Consultations listing

Ngā tāngata kaitiaki ō Te Hikutū (Te Hikutū Hapū) has applied for a mātaitai reserve (“Te Mātaitai ō Te Hikutū”) in the southern part of the Hokianga Harbour, Northland.

This Interpretation Statement sets out the Commissioner’s view on his “care and management” duty in s 6A of the Tax Administration Act 1994. In doing so, it clarifies the relationship between s 6A and the other provisions of the Inland Revenue Acts, including s 6 of the Tax Administration Act 1994, which requires the Commissioner to use best endeavours to protect the integrity of the tax system.

This item is an update of GA 21/01 which was prepared specifically in relation to the fees paid to a member of a board, committee, panel, review group or task force under the Cabinet Fees Framework published by the Cabinet Office. How taxation applies to any fees paid to members depends on the personal circumstances of the individual member and the terms of their contract/appointment.

The Government is seeking feedback on proposed regulations to enable a national take-back and recycling scheme for agrichemicals, their containers, and farm plastics.

The Government is consulting on proposals to amend the Waste Minimisation Act 2008 (WMA) and the Litter Act 1979.

This interpretation statement considers the application of s CD 22(6) and (7) of the Income Tax Act 2007 in relation to the factors to be taken into account in determining whether an off-market cancellation of shares is made in lieu of the payment of a dividend.

The proposal is to make Te Puaitaha Canyon the official name of a fully submerged canyon feature immediately west of Te Puaitaha / Breaksea Sound.

This interpretation statement considers the income tax treatment of amounts of money or property that New Zealand tax residents receive from a person overseas, including through inheritance. It addresses how to determine whether the person who transfers the money or property is a trustee of a trust and when the resident taxpayer has derived beneficiary income or a taxable distribution from a foreign trust. It updates and replaces IS 19/04: Distributions from foreign trusts. A fact sheet has also been included.

This draft operational statement explains the income tax treatment of amounts societies, clubs and other associations receive from members, other than amounts subject to a specific tax exemption such as for charities or sports clubs. It explains that the mutual association provisions override the mutuality principle for trading stock and services supplied to members. It also explains that subscriptions and levies will not be covered by the mutuality principle if the association is not able to distribute to members. Such amounts may be business income or income under ordinary concepts, depending on the circumstances. The statement will be prospective in application when finalised.