Consultations listing

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.

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.

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.

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

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.

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.

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.

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.

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.