Consultations listing

The Ministry for Primary Industries (MPI) is developing a system to manage inputs under the Organic Products and Production Act 2023 that aims for consistency, fairness, and transparency in the assessment process.

This interpretation statement considers the income tax implications for a business that provides sponsorship to an organisation, event, person or cause, where the taxpayer (the sponsor) intends that the sponsorship will promote or advertise their business. The sponsorship may be provided in the form of money or by providing products or services.

The Ministry for Primary Industries (MPI) is consulting on proposed changes to an existing plant export requirement, the MPI Technical Standard: Phytosanitary Certificates.

This interpretation statement considers the general principles governing the income tax treatment of expenditure taxpayers incur in carrying out work on tangible property they use in a business or income-earning activity. It updates the Commissioner’s guidance from 2012 guidance with the same name (IS 12/03). IS 12/03 is widely used and often referenced in other guidance. Since depreciation is no longer allowed for buildings, it is now more important to correctly characterise repairs and maintenance expenditure. Although the Commissioner’s interpretation has not changed, the 2012 statement has been revised to reflect recent legal developments, improve clarity and reflect a more modern format. The structure, diagrams, and wording have been updated to improve readability. The examples have been updated and four new examples added.

Ngāti Manuhiri has requested 2-year temporary fisheries closure from the Rodney, Hibiscus Coast, and East Coast Bays coastline and some Hauraki Gulf islands.

This question we’ve been asked explains what deductions a taxpayer can claim for the costs of removing asbestos from buildings, land or other assets that they own.

The Ministry for Primary Industries (MPI) wants your feedback about proposed changes to the Import Health Standard: Plants for Planting (155.02.06).

The Ministry for Primary Industries (MPI) is consulting on how we recover costs for the new integrated Trade Certification system. This platform will conduct electronic certification for over $33 billion in certified exports each year.

The Ministry for Primary Industries (MPI) has begun work on developing a standards notice to supplement both the Organic Products and Production Regulations and the Organic Standards Regulations.

This interpretation statement applies to entities that provide payment processing or facilitation services, including payment technology, to merchants. These entities include payment service providers (PSPs), buy now, pay later (BNPL) providers and other suppliers of payment technology or infrastructure. The statement provides a framework to determine whether services provided to merchants are financial services. When the supply to merchants includes settlement services, there will be a supply of financial services, and these supplies will be GST exempt (or zero-rated if applicable). The statement also explains whether there is a single supply or multiple supplies of services that may have different GST treatments.

This interpretation statement gives an overview of eligibility for Working for Families tax credits and discusses the adjustments required to a person’s net income to determine family scheme income.  Key adjustments that may be relevant are income from associated trusts and companies, passive income over $500 of dependent children, payments from trusts other than beneficiary income and other payments supporting the family if they total more than $5,000.

NZTA is consulting to find out if additional safety features should be mandatory for vehicles imported into New Zealand and we would like to know your views. If these safety features become mandatory, more vehicles in New Zealand will have them sooner. This could help lower the number and the seriousness of crashes causing most deaths and serious injuries on our roads. We’re seeking feedback on introducing any or all the following safety features for imported vehicles. For new and used, light and heavy vehicles: Automatic Emergency Braking. Lane Keep Support systems. Acoustic Vehicle Alerting Systems (for ‘quiet’ - electric and hybrid – vehicles). For new and used heavy vehicles: Electronic Stability Control. Anti-lock Braking Systems.

The New Zealand Transport Agency Waka Kotahi is consulting on amendments to the Land Transport Rule: Vehicle Dimensions and Mass 2016 (VDAM) and Land Transport Rule: Heavy Vehicles 2004 (HV Rule). Proposed Rule changes aim to reduce administrative requirements for heavy vehicles and use regulatory and enforcement resources more efficiently.

NZTA is consulting on making changes to light vehicle inspections - warrants of fitness (WoFs) and certificates of fitness (CoF A). Light vehicles include cars, motorcycles, mopeds, vans, people-movers, trailers, taxis and rideshares.

From 23 October 2025 to 19 January 2026, the Ministry for Primary Industries (MPI) invites comment on proposed changes to the import requirements for fresh table grapes (Vitis spp.) for human consumption.

Fisheries New Zealand is seeking feedback on a package of 19 proposed changes, mostly to commercial fishing regulations. Most changes have been proposed by representatives of the commercial fishing industry as a means to remove redundant regulations and regulations that are overly complex, duplicative, or impose unnecessary compliance costs. Fisheries New Zealand has assessed these proposals and is now consulting on those outlined in the consultation document.

The Commissioner is seeking public feedback on the update and replacement of the existing interpretation statements on the shortfall penalties for not taking reasonable case, taking an unacceptable tax position and gross carelessness. The existing items are still technically correct but are being updated for a number of legislative changes and new case law. Examples have also been updated and additional examples provided. Guidance on the “tax position” and “tax shortfall” requirements relevant to all shortfall penalties has been included in a new separate interpretation statement, as has the guidance on reductions and other matters common to all shortfall penalties. These matters were previously discussed (in varying detail) in each of the existing interpretation statements. Main changes to the current items include: the circumstances in which a taxpayer who uses a tax agent will be treated as having taken reasonable care have been prescribed in the legislation. the removal of GST and withholding-type taxes from the scope of the unacceptable tax position shortfall penalty. A reading guide with more details on the main changes is provided.

Fisheries New Zealand is seeking feedback on proposals to recover some of the costs associated with on-board cameras used on commercial fishing vessels.