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.
Submissions received
Submissions on the draft decision closed on 25 June 2026. The submissions we received have now been published and are available under the Documents tab below.
Next steps
We are considering the submissions received and will take stakeholders' views into account before making our final decision on the proposed amendments.