Reporting and disclosures
Find out about the rules and regulations that determine what we report and disclose and key public information
Public disclosure information
As part of regulatory oversight for regulated suppliers of water supply services and wastewater services, the Commerce Commission requires specific disclosures are reported and are publicly available.
The Water Services Information Disclosure Determination 2026 is made under section 52P of the Commerce Act 1986 and came into force in February 2026.
Commerce Commission: Information Disclosure for Water Services - Regulatory Framework Paper - 24 February 2026 (PDF, 1.1MB)
Commerce Commission Water Services Information Disclosure Determination 2026
Dividend Policy
IAWAI, in its constitution, is not permitted to pay dividends. Section 15 of the Constitution specifically states the Board may not authorise dividend payments.
Constitution of IAWAI - Flowing Waters Limited (PDF, 197KB)
"Without limiting the ability of the Company to purchase or otherwise acquire its own Shares in accordance with clause 12, the Board may not authorise the payment of any dividends by the Company."
— Constitution of IAWAI – Flowing Waters Limited
Policy for funding growth
IAWAI’s policies for funding growth are detailed here:
Information about charges
Each year, IAWAI produces a list of all fees and charges.
Fees and Charges 2026-27 (PDF, 120KB)
Information about infrastructure funding and financing levies
IAWAI does not collect any levies on behalf of a responsible Special Purpose Vehicle (SPV) under the Infrastructure Funding and Financing Act 2020 (IFF).
Key reports
Annual reports
IAWAI Annual Report 2026
We are proud to share our first annual report. Highlights include:
- Adoption of IAWAI’s first Water Services Strategy
- Approval of $3b capital programme over 10 years, making inroads into the historic infrastructure deficit
- Approval to roll out universal water meters across Hamilton to tackle water savings
- Approval of the master plan key principles and concepts for the Pukete Wastewater Treatment Plant, and implementation of Tranche 1 macroscope
- Approval of the preferred location, consenting approach and treatment standards for a new wastewater treatment plant south of Hamilton.
Read the full IAWAI 2026 Annual Report here (PDF, 658KB)
Annual report 2026 Audit Report (PDF, 264KB)
Six-monthly reports
1 July 2025 to 31 December 2025 IAWAI six-monthly report (PDF, 4.6MB)