Consultations listing

Fisheries New Zealand is seeking your views on management measures for the Northland spiny rock lobster fishery (CRA 1) to better manage the impact of fishing on urchin barren formation.

This Question We’ve Been Asked explains the income tax treatment of gift cards and products provided by trade suppliers to trade customers (business to business) as trade rebates, promotions, or rewards for trade customers buying goods or services from trade suppliers.

This proposal is to make Rukuwai the official name of a small mostly channelled stream that rises from springs west of Te Kauwhata and flows for approximately 2.4km into the southwest corner of Whangamarino Wetland.

The proposal is to alter Kaputone Creek to Kā Pūtahi and make it the official name of the stream that flows from near the intersection of Johns Road and State Highway 1 at Belfast into Styx River in Christchurch.

The proposals, which are connected, are for three peaks on the western edge of Ngāumu Forest, west of Riversdale Beach (locality) in the Wairarapa. They are to: Alter Pukekowhai to Pukekōwhai and correct its position to an unnamed peak at spot height 376m approximately 1km to the southwest. Alter Te Māipi to Ngā Māipi-e-Waru-a-Kupe and correct its position to the 501m peak currently named Pukekowhai. Make Puketihia the official name of the 511m peak currently named Te Māipi.

The Ministry for Regulation is consulting on the key components of a proposed Regulatory Standards Bill. The Bill aims to improve the quality of regulation in New Zealand so regulatory decisions are based on principles of good law-making and economic efficiency.

This proposal is to make Aratika Reef the official name of a fully submerged reef between Bird Island and Forsyth Island / Te Paruparu in the Marlborough Sounds.

The proposal is to alter Hesse Glacier to Hess Glacier and make it the official name of the glacier southeast of Marion Tower and south of Snowdrift Range, approximately 50km northwest of Wānaka.

The proposal is to alter Pench Glacier to Penck Glacier as the official name of the glacier south of Maiti-iti (peak) and Mount Maori in Snowdrift Range, approximately 50km northwest of Wānaka.

The proposal is to alter Bruckner Glacier to Brückner Glacier and make it the official name of a glacier south-southwest of Humboldt Tower and south of Snowdrift Range, approximately 50km northwest of Wānaka.

This question we’ve been asked considers whether s CB 3 of the Income Tax Act 2007 can apply to amounts derived from the disposal of land. Section CB 3 provides that an amount derived from an undertaking or scheme for the purpose of making a profit is income of a person.

This draft Operational Statement outlines a change of view by the Commissioner on whether cash collateral provided as part of security lending and derivative transactions is “money lent” and the resident and non-resident withholding tax obligations on interest payable on the cash collateral.

New Zealand Food Safety is proposing changes to the Animal Products Notice: Production, Supply and Processing. The Notice specifies requirements for animal product businesses and Recognised Agencies and Persons of these businesses under the Animal Products Act 1999.

This draft interpretation statements will update and replace IS 16/03: Tax residence. It has been just over 10 years since the tax residence interpretation statement had a full refresh. As there have been numerous legislative and other changes, it is timely to fully update the statement. Accompanying the draft statement are three draft fact sheets – one each in respect of tax residence and individuals, companies and trusts. There is also a reading guide to help readers understand, at a high level, the changes that have been made.

This draft interpretation statement concerns the government service tax residence rule. As part of updating IS 16/03: Tax residence, the discussion of the government service rule has been taken out of the residence statement and included in a separate draft statement. The discussion has also been expanded to touch on the articles of double tax agreements that may need to be considered if the government service rule applies.

From 9 October 2024 to 13 December 2024, the Ministry for Primary Industries (MPI) invites comment on proposed changes to the import health standards for fresh durian fruit from Thailand.

This interpretation statement considers situations where a person’s use of their residential property has changed so the property moves from being under one set of income tax deduction rules to another. It explains how a person determines which income tax deduction rules apply and the consequences of moving between the standard tax rules and the mixed-use asset rules. Accompanying the draft interpretation statement are two draft fact sheets. The first fact sheet covers situations where there is a change from the mixed-use asset rules to the standard tax rules. The second fact sheet considers when there is a change from the standard tax rules to the mixed-use asset rules.