Shareholders can view and print dividend payment information at the Link Investor Centre.

New Zealand registered holders can access the Link Investor Centre by visiting https://investorcentre.linkmarketservices.co.nz. Shareholders will require their CSN/Holder Number and FIN to complete the investor validation process.

Australian registered holders can access the Link Investor Centre by visiting https://investorcentre.linkmarketservices.com.au. Shareholders will require their Holder Number (SRN or HIN) and postcode to complete the investor validation process.

Shareholders can also contact Spark New Zealand's share registry.

New Zealand registered holders please contact:

Link Market Services Limited
PO Box 91976, Victoria Street West, Auckland 1142
Phone: 09 375 5998
NZ Toll Free: 0800 737 100
Fax: 09 375 5990
Email: sparknz@linkmarketservices.com

Australian registered holders please contact:

Link Market Services Limited
Locked Bag A14, South Sydney
Phone: 02 8280 7111
AU Toll Free: 1300 554 474
Fax: 02 9287 0303
Email: registrars@linkmarketservices.com.au

United States Shareholders please contact the United States registry:

The Bank of New York
US Toll Free: 1-888-BNY-ADRS (+1 888 269 2377) or +1 201 680 6825 (from outside the United States)
Email: shrrelations@cpushareownerservices.com

New Zealand and Australian Shareholders can update their details online by visiting the Link Investor Centre.

New Zealand registered holders, please click here:
New Zealand registered holders

If you are an Australian CHESS shareholder, please contact your broker.

Other Australian registered holders, please click here:
Other Australian registered holders

Joint and corporate shareholders will need to register a portfolio prior to updating their details.

ADR holders, please contact:

The Bank of New York
US Toll Free: 1-888-BNY-ADRS (+1 888 269 2377) or +1 201 680 6825 (from outside the United States)
Website: www.bnymellon.com/shareowner

New Zealand and Australian Shareholders can update their details online by visiting the Link Investor Centre.

New Zealand registered holders, please click here:
New Zealand registered holders

If you are an Australian CHESS shareholder, please contact your broker.

Other Australian registered holders, please click here:
Other Australian registered holders

Joint and Corporate holders will need to register a portfolio prior to update their details.

ADR holders, please contact:

The Bank of New York
US Toll Free: 1-888-BNY-ADRS (+1 888 269 2377) or +1 201 680 6825 (from outside the United States)
Website: www.bnymellon.com/shareowner

Non-resident withholding tax is deducted from New Zealand income received by non-residents. It is charged at different rates; for example, dividends paid to Australian residents are taxed at 15%.

Dependent on the level of imputation credits attached to dividends, Spark New Zealand will pay supplementary dividends to non-resident shareholders. Supplementary dividends offset the effect of non-resident withholding tax. Spark New Zealand receives from the Inland Revenue Department a tax credit equivalent to supplementary dividends and there is, accordingly, no disadvantage to New Zealand resident shareholders. Some non-resident shareholders whose dividend income is taxable can claim a tax credit for the non-resident withholding tax which has been deducted.

Please see the New Zealand Inland Revenue Department website for more information about non-residents withholding tax www.ird.govt.nz.

For ADR holders, please request for your broker to contact the Bank of New York Mellon tax reclamation service.

Dividends are now paid semi-annually in accordance with Spark New Zealand's dividend policy. This change occurred from the FY12 financial year.

Yes. In addition to receiving dividend by direct credit Shareholders can also elect to receive payment advices by supplying an email address.

New Zealand and Australian Shareholders can update their details online by visiting the Link Investor Centre.

New Zealand registered holders, please click here:
New Zealand registered holders

Australian registered holders, please click here:
Australian registered holders

Joint and Corporate holders will need to register a portfolio prior to updating their details.

ADR holders, please contact:

The Bank of New York
US Toll Free: 1-888-BNY-ADRS (+1 888 269 2377) or +1 201 680 6825 (from outside the United States)
Website: www.bnymellon.com/shareowner

Please email us at investor-info@spark.co.nz.

An ADR is a stock that trades in the United States but represents a specified number of shares in a foreign company. Spark New Zealand's ADR's are issued by the Bank of New York Mellon and represent 5 ordinary shares of Spark New Zealand. The ADR can be traded in the US like a share, and trades in US dollars. An ADR is sometimes also referred to as an American Depositary Share (ADS).

ADR holders can trade their ADRs in the US through the Over-the-Counter (OTC) market. The Spark New Zealand ticker symbol for the OTC market is SPKKY.

Spark New Zealand Limited delisted its ADRs from the New York Stock Exchange (NYSE) in July 2012. The last day on which ADRs traded on the NYSE was 9 July 2014.

Spark New Zealand deregistered from the Securities Exchange Commission (SEC) on 2 September 2014.

Investors are able to buy and sell shares through the OTC market, the NZX and the ASX.

Please contact your stockbroker if you wish to sell your ADR's.

If you have any further questions, you should:

• Contact your stockbroker, appropriately authorised financial advisor, solicitor, accountant and/or other professional advisor; or
• Contact Violet Pagan at BNY Mellon on +1-21-2815-2276