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Proposed changes to electronic reporting for commercial fishing
Fisheries New Zealand is seeking feedback on proposed changes to electronic reporting. Most of the proposed changes relate to seabirds and implementation of the National plan of action – seabirds 2020.
ED0228: Tax Depreciation Rates for e-scooters and e-bicycles
This determination sets depreciation rates for e-scooters and e-bicycles used in the ordinary course of business and for short-term hire and pedal bicycles used for short-term hire.
ED0227: Income tax treatment of accommodation provided to employees
This draft operational statement is intended to clarify and simplify the tax rules around employer-provided accommodation.
PUB00359a: Charities business exemption – when it must be used
This Question We’ve Been Asked considers the situations in which a charitable entity needs to use the business income exemption in s CW 42 (which contains additional territorial and control restrictions) rather than in s CW 41.
PUB00359b: Charities business exemption – business carried on in partnership
This Question We’ve Been Asked considers whether income derived by a charitable entity from a business will be exempt under s CW 42 if the business is carried on by a charitable entity in partnership with a non-charitable entity.
IRRUIP14: Income tax – tax treatment of cryptoassets received from blockchain forks and airdrops
This issues paper concerns whether the receipt and subsequent disposal of cryptoassets received from a blockchain hard fork or an airdrop would be taxable. In particular, it discusses some issues that arise when applying s CB 4 to disposals.
Review of sustainability measures – 2021 April round
We review catch limits for selected stocks twice a year. This is consistent with the requirement that Fisheries New Zealand ensures the sustainable use of fisheries resources.
ED0224: Deduction notices
This standard practice statement sets out Inland Revenue’s power to issue a deduction notice to recover outstanding amounts of tax from a third party and provides guidance on how the Commissioner will use such notices.
Court-appointed Communication Assistance Quality Framework
Communication assistance is one of the tools used to support vulnerable defendants and witnesses to participate in court proceedings. Vulnerable participants include children, people with disabilities, neurodiversity, mental health conditions and experience of trauma. Using communication assistance can improve a participant’s understanding and help them give better quality evidence.
Proposed changes to the Animal Products Notice: Regulated Control Scheme – Bivalve Molluscan Shellfish for Human Consumption
New Zealand Food Safety is proposing changes to Animal Products Notice: Regulated Control Scheme – Bivalve Molluscan Shellfish for Human Consumption.
PUB00305: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007
The draft interpretation statement explains the Commissioner’s view of the law on tax avoidance in New Zealand. Section BG 1 is the general anti-avoidance provision in the Income Tax Act 2007. Section GA 1 enables the Commissioner to make adjustments as a result of the application of section BG 1. The draft statement is also relevant to the general anti-avoidance provision in the Goods and Services Tax Act 1985 (section 76).
PUB00305 QB 2: Income tax: scenarios on tax avoidance – reissue of QB 15/11 – scenarios 1 and 3
This Question we’ve been asked (QWBA) updates and reissues tax avoidance scenarios from earlier QWBA that have become outdated.
PUB00305 QB 1: Income tax: scenarios on tax avoidance – reissue of QB 14/11 scenario 1 and QB 15/11 scenario 2
The draft interpretation statement explains the Commissioner’s view of the law on tax avoidance in New Zealand. Section BG 1 is the general anti-avoidance provision in the Income Tax Act 2007. Section GA 1 enables the Commissioner to make adjustments as a result of the application of section BG 1.
Changes to the import requirements for aircraft
From 11 December 2020 to 26 February 2021, the Ministry for Primary Industries (MPI) invites comment on proposed changes to the import requirements for aircraft from all countries.
IRRUIP15: Income tax – trusts and the Australian–New Zealand Double Tax Agreement
The focus of this issues paper is the access to the Aus/NZ Double Tax Agreement for trusts. It examines if a trust can access the benefits under the DTA and how residency is determined for a trust. It then explores the DTA’s accommodation of trusts as fiscally transparent entities to understand exactly what that means in the Trans-Tasman context for both trustees and beneficiaries. Finally there is an analysis of the credit allowance provisions that provide relief for tax paid in the other jurisdiction.