Consultations listing

The Ministry for Primary Industries (MPI) is seeking feedback on options to improve the traceability of pigs and sheep in New Zealand.

This question we’ve been asked considers whether income derived from developing land, dividing it into lots and/or erecting buildings on the land for the purpose of sale is eligible income for a portfolio investment entity under s HM 12 of the Income Tax Act 2007. It concludes that this income is eligible income under s HM 12.

The Government will keep funding Total Mobility, but as demand grows, we need to make sure the scheme reaches those who need it most. The review will look at short-term improvements and possible longer-term changes, keeping in mind funding is limited. The Ministry are consulting on six proposals.

This operational statement provides guidance on the tax treatment of off-market share cancellations, focusing on the bright line tests and the Commissioner’s notice requirements under section CD 22 of the Income Tax Act 2007. It explains when payments made on share cancellations are not to be treated as dividends, the process for requesting a Commissioner’s notice, and the implications if a payment is later found to be a dividend.

This operational statement provides guidance on the tax treatment of off-market share cancellations, focusing on the bright line tests and the Commissioner’s notice requirements under section CD 22 of the Income Tax Act 2007. It explains when payments made on share cancellations are not to be treated as dividends, the process for requesting a Commissioner’s notice, and the implications if a payment is later found to be a dividend.

NZTA is consulting on 5 proposed changes to improve the safe and efficient use of lanes and better align the rules with how people already travel. They address issues raised by councils, road users, and enforcement agencies and reflect how current rules operate in practice. We’re seeking feedback on proposals to: - allow children aged 12 years and under to ride bikes on footpaths - set a minimum passing gap for when vehicles pass other road users - allow people to ride e-scooters in cycle lanes - require drivers to give way to buses leaving bus stops - clarify signage requirements for enforcing berm parking restrictions.