Consultations listing

This interpretation statement considers the GST treatment of services that the manager of a retirement scheme supplies to the scheme and that third-party outsourced providers supply to the manager of a retirement scheme. In both cases the key issue is whether the supplies are exempt supplies of financial services.

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 27 February 2026.

The Whāngai Mokopuna Rohe Moana Tangata Kaitiaki (Ngāti Takapari, Te Waiariki, Ngāti Korora) have requested a 2-year fisheries closure and net prohibition, under section 186A of the Fisheries Act 1996.

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 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.

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

This draft interpretation statement updates IS 20/04 Goods and Services Tax: GST treatment of short-stay accommodation and QB 19/09 “Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home? This draft interpretation statement discusses the GST treatment of short-stay accommodation provided by hosts either through an electronic marketplace (such as Airbnb or Bookabach) or directly to guests. The statement approaches GST from the perspective of someone considering providing short-stay accommodation for the first time, and follows the lifecycle of a taxable activity of providing short-stay accommodation from initial registration through to de-registration. The statement covers situations where a host offers accommodation to the guest in the host’s home (and they might list a room, a sleepout or the entire property), holiday home or a property exclusively used for that purpose.

This draft interpretation statement considers whether court-awarded costs and disbursements and out-of-court settlement payments for costs and disbursements are subject to GST. This statement does not consider the GST treatment of court awards and out-of-court settlement payments more generally (eg, payments of damages).

The Minister of Housing and the Minister of Local Government have announced reforms aimed at improving how infrastructure is funded and financed to support housing and growth. Consultation on replacing development contributions with a development levies system is now open. DIA is seeking feedback on a partial exposure draft of the Local Government (Infrastructure Funding) Amendment Bill to implement the development levies system and on proposed regulations which will underpin implementation.