Consultations listing

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

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OECD Pillar II: GloBE rules for New Zealand

Tax | Inland Revenue Department | 5 May to 1 Jul 2022 | Closing soon

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 | Closing soon

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.

Draft ACVM Notice: Fertiliser, Plant Biostimulants and Soil Conditioners – requirements for compliance to conditions of exemption

Food safety and biosecurity | Ministry for Primary Industries | 31 May to 8 Jul 2022 | Open

Exposure draft of proposed changes to the NPS-FM and NES-F (including wetland regulations)

Environment | Ministry for the Environment | 31 May to 10 Jul 2022 | Open

The Ministry for the Environment has proposed drafting for these amendments, and we seek your feedback on whether the drafting is clear, and if there are any unintended consequences arising from the drafting.

Monetary Policy Remit Review

Finance | Reserve Bank of New Zealand | 1 Jun to 15 Jul 2022 | Open

PUB00396: Cash basis persons under the financial arrangements rules

Finance, Tax | Inland Revenue Department | 20 Jun to 15 Jul 2022 | Open

This statement explains when a person can account for income and expenditure from financial arrangements on a cash basis instead of an accrual basis. It also sets out the adjustment that must usually be made when a person ceases to be a cash basis person and must account for their financial arrangements using the accrual basis. It is a re-consultation.

ED0243: When employee allowances for additional transport costs are exempt from tax

Tax | Inland Revenue Department | 7 Jun to 22 Jul 2022 | Open

This statement clarifies the operation of s CW 18 of the Income Tax Act 2007, which provides for an income tax exemption for certain allowances for additional transport costs.

Reform of adoption laws in Aotearoa New Zealand

Other | Ministry of Justice | 20 Jun to 7 Aug 2022 | Open

The Government is reforming our adoption laws. The Ministry of Justice is holding a second round of engagement between June and August 2022 to seek people’s views on the options for reform. Your thoughts and ideas will play an important part in helping to get our adoption laws right – please share them with us.

ED0240: Dispute process

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

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.