Financial reporting and securities fees
Notes
- All fees shown are quoted in New Zealand dollars and include GST.
- The fees shown below include GST at the rate that applies from 1 October 2010 (when the GST rate increased from 12.5% to 15%).
| Manual | Online | |
| Register a prospectus | NZ$327.11 | NZ$327.11 |
| Register financial statements 1 | NZ$255.55 | NZ$255.55 |
1 Late fees may apply where a financial statement is filed after the time specified. GST is not applicable as these fees are a penalty.
Late fees
| Fee | |
| When submitted up to 25 working days after the time specified | NZ$25 |
| When submitted more than 25 working days after the time specified | NZ$100 |
Note | Late fees apply to filing of financial statements and annual returns. The term 'time specified' varies depending on the type of document being filed. GST is not applicable as these fees are a penalty.
