Consultations listing

You can give local and central government feedback on their plans before they make decisions. 

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9 results

Tax treatment of expenditure on distribution networks

Tax | Inland Revenue Department | 12 Apr to 25 May 2022 | Closing soon

In this consultation document, officials intend to recommend legislative amendments to confirm the component items approach to distribution networks that has applied in practice since 1 April 1993. The legislative amendments, which are intended to apply retrospectively from 1 April 1993, will: • define a “distribution network”, and • provide that for a distribution network: – the items of depreciable property are its component items and not the network itself, and – component items are the relevant items of property for determining whether repairs and maintenance expenditure is deductible.

Draft Long-term Insights Briefing for Te Tari Taiwhenua

Action Plan, Community | Department of Internal Affairs | 12 May to 1 Jun 2022 | Open

The draft Long-term Insights Briefing for Te Tari Taiwhenua considers: How can community participation and decision-making be better enabled by technology? The briefing looks forward at least a decade. It is our chance to examine key issues, trends and different scenarios, and investigate options for navigating the years ahead.

Adapt and thrive: Building a climate-resilient Aotearoa New Zealand

Environment | Ministry for the Environment | 27 Apr to 3 Jun 2022 | Open

The Ministry for the Environment is consulting on a draft national plan to help Aotearoa New Zealand adapt to and minimise the harmful impacts of climate change.

ED0242: Tax Depreciation Rates for hydrofraise rigs

Finance, Tax | Inland Revenue Department | 9 May to 17 Jun 2022 | Open

This draft determination sets depreciation rates for hydrofraise rigs used in the ordinary course of business.

Proposal to alter the place name Skerrets Creek to Skerretts Creek

Environment | New Zealand Geographic Board | 16 May to 23 Jun 2022 | Open

The New Zealand Geographic Board Ngā Pou Taunaha o Aotearoa invites submissions on a proposal to alter the official place name Skerrets Creek to Skerretts Creek for a small stream that flows from the northern slopes of McKerrow to its confluence with Wainuiomata River in Wainuiomata, east of Wellington.

ED0240: Dispute process

Tax | Inland Revenue Department | 6 May to 24 Jun 2022 | Open

This draft standard practice statement sets out the rights and responsibilities of both a taxpayer and the Commissioner when either party commences a dispute of an assessment, adjustment to an assessment or other disputable decision.

OECD Pillar II: GloBE rules for New Zealand

Tax | Inland Revenue Department | 5 May to 1 Jul 2022 | Open

An officials' issues paper seeking feedback about whether and how New Zealand should participate in an OECD/G20 tax measure aimed at base erosion and profit shifting by large multinational enterprises. Also known as the GloBE (Global Anti-Base Erosion) rules, the measure would impose a minimum 15% tax on the excess income of multinational enterprises in every country in which they operate. Excess income is income in excess of a routine return on tangible investment and employee costs. The proposal is the main part of the OECD’s Pillar Two stream of work.

OECD Pillar Two: GloBE rules for New Zealand

Tax | Inland Revenue Department | 5 May to 1 Jul 2022 | Open

An officials' issues paper seeking feedback about whether and how New Zealand should participate in an OECD/G20 tax measure aimed at base erosion and profit shifting by large multinational enterprises. Also known as the GloBE (Global Anti-Base Erosion) rules, the measure would impose a minimum 15% tax on the excess income of multinational enterprises in every country in which they operate. Excess income is income in excess of a routine return on tangible investment and employee costs. The proposal is the main part of the OECD’s Pillar Two stream of work.

People and place: ensuring the wellbeing of every generation

Health, Environment, Other | Ministry for the Environment | 5 to 20 May 2022 | Closed

The Ministry for the Environment would love to hear your aspirations for the future of the whenua (land) as a source of wellbeing for every generation. The information you provide will contribute to public debate on long-term issues and future decision-making.