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.
The return must:
If the broadcaster’s total revenue does not exceed $500,000, all the broadcaster has to do is to provide a correctly completed levy return and a copy of their financial statements.
If the broadcaster’s total revenue exceeds $500,000, the Act requires broadcasters to pay a levy to the BSA. The levy may be calculated in one of two ways, both of which are set out in the Levy Return form.
If a broadcaster receives revenue which is not from ‘broadcasting in New Zealand’, they may make deductions from their total revenue prior to calculating the levy. If deductions are claimed the broadcaster must also provide to the BSA certification from an independent auditor. The process is set out in the Levy Return form.
Revenue that does attract a levy includes:
Please use the BSA’s official Levy Return form below. This form was refreshed in May 2017: