Consultations listing

Fisheries New Zealand is proposing an exception to allow commercial fishers to return Bluff oysters that are above the minimum legal size to the sea. Consultation is open from 15 January to 12 February 2025.

Fisheries New Zealand is assessing whether a commercial landing exception should be provided for hand-gathered pāua (blackfoot and yellowfoot) that are above the minimum legal size. This would allow commercial fishers to return legal-size pāua to the sea based on an acceptable likelihood of survival. Consultation is open from 15 January to 12 February 2025.

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.

The Ministry for Primary Industries (MPI) is seeking feedback on a proposed Animal Products Notice: Dairy Preparedness and Response: Foot and Mouth Disease Incursion (Regulated Control Scheme). The purpose of the Notice is to enable a regulated control scheme for dairy processors for export, so that processors can maintain business continuity with a high level of assurance in the event of an incursion of foot and mouth disease virus (FMDV).

This interpretation statement applies to industries registered in the Emissions Trading Scheme, other than forestry which is taxed differently. The statement sets out the conceptual framework for the income tax treatment of emission liabilities and emissions units (NZUs) in these sectors. It then explains how to calculate deductions for emission liabilities and it discusses the treatment of NZUs as income. Finally, there is a brief discussion of the GST treatment of NZUs. For a discussion on forestry activities registered in the ETS see PUB00452: Income Tax and GST – forestry activities registered in the Emissions Trading Scheme.

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.

From 13 January to 13 March 2025, the Ministry for Primary Industries invites comment on proposed changes to the Cat and Dog Import Health Standard (CATSDOGS.GEN).

From 15 January to 15 March 2025, the Ministry for Primary Industries (MPI) invites comment on proposed changes to the Bovine Germplasm Import Health Standard (IHS). The standard currently covers import conditions for bovine semen and bovine in vivo derived embryos. We are proposing an amendment to expand the scope to include bovine in vitro produced embryos in response to interest from importers and market trends. We are also proposing some minor updates to the existing import conditions for bovine semen and bovine in vivo derived embryos to align with WOAH (World Organisation for Animal Health) recommendations and provide more clarity.

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.