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Broadcasters are required by the Broadcasting Act 1989 (s30A) to send an annual return to the BSA certifying their total revenue – this is the broadcasting levy.

The return must:

  • be on the BSA’s official Levy Return form (see below), which is sent out to all broadcasters and can also be downloaded below
  • be provided to the BSA by 31 July each year  
  • cover the immediately preceding financial year.

If the 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 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 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.  The process is set out in the form.  

Revenue that does attract a levy includes:

  • advertising
  • sponsorship and contra
  • subscriber fees
  • funding 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.

  Please use the BSA’s official Levy Return form below:

       Levy Return Form PDF (240.13KB)

       Levy Return Form Word