Consultations listing

The Government will keep funding Total Mobility, but as demand grows, we need to make sure the scheme reaches those who need it most. The review will look at short-term improvements and possible longer-term changes, keeping in mind funding is limited. The Ministry are consulting on six proposals.

This operational statement provides guidance on the tax treatment of off-market share cancellations, focusing on the bright line tests and the Commissioner’s notice requirements under section CD 22 of the Income Tax Act 2007. It explains when payments made on share cancellations are not to be treated as dividends, the process for requesting a Commissioner’s notice, and the implications if a payment is later found to be a dividend.

This operational statement provides guidance on the tax treatment of off-market share cancellations, focusing on the bright line tests and the Commissioner’s notice requirements under section CD 22 of the Income Tax Act 2007. It explains when payments made on share cancellations are not to be treated as dividends, the process for requesting a Commissioner’s notice, and the implications if a payment is later found to be a dividend.

NZTA is consulting on 5 proposed changes to improve the safe and efficient use of lanes and better align the rules with how people already travel. They address issues raised by councils, road users, and enforcement agencies and reflect how current rules operate in practice. We’re seeking feedback on proposals to: - allow children aged 12 years and under to ride bikes on footpaths - set a minimum passing gap for when vehicles pass other road users - allow people to ride e-scooters in cycle lanes - require drivers to give way to buses leaving bus stops - clarify signage requirements for enforcing berm parking restrictions.

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.

Cryptoassets are increasingly being used in a variety of peer-to-peer transactions on the blockchain without the involvement of a central party. These transactions are known as decentralised finance (DeFi) transactions. This issues paper sets out the Commissioner’s initial views on the income tax consequences arising from common DeFi transactions such as wrapping, bridging, lending, borrowing and staking. The main issue that arises is whether these activities involve disposals of cryptoassets and acquisitions of different cryptoassets for tax purposes.

The Ministry for Primary Industries (MPI) is inviting feedback on proposed changes to New Zealand’s kava food standard. The proposed changes include: (1) clarifying the existing rule that processing aids and additives are not allowed in the preparation of kava, and (2) prohibiting the use of non-noble varieties of kava. This consultation runs until 11.59pm on 13 March 2026.