Lodging notice of an exemption

Lodge notice of your climate statement exemption within 4 months of your balance date

If you are a climate reporting entity (CRE) and have been granted an exemption by the Financial Markets Authority (FMA), you must lodge a notice of that exemption on the Climate-related Disclosures (CRD) Register.

  • Include a statement that you are relying on the exemption and briefly explain its effect.
  • Upload any supporting documents required by the exemption, such as a copy of a climate statement, as part of the same filing.
  • Comply with any other conditions that apply to the exemption.

In this guide

What you need to provide

To lodge notice of an exemption, you need to:

  1. Provide the name of the Financial Markets Authority (FMA) exemption.
  2. Upload the document that notifies us you are relying on an FMA exemption, along with any other information required by the FMA. The document must:
    • state that the entity is relying on the exemption
    • identify the exemption being relied on
    • briefly explain the effect of the exemption.

 Notes about documents for uploading

  • You can upload one or more documents.
  • Documents must be PDF files and be less than 20MB.
  • The file names you choose will be displayed on the public register so they should accurately describe the document you upload.

There is no FMA levy to pay

FMA levies do not apply when you are lodging a notice of an exemption, but you must pay the Companies Office filing fee of $340 (plus GST). We will send you an invoice once after you submit the exemption-related notice.

If the CRE is a manager of several schemes

  • You must upload a notice of exemption for each scheme.
  • Your CRE will only pay one Companies Office filing fee ($340).

Who can lodge a notice of exemption

  1. A CRE can authorise at least 2 people within their own organisation to lodge its climate statements (including any exemption-related notices), or
  2. A CRE can authorise a third-party organisation to act on its behalf. That third-party will in turn authorise at least 2 people within their organisation to lodge climate statements or exemption-related notices on behalf of the CRE.

No matter which option you choose we will need to set up an online account for your organisation. We will also need to set up logins for each person authorised to lodge climate statements or notices of exemption.

Your online account and logins

We will send you reminders

After your balance date has passed, we will email you reminders to lodge climate statements. You can lodge your notice of exemption at this time. Contact us and let us know if the CRE’s email address for communications has changed.

Contact us

How to lodge a notice of exemption

  1. Log in (using your RealMe login details)
  2. From your dashboard find and select the climate reporting entity (CRE).
    • You can search for them using their name or New Zealand Business Number (NZBN).
  3. For the relevant reporting period select the ‘Lodge’ button.
  4. Choose the option to ‘Lodge an exemption notice’.
  5. Provide the name of the FMA exemption.
  6. Upload the document notifying the entity's reliance on the exemption.
    You should also upload any additional documents required by the exemption in this section, such as an exemption statement or a copy of the climate statement.
  7. Acknowledge you have read the declaration.
  8. Select ‘Submit’.

What happens next

We will send an invoice to the email address provided by the CRE. You must pay the amount due by the 20th of the month following the date of the invoice. Check your invoice for the bank account and reference details to use when paying.

We will review the notice of exemption you have lodged. We aim to complete our review within 5 working days, and we will email you to confirm whether we have accepted the notice. If we have any questions, we will contact the person who submitted the notice and let you know what we need.

Once we have accepted the notice of exemption for registration:

  • we publish it on the register, and
  • we advise the Financial Markets Authority (FMA) that a notice has been lodged.
Lodge an exemption notice

Resubmitting a notice of exemption

If we cannot accept the notice of exemption for registration we will email you and outline the reasons why.

Once you are ready to resubmit the notice of exemption, log back into the register and follow these steps.

  1. Go to the ‘Items in progress’ section of your dashboard.
  2. Find and select the climate reporting entity (CRE).
  3. Check the name of the FMA exemption (the 'exemption description') and update if applicable.
  4. Upload the document notifying the entity’s reliance on the FMA exemption.
    • To replace a document, select the down arrow next to the document you are replacing. Choose ‘Delete’ then upload the replacement document.
    • To add additional documents, upload each one.
  5. Read the declaration as it also applies to any amended or additional documents you have uploaded.
  6. Select ‘Submit’.

What happens next

We will review the resubmitted notice of exemption you have lodged. We aim to complete our review within 5 working days, and we will email you to confirm whether we have accepted the notice. If we have any more questions, we will contact the person who submitted the notice and let you know what we need.

Once we have accepted the notice of exemption for registration:

  • we publish it on the register, and
  • we advise the Financial Markets Authority (FMA) that a notice has been lodged.
Resubmit an exemption notice