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Revision programme 2021–2023
We are looking for public submissions on the draft revision programme on behalf of the Attorney-General. Your feedback will help us to set the final programme that will be presented to the House of Representatives. Revision is a process applied to New Zealand’s Acts to make them more accessible. This third programme aligns with the 2021–2023 parliamentary term. We welcome your views about the Acts we have chosen for this programme. We are also interested in whether you think there are any other Acts that should be on the programme. If so, tell us why.
GST – Registration of non-residents under section 54B
This draft interpretation statement provides guidance on whether a non-resident is eligible to register under s 54B Goods and Services Tax Act 1985.
Proposed temporary closure around Waiheke Island to the harvest of scallops, mussels, rock lobster, and pāua
Ngāti Pāoa have requested a temporary closure to the harvest of scallops, mussels, rock lobster, and pāua from Waiheke Island.
The use of irradiation to manage fruit flies on strawberry, scallopini, melon, and zucchini from Australia
The Ministry for Primary Industries (MPI) wants your feedback on the addition of irradiation as a phytosanitary treatment for the management of fruit flies on strawberry, scallopini, melon, and zucchini imported from Australia.
PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST liability to the purchaser of land?
There is a provision in the Goods and Services Tax Act 1985 (s 5(23)) that may apply to shift GST liability to the purchaser of land if the supply has been incorrectly zero-rated. This question we’ve been asked explains when s 5(23) will apply.