IM Amendments – Treatment of government grants related to income
We are amending the IMs for EDBs, GPBs and Transpower for the treatment of government grants related to income.
We have identified potential amendments to the Input Methodologies (IMs) in respect of the treatment of government grants related to income. These potential amendments apply to the following IMs:
- Electricity Distribution Services Input Methodologies Determination 2012 [2012] NZCC 26;
- Gas Transmission Services Input Methodologies Determination 2012 [2012] NZCC 28;
- Gas Distribution Services Input Methodologies Determination 2012 [2012] NZCC 27; and
- Transpower Input Methodologies Determination [2012] NZCC 17.
Draft decision for consultation
On 11 June we published our draft decision on the potential IM amendment for treatment of government grants related to income. These documents can be found under the 'Documents' tab, below.
We want to hear from you
We welcome views on our draft decision. Submissions are due by 5pm Thursday 25 June 2026.
Submissions can be emailed to infrastructure.regulation@comcom.govt.nz using the subject line ‘Submission on IMA – Treatment of government grants draft decision’. Please provide both a format suitable for word processing (such as a Microsoft Word document), as well as a ‘locked’ format (such as a PDF) for publication on our website.