Consultations listing

The Ministry for Primary Industries (MPI) is seeking feedback on options to improve the traceability of pigs and sheep in New Zealand.

This question we’ve been asked considers whether income derived from developing land, dividing it into lots and/or erecting buildings on the land for the purpose of sale is eligible income for a portfolio investment entity under s HM 12 of the Income Tax Act 2007. It concludes that this income is eligible income under s HM 12.

The standard practice statement sets out the Commissioner’s practice when considering the options of debt relief from the requirement to pay tax, interest and/or penalties under the TAA 1994. The options available to the Commissioner are to write-off amounts, enter into an instalment arrangement, remit amounts, or a combination of these options. There are a number of factors outlined in the SPS that the Commissioner will consider when granting relief from tax. The Commissioner also has discretion to not grant relief after considering the customer’s circumstances, and may take steps to recover the outstanding tax, including applying to have the customer made bankrupt or liquidated. This statement updates and replaces 18/04: Options for relief from tax debt.

Under s YB 21, if a person holds something or does something as a nominee (including as a bare trustee) for another person, the other person is treated as if they hold or do that thing, and the nominee is ignored for tax purposes. Where a bare trust exists, the trustee’s only duties are to transfer the trust property as the beneficiary directs and, in the meantime, to take reasonable care of the trust property. This question we’ve been asked (QWBA) considers whether a bare trust can exist where the property held has a mortgage over it.

From 31 March to 15 May 2026, the Ministry for Primary Industries (MPI) invites comment on proposed import requirements for fresh blueberries (Vaccinium spp.) for human consumption.

The PCO, and the Department of Internal Affairs in relation to local Acts, welcome feedback from the public on whether 51 New Zealand Acts are suitable for repeal. This is the second round of Acts we are consulting on as part of the Legislation Repeals Project, which involves the review of approximately 900 pieces of New Zealand’s oldest legislation to determine whether the legislation is still required. The Acts have been through a process of assessment and targeted consultation. We now welcome feedback from the public on their suitability for repeal.