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Are liabilities or contingent liabilities arising under section 185 of the Resource Management Act 1991 disclosed in the Financial Statements of the Government of New Zealand; if so, in which note and at what value; if not, why not?

Answered Question 35745 (2026)
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Asked by

Tangi Utikere

Member for Palmerston North · Labour Party

Question

  • Are liabilities or contingent liabilities arising under section 185 of the Resource Management Act 1991 disclosed in the Financial Statements of the Government of New Zealand; if so, in which note and at what value; if not, why not?

Answered by

Hon Chris Bishop

Member for Hutt South · National Party · Minister of Transport

Answer

I am advised that all approved advance property purchases, including those related to s185 RMA applications, are included in NZTA’s financial system and reported monthly to Treasury for consolidation into the Crown Financials. While it is expected that this is disclosed within the payables/provisions or contingent liabilities note, these would not separately identifiable as s185 transactions.