Broadcasters are required by the Broadcasting Act 1989 (s30A) to send an annual return to the BSA certifying their total revenue and, if certain criteria apply, to pay a broadcasting levy to the BSA.
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Calculating your levy
If your total revenue does not exceed $500,000, then no levy is payable. In that case, all you have to do is to provide the BSA with a correctly completed levy return and a copy of your financial statements.
If your total revenue exceeds $500,000, the Act requires you to pay a levy to the BSA (calculated as total revenue x 0.00051). Revenue which is not from ‘broadcasting in New Zealand’ may be deducted before you calculate your levy, provided your independent auditor certifies the levy return.
Levy Return Forms
If you receive revenue which is not from ‘broadcasting in New Zealand’, you may make deductions from your total revenue prior to calculating the levy. If deductions are claimed then you must provide to the BSA certification from an independent auditor. The process is set out in the Levy Return form.
These deductions may include certain revenue streams, such as interest, revenue from off-shore broadcasting and revenue from non-broadcasting activities.
Revenue that does attract a levy (and cannot be deducted) includes:
- sponsorship and contra
- subscriber fees
- funding or grants from government or government agencies for broadcasting in New Zealand (national and regional), including charter-type funding and funding which supports general operations and administration. For example, NZ on Air and Te Māngai Pāho operational funding or grants are not fully deductible.
Funding or grants provided for a specific production or development of a programme may be deductible. For example, if you received a one-off $20,000 grant to produce a specific short-term feature segment, this may be deductible.