Cabinet papers showed Marlborough and Tasman could be split between two water entities to align with iwi boundaries. Like most of the South Island, Seddon and Murchison were part of Ngāi Tahu’s takiwā (territory), so had been added to Entity ‘D’ with other cities in the takiwā, such as Christchurch. The rest of Marlborough and Tasman had been included in Entity ‘C’, along with Nelson, Wellington, Havelock North, Hawke’s Bay and Gisborne.
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Maps show Tasman and Marlborough could have their water assets split between two super entities. Maps suggested Marlborough and Tasman were the only councils to have their waters assets divided between two entities. The Department of Internal Affairs, which was leading the Three Waters reform, could not confirm if there were more.