Consultations listing

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.

The Ministry for Primary Industries (MPI) seeks your feedback on the following proposals: Return the circuit verification fee to approximately 2023/24 levels following a return of the surplus. Decrease to the unit charge for cat and dog (including semen) exports. Four relatively small design changes to ensure appropriate charging for the services provided.

This interpretation statement considers whether amounts paid by employers on the death of an employee are taxable to the recipients, which could include executors and family members. The statement also considers the deductibility of payments made by employers, whether employers have PAYE obligations in respect of payments, and the duties of executors to file tax returns for the deceased employee and any estate that may arise.

The PCO, and the Department of Internal Affairs in relation to local Acts, welcome feedback from the public on whether 50 New Zealand Acts are suitable for repeal. The Acts have been reviewed as part of the PCO’s Legislation Repeals Project and assessed as redundant, spent, or otherwise no longer required. Repealing "dead wood" helps keep New Zealand's laws up to date, making them easier to understand and apply. Legal professionals and other users including local government frequently need to grapple with whether legislation still has effect or not. Finding this out can cause unnecessary costs and confusion—and sometimes court proceedings—which can often be repeated. The PCO has undertaken a careful and informed assessment of these 50 Acts, and has engaged with individuals, organisations, government agencies, and local authorities that administer or have a significant interest in the Acts where they were readily identifiable. We now ask the public to share their thoughts on these Acts. The closing date for submissions is Tuesday 10 February 2026.

This draft interpretation statement updates IS 20/04 Goods and Services Tax: GST treatment of short-stay accommodation and QB 19/09 “Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home? This draft interpretation statement discusses the GST treatment of short-stay accommodation provided by hosts either through an electronic marketplace (such as Airbnb or Bookabach) or directly to guests. The statement approaches GST from the perspective of someone considering providing short-stay accommodation for the first time, and follows the lifecycle of a taxable activity of providing short-stay accommodation from initial registration through to de-registration. The statement covers situations where a host offers accommodation to the guest in the host’s home (and they might list a room, a sleepout or the entire property), holiday home or a property exclusively used for that purpose.

This interpretation statement considers the GST treatment of services that the manager of a retirement scheme supplies to the scheme and that third-party outsourced providers supply to the manager of a retirement scheme. In both cases the key issue is whether the supplies are exempt supplies of financial services.