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PUB00349: Income tax - natural love and affection exception to debt remission income for look-through company
This draft Question We’ve Been Asked considers whether a look-through company (LTC) derives debt remission income when a close friend or family member of the LTC’s shareholder forgives a loan made to the LTC.
PUB00334: Can owners of existing residential rental properties claim deductions for costs incurred to meet Healthy Homes standards?
Owners of existing residential rental properties may incur expenditure to meet Healthy Homes standards set by regulation under the Residential Tenancies Act 1986. This Question We’ve Been Asked discusses the tax treatment of such expenditure under the Income Tax Act 2007.
Establishing south-eastern South Island marine protected areas
Fisheries New Zealand and the Department of Conservation (DOC) are inviting public feedback on proposals to establish a network of marine reserves and protected areas along the south-east coast of the South Island. The proposed network aims to protect a range of unique coastal and estuarine habitats and feeding areas for marine mammals, birds, fish, and invertebrates, which are currently under pressure from the effects of human activities including climate change.
PUB00338: Investment in US limited liability companies
Dividends derived by New Zealand resident investor in a United States limited liability
company that is a foreign investment fund where the NZ investor
holds foreign investment fund interests of $50,000 or less.
Consultation on the draft pāua fisheries plan for PAU3
Fisheries New Zealand is seeking your input into the draft pāua fisheries plan for PAU3 which has been developed by PAU3 Industry Association Incorporated (PauaMAC3) on behalf of all PAU3 quota owners and harvesters, and with the involvement and support of Ngāi Tahu, Te Korowai, and Fisheries New Zealand.
Proposed further temporary fishing closure at Mair Bank and Marsden Bank, Marsden Point, Whangarei
The Patuharakeke Te Iwi Trust Board has requested a further temporary closure to the take of all shellfish, over Mair Bank and Marsden Bank, Marsden Point, Whangarei. Fisheries New Zealand invites submissions in response to the request from persons who have an interest in the effects of fishing in the area concerned.
Accessible Street Regulatory Package 2020
The Ministry of Transport and Waka Kotahi NZ Transport Agency are proposing a collection of rule changes known as the Accessible Streets Regulatory Package. These rules are designed to improve safety for footpath users, encourage active modes of transport, and support the creation of more liveable and vibrant towns and cities.
Reserve Bank Act Review Phase 2 - 3rd Consultation
The third round of consultation for Phase 2 of the review of the Reserve Bank Act deals with the regulation of deposit takers and the introduction of a deposit insurance scheme. Everyone benefits from a stable financial system. This stage of the review will ensure that the framework within which the banking sector is regulated and supervised enables the Reserve Bank to perform its role effectively.
GST policy issues
Inland Revenue officials are seeking feedback on a wide range of GST-related policy issues, to ensure the GST rules remain current for modern business practices and technology, while remaining fair. Proposals set out in an officials' issues paper, GST policy issues, include: - improving and simplifying tax invoice requirements; - excluding cryptocurrency from certain GST and financial arrangement rules (while remaining taxable under existing income tax rules); - changes to the GST apportionment and adjustment rules; and - simplifying how GST can apply to certain financial services in the managed funds industry. Submissions close on 9 April 2020.
Draft IHS for importing seeds for sowing and nursery stock
We are seeking feedback on proposed phytosanitary measures for the management of pospiviroids on the importation of seeds for sowing and plants for planting.