’s regulatory asset base value must be included or excluded (as appropriate under regulation 11) from the total of regulatory asset base values for the sub-levy in that recalculation.
(2)
A recalculation of the sub-levy for the remaining quarters does not affect suppliers’ liability for the sub-levy for previous quarters of that year.
(3)
The Minister must adjust the quarterly instalments for the remaining quarters, and the notifications under regulation 9, to provide for the recalculated amount.
(4)
If a supplier becomes liable part-way through a year to pay a sub-levy under regulation 11(2)(a) for the remaining quarters, the Minister must collect that sub-levy in the same number of instalments as the remaining quarters of that year (and regulation 8(3) and (4) applies accordingly).
Regulation 12 heading: amended, on 1 January 2026, by regulation 14(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 12(1): amended, on 1 January 2026, by regulation 14(2) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 12(4): amended, on 1 January 2026, by regulation 14(3)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 12(4): amended, on 1 January 2026, by regulation 14(3)(b) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
12A Minister may waive or exempt sub-levies for water service regulation
(1)
The Minister may grant a waiver of, or an exemption from, a sub-levy for water service regulation, in whole or in part, in any particular case or class of cases.
(2)
However, before granting a waiver or an exemption under subclause (1), the Minister must be satisfied that—
(a)
the amount of the sub-levy is less than the reasonable cost of recovering the sub-levy; or
(b)
it would be unreasonable or unfair to require payment of the sub-levy.
(3)
An instrument granting a waiver or an exemption under this regulation is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements), unless it applies only in a particular case.
| Legislation Act 2019 requirements for secondary legislation made under this regulation | ||||
| Publication | The maker must publish it in accordance with the Legislation (Publication) Regulations 2021 | LA19 s 74(1)(aa) | ||
| Presentation | The Minister must present it to the House of Representatives | LA19 s 114 | ||
| Disallowance | It may be disallowed by the House of Representatives | LA19 ss 115, 116 | ||
| This note is not part of the regulations. | ||||
Regulation 12A: inserted, on 1 January 2026, by regulation 15 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
12B Sub-levies for regulation of water services must be recalculated following certain changes
(1)
If, during a financial year, a person becomes a water service supplier of a kind listed in the second column of the table in regulation 6(2),—
(a)
the person becomes liable to pay the corresponding sub-levy set out in the first column of the table for the remaining days; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those days (and regulation 12C applies).
(2)
If, during a financial year, a person ceases to be a water service supplier of a kind listed in the second column of the table in regulation 6(2),—
(a)
the person becomes exempt from paying the corresponding sub-levy set out in the first column of the table for the remaining days; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those days (and regulation 12C applies).
(3)
If, during a financial year, a person becomes subject to a waiver of, or an exemption from, all or part of a sub-levy for water service regulation,—
(a)
the person becomes exempt from paying the sub-levy or part for the remaining days; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those days (and regulation 12C applies).
(4)
If, during a financial year, a person ceases to be subject to a waiver of, or an exemption from, all or part of a sub-levy for water service regulation,—
(a)
the person becomes liable to pay the sub-levy or part for the remaining days; and
(b)
the Minister must recalculate the sub-levy for all regulated suppliers liable to pay it in respect of those days (and regulation 12C applies).
Regulation 12B: inserted, on 1 January 2026, by regulation 15 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
12C Provisions applying to recalculation of sub-levies for water service regulation
(1)
A recalculation of a sub-levy for water service regulation part-way through a financial year must be done so that regulated suppliers are levied for only those days of the year for which they are liable to pay the sub-levy under regulation 6 as affected by regulation 12B and, accordingly, for the purposes of that recalculation,—
(a)
the population of persons usually residing in the district in which the person referred to in regulation 12B(1), (2), (3), or (4) (the relevant supplier) provides the service to which the sub-levy relates, as set out in the most recent census information, must (as, and to the extent, appropriate) be included in, or excluded from, the total population of persons usually residing in all districts in which regulated suppliers provide the service to which the sub-levy relates; and
(b)
the relevant supplier must (as, and to the extent, appropriate) be included in, or excluded from, the number of regulated water service suppliers providing the service to which the sub-levy relates in the district in which the relevant supplier provides that service.
(2)
A recalculation of the sub-levy for the remaining days of a year does not affect regulated suppliers’ liability for the sub-levy for previous days of the year.
(3)
The Minister must adjust the quarterly instalments for the remaining quarters under regulation 8, and the notifications under regulation 9, to provide for—
(a)
the recalculated sub-levy; and
(b)
any over-recovery or shortfall in previous quarterly instalments.
(4)
If the relevant supplier becomes liable part-way through a year to pay a sub-levy under regulation 12B(1) or (4) for the remaining quarters, the Minister must collect that sub-levy in the same number of instalments as the remaining quarters (and regulation 8(3) and (4) applies accordingly).
Regulation 12C: inserted, on 1 January 2026, by regulation 15 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Reconciliation of levy
Heading: inserted, on 1 January 2026, by regulation 16 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
13 Levy must be reconciled after end of financial year
(1)
The Minister must, as soon as practicable after the Commission’s audited financial statements for a financial year are presented to the House of Representatives,—
(a)
reconcile the levy for the financial year against the levy that would have been payable if the calculation (or recalculation) had used—
(i)
the actual Commission costs rather than the estimated Commission costs; and
(ii)
the allocations of those costs to the activities for the sub-levies as set out in the Commission’s audited financial statements for the year as the costs of regulation for each sub-levy; and
(b)
notify each supplier of regulated goods or services of the final amounts of—
(i)
the supplier’s sub-levies and total levy on that basis; and
(ii)
the costs of regulation for the sub-levy used in the reconciliation for each of those sub-levies; and
(iii)
the regulatory asset base values and census information used in the reconciliation, as applicable; and
(c)
if there has been an over-recovery of those actual Commission costs from the supplier, refund to the supplier the amount over-recovered from it; and
(d)
if there has been a shortfall in recovering those actual Commission costs from the supplier, invoice the supplier for the amount under-recovered from it, as part of the levy for that year.
(2)
If there has been a recalculation of a sub-levy for part of a financial year under regulation 11 or 12B, the reconciliation of the sub-levy must be done for each part of the year for which different suppliers were liable for the sub-levy (applying the principles set out in regulation 12(1) or 12C(1) to each part with any necessary modifications).
(3)
Subclause (4) applies if, at the time of the reconciliation under this regulation,—
(a)
there has been a change in the suppliers liable to pay a sub-levy for price-quality regulation of electricity lines services, or for water service regulation, in respect of part of the financial year; but
(b)
the change has been made or disclosed to the Minister too late to be dealt with under regulations 11 and 12 or 12B and 12C before the end of the financial year.
(4)
The Minister must, as part of the reconciliation,—
(a)
reconcile the levy for the financial year against the levy that would have been payable if the calculation (or recalculation) had used the actual suppliers who were liable to pay the sub-levy; and
(b)
notify each supplier of regulated goods or services of the amount by which the reconciliation has been affected by this subclause.
Regulation 13 heading: amended, on 13 January 2011, by regulation 7(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
Regulation 13(1): amended, on 1 January 2026, by regulation 17(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 13(1)(b)(iii): amended, on 1 January 2026, by regulation 17(2) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 13(2): amended, on 1 January 2026, by regulation 17(3)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 13(2): amended, on 1 January 2026, by regulation 17(3)(b) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 13(3): replaced, on 1 January 2026, by regulation 17(4) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Regulation 13(4): inserted, on 1 January 2026, by regulation 17(4) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Transitional provisions for first financial year[Revoked]
Heading: revoked, on 13 January 2011, pursuant to regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
14 Levy on suppliers of gas pipeline services (other than Powerco Limited and Vector Limited) for first financial year
[Revoked]Regulation 14: revoked, on 13 January 2011, by regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
15 Levy on suppliers of specified airport services for first financial year
[Revoked]Regulation 15: revoked, on 13 January 2011, by regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
16 How and when levy must be paid and key amounts notified for first financial year
[Revoked]Regulation 16: revoked, on 13 January 2011, by regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
17 Reconciliation of levies payable for first financial year
[Revoked]Regulation 17: revoked, on 13 January 2011, by regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
18 Notification, collection, and refund of final reconciled amounts
[Revoked]Regulation 18: revoked, on 13 January 2011, by regulation 8 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458).
Schedule Transitional, savings, and related provisions
Schedule: inserted, on 1 July 2014, by regulation 6 of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172).
Part 1 Provisions relating to Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014
Schedule Part 1 heading: inserted, on 1 January 2026, by regulation 18(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Provisions relating to Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014[Revoked]
Heading: revoked, on 1 January 2026, by regulation 18(1) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
1 Interpretation
In clause 2, amendment regulations means the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014.
2 Transitional provisions
(1)
These regulations, as amended by regulation 4 of the amendment regulations, apply to the financial year beginning on 1 July 2014 and to subsequent financial years.
(2)
These regulations, as in force immediately before 1 July 2014, continue to apply in respect of the financial years ending on or before 30 June 2014 as if the amendment regulations had not been made.
Part 2 Provisions relating to Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025
Schedule Part 2: inserted, on 1 January 2026, by regulation 18(2)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
3 Sub-levies for water services payable for initial financial year
(1)
For the purposes of sub-levies for water service regulation, these regulations, as amended by the amendment regulations, apply to the initial financial year and to subsequent financial years.
(2)
The following persons are liable to pay the sub-levies in respect of water service regulation for the initial financial year in accordance with these regulations as amended by the amendment regulations:
(a)
a person that was a regulated supplier of a water service on the commencement of Schedule 7 of the Act:
(b)
a person that becomes a regulated supplier of a water service during the initial financial year.
(3)
In this clause,—
amendment regulations means the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025
initial financial year means the financial year beginning on 1 July 2025.
Schedule clause 3: inserted, on 1 January 2026, by regulation 18(2)(a) of the Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275).
Michael Webster,
for Clerk of the Executive Council.
Date of notification in Gazette: 21 May 2009.
Notes
1 General
This is a consolidation of the Commerce (Levy on Suppliers of Regulated Goods and Services) Regulations 2009 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.
2 Legal status
A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.
Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.
3 Editorial and format changes
The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.
4 Amendments incorporated in this consolidation
Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2025 (SL 2025/275)
Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2014 (LI 2014/172)
Commerce (Levy on Suppliers of Regulated Goods and Services) Amendment Regulations 2010 (SR 2010/458)
Versions
Commerce (Levy on Suppliers of Regulated Goods and Services) Regulations 2009
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