Airport information disclosure template update 2026

We are making non-material changes to the information disclosure (ID) requirements for airports as required under Part 4 of the Commerce Act.

Draft schedule layout changes and error correction – for feedback

As part of modernising how we collect information disclosure data, we are making changes to the Airport Information Disclosure (ID) schedules and the determination.

We are proposing non-material changes to the layout of the Airport ID schedules. We consider that our proposed new layout is more data centric and would improve both ease of filling in the schedules and processing of the data. As part of this process, we are also proposing to correct errors in the ID templates and to amend a drafting error identified in the existing ID requirements . The proposed changes are explained below.

Proposed layout-related changes

The proposed changes to the schedule templates include:

  • Layout changes to make the templates clearer and consistent  
  • Updates to formatting, style, and labelling
  • Adding missing units to headers
  • Splitting tables where this improves clarity and usability
  • Adding new headings or categories for clarity
  • Removing minor data validation settings (such as text pop-ups).

Proposed correction to existing ID requirements and templates

In addition to the layout changes, we have corrected identified errors or ambiguities in previous versions of the schedule templates where the errors did not accurately reflect existing requirements.
We have also identified a drafting error in the existing ID determination and the corresponding template.  The error we have identified relates to the treatment of Unlevered tax in Schedule 3. At present, the ID determination defines Unlevered tax as follows:

  • unlevered tax means the regulatory tax allowance less the notional interest tax shield.

We are proposing to amend this definition by replacing “less” with “plus”, so the definition will read as follows:

  • unlevered tax means the regulatory tax allowance plus the notional interest tax shield.

This change will also be reflected in the corresponding formula in the Schedule 3 template. 

Draft schedules

The draft proposed information disclosure schedules for airport service providers are:

Discussions with providers have informed the proposed layout changes. We welcome feedback from all interested parties.

Next Steps

We intend to make a final decision on these changes in May 2026.

Please provide your feedback on the proposed changes to infrastructure.regulation@comcom.govt.nz by 5pm, Tuesday 5 May 2026.