Financial Markets Conduct (Manawa Energy Limited) Exemption Notice 2025

The Financial Markets Conduct (Manawa Energy Limited) Exemption Notice 2025 (Notice) exempts Manawa Energy Limited (Manawa) from the requirements in sections 461, 461D and 461H(1) of the Financial Markets Conduct Act 2013 (Act), in respect of its accounting period ending 31 March 2026. These provisions would otherwise have required Manawa to prepare group financial statements in respect of its accounting period ending 31 March 2026, have those financial statements audited by a qualified auditor and ensure that those financial statements, together with the auditor’s report, are delivered to the Registrar for lodgement. 

The exemptions are subject to a number of conditions, including conditions that:

• Manawa remains a wholly owned subsidiary of Contact Energy Limited (Contact) for the period from 11 July 2025 to 30 June 2026, and
• Contact prepares its group financial statements in accordance with section 461 of Act, has those financial statements audited by a qualified auditor and lodges those statements, together with a copy of the auditor’s report on those statements, with the Registrar.

The reasons for granting the exemptions are set out in the Statement of Reasons in the Notice. 

Download Financial Markets Conduct (Manawa Energy Limited) Exemption Notice 2025 [PDF 322KB]