Broadcasting Levy Te Taake Pāpāho

Notification of levy return

Broadcasters receive an email from us each year with information about the upcoming levy return process. If you have not received this by 1 July, please contact us at levies@bsa.govt.nz or phone us on 0800 366 996.

Due dates

Completed levy returns are due by:

• 31 July - if the broadcaster’s financial year end is between 1 July and 31 March
• 31 October - if the broadcaster’s financial year end is between 1 April and 30 June

Extensions may be available if broadcasters are unable to meet the deadline. It’s important we hear from broadcasters before the due date so that we can support them to meet their obligations under the Act.

When is a levy payable?

If a broadcaster’s total revenue is less than $500,000, then no levy is payable. Even if a broadcaster has no revenue or expenses, a completed levy return and supporting financial statements must still be provided to comply with the Act.

If a broadcaster’s total revenue is more than $500,000, a levy is payable. If some of a broadcaster’s revenue comes from activities unrelated to broadcasting in New Zealand, the non-broadcasting revenue can be deducted, which will reduce the levy payable. Deductions require an independent auditor’s certification (section 5 on the return form).

Levy returns filed without deductions do not require an independent auditor’s certificate, but do require supporting financial statements confirming the total revenue.

Making deductions

To claim deductions, the levy return form must include a certification from an independent auditor confirming that the deductions and your levy return ‘represents a true and fair statement of total revenue derived from broadcasting in New Zealand’.

What can be deducted

If your business has revenue-generating activities other than broadcasting, such as an online streaming site or newspaper, the revenue from these can be deducted from your total. Non-broadcast activity may also include third-party investments, programme sales, facilities hire, archives, merchandising, rent, tax, subvention, and interest.

Deductions can also include funding from government agencies that has been provided for specific broadcast programme production or development. This does not include general operations costs. For example, NZ on Air and Te Māngai Pāho operational funding or grants are not deductible. But if you received a one-off grant to produce specific short-term content, this is deductible.

Funding for, or revenue from, offshore broadcasting which is solely transmitted and received outside New Zealand can also be deducted.

What cannot be deducted

Revenue that cannot be deducted includes:

• advertising revenue generated from broadcasting
• sponsorship and contra
• subscriber fees
• funding or grants from government agencies for broadcasting in New Zealand, including charter-type funding and funding which supports general operations and administration.

For additional guidance, please see Key Points to Note PDF below. The BSA can provide general advice only – if you need specific financial advice you should consult your accountant or auditor.

Calculating your levy

Step 1: Total Revenue – Total Deductions = Revenue subject to levy

• Total Revenue is the total income as stated in your relevant financial statements.
• Total Deductions are calculated in section 4 and only accepted with an independent auditor’s certification in section 5

If your ‘revenue subject to levy’ is less than $500,000, no levy is payable.

Step 2: Revenue subject to levy x 0.00051 = Levy payable

Step 3: Levy payable + GST at 15% = Total amount payable

Submitting your return

If your total revenue is less than $500,000 or total revenue is more than $500,000 but you are not making deductions, all you have to provide is:

1. Levy Return Form – Total revenue entered, dated and signed.
   (A downloadable copy of the return form is below)
2. Copy of the corresponding years’ financial statements confirming your total revenue.
   (Annual reports are commonly provided to satisfy this requirement)

If you’re making deductions, you will need to provide:

1. Levy Return Form – Total revenue entered, Deductions calculated in section 4, dated and signed.
   (A downloadable copy of the return form is below)
2. An Auditor’s signature, dated and signed in section 5.

Send your completed return and supporting information to levies@bsa.govt.nz or PO Box 9213, Wellington 6141.

If a levy is payable, an invoice will be issued by BSA.

Please contact us if you have any questions regarding levies by phoning us on 0800 366 996 or emailing levies@bsa.govt.nz.