Consultations listing

From 13 January to 13 March 2025, the Ministry for Primary Industries invites comment on proposed changes to the Cat and Dog Import Health Standard (CATSDOGS.GEN).

From 15 January to 15 March 2025, the Ministry for Primary Industries (MPI) invites comment on proposed changes to the Bovine Germplasm Import Health Standard (IHS). The standard currently covers import conditions for bovine semen and bovine in vivo derived embryos. We are proposing an amendment to expand the scope to include bovine in vitro produced embryos in response to interest from importers and market trends. We are also proposing some minor updates to the existing import conditions for bovine semen and bovine in vivo derived embryos to align with WOAH (World Organisation for Animal Health) recommendations and provide more clarity.

This question we’ve been asked is about whether a taxpayer can deduct for income tax purposes the amount of expenditure they have incurred to repair a capital asset that they have recently acquired so they can use it in their business or income-earning activity.

The Government Chief Digital Office is reviewing the Application Programming Interface (API) guidelines to make sure that they’re fit for purpose and meet agencies’ needs.

The guidelines are open for feedback now until the 31st March 2025 and are available at: docref.digital.govt.nz.

Instructions on how to submit your annotations and comments are listed in the user guide.

Read more about why and how we’re reviewing the guidelines on digital.govt.nz.

This interpretation statement sets out the Commissioner’s view on the meaning of “taxable activity”. The Commissioner has discussed this concept in numerous public items, but generally in a specific context such as subdivisions of land, horse racing or horse breeding. This statement is of more general application.

This interpretation statement applies to industries registered in the Emissions Trading Scheme, other than forestry which is taxed differently. The statement sets out the conceptual framework for the income tax treatment of emission liabilities and emissions units (NZUs) in these sectors. It then explains how to calculate deductions for emission liabilities and it discusses the treatment of NZUs as income. Finally, there is a brief discussion of the GST treatment of NZUs. For a discussion on forestry activities registered in the ETS see PUB00452: Income Tax and GST – forestry activities registered in the Emissions Trading Scheme.

This draft Operational Statement outlines a change of view by the Commissioner on whether cash collateral provided as part of security lending and derivative transactions is “money lent” and the resident and non-resident withholding tax obligations on interest payable on the cash collateral.