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  • GST - Court-awarded Costs and disbursements

    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). More
    Closed 20 February 2026

  • GST treatment of short-stay accommodation

    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... More
    Closed 16 February 2026

  • Consultation on taxation of company loans to shareholders

    Inland Revenue has launched public consultation on proposals to improve the way new loans by companies to shareholders are taxed. The main proposal is for a new time limit rule that would treat certain shareholder loans as dividends if not repaid within 12 months from the end of the income year they were made. This proposal would only apply to new loans, not existing ones, and only when a company’s total lending to shareholders is $50,000 or more. For more information see: ... More
    Closed 5 February 2026

  • Income tax treatment of software development expenditure and SaaS customisation and configuration costs

    Officials are seeking feedback to gain a better understanding of whether the current tax treatment of both software development expenditure and software as a service (SaaS) customisation and configuration costs leads to the correct outcomes. We understand that the application of certain provisions can result in high compliance costs, and we want to understand further where and how this burden can be reduced. In addition, we understand that there are several areas of uncertainty and need... More
    Closed 30 January 2026

  • Income tax – payments by employers on the death of an employee to executors and family

    This interpretation statement considers whether amounts paid by employers on the death of an employee are taxable to the recipients, which could include executors and family members. The statement also considers the deductibility of payments made by employers, whether employers have PAYE obligations in respect of payments, and the duties of executors to file tax returns for the deceased employee and any estate that may arise. More
    Closed 30 January 2026

  • Different geo examples

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. This example is here to demonstrate the different interactions that can be done with geospatial. Drop a pin: Draw a route: Draw an area: Geo select: More
    Closed 30 January 2026

  • Public Space Protection Order Consultation

    What is a Public Spaces Protection Order (PSPO)? A PSPO is an order that is enforceable under the Anti-social Behaviour, Crime and Policing Act 2014. They are used to protect the public from behaviour that is having, or is likely to have, a detrimental effect on the quality of life of those in the locality and is, or is likely to be, persistent and unreasonable. What is the Purpose of this Consultation? The purpose of the consultation is to seek any views regarding a... More
    Closed 29 January 2026

  • Tax Depreciation Rate for battery energy storage systems

    This draft determination proposes a provisional depreciation rate for a new asset class of modular battery energy storage systems used by the power generation industry and in national grid electricity distribution networks. More
    Closed 18 December 2025

  • Tax Administration – shortfall penalties

    During 2006 the Commissioner published two interpretation statements explaining the shortfall penalty for taking an abusive tax position (s141D) and for evasion or similar act (s 141E), IS0061 and IS0062 respectively. These items are still technically correct. However, since their publication there have been a number of legislative changes and new case law. Consequently, the Commissioner has decided to update these interpretation statements. The Commissioner has also decided to... More
    Closed 15 December 2025

  • When does the fringe benefit tax exclusion for benefits relating to health or safety apply?

    This question we’ve been asked (QWBA) explains how the FBT exclusion for benefits relating to health or safety applies. This QWBA is relevant to employers who provide their employees with benefits as part of their duty to manage risks to health or safety in the workplace. For the exclusion to apply, there must be a connection between the benefit and the employer’s duty to manage risks to health and safety under the Health and Safety at Work Act 2015. This QWBA complements the General... More
    Closed 12 December 2025

  • Working for Families tax credits and family scheme income

    This interpretation statement gives an overview of eligibility for Working for Families tax credits and discusses the adjustments required to a person’s net income to determine family scheme income. Key adjustments that may be relevant are income from associated trusts and companies, passive income over $500 of dependent children, payments from trusts other than beneficiary income and other payments supporting the family if they total more than $5,000. More
    Closed 9 December 2025

  • Rebuilding a greener Arlen Hill: Low traffic neighbourhoods (with Geo Select and Publishable Replies)

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Neighbourhood traffic is one of the largest contributors to air pollution; it is estimated that approximately 45% of traffic within neighbourhood areas passes without stopping. We want to transform Arlen Hill into a healthier and safer place to live by reducing the amount of through traffic passing through our neighbourhoods. Not only will this help... More
    Closed 24 October 2025

  • Draft of Inland Revenue's long-term insights briefing 2025

    Inland Revenue is seeking feedback on a draft of its next long-term insights briefing. Long-term insights briefings are future-focused think pieces that government departments produce every three years. They provide information on long-term trends, risks and opportunities as well as possible policy responses. The briefings are developed by departments independently of ministers and are not current government policy. Our draft long-term insights briefing explores the implications of... More
    Closed 1 September 2025

  • Report an Issue (with publishable replies)

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. We are always interested in hearing about ways we can improve the city and make it a more enjoyable and safe place for everyone to live in. It is vital we hear from you when you experience problems or something you don't like around the city - click on the link below to let us know of any issues you have encountered so we can make Arlen Hill a... More
    Closed 28 August 2025

  • Empowering families: Increasing certainty and preventing debt in the Working for Families scheme

    The Government wants to hear public views on a set of proposals for improving Working for Families. The intention is to make Working for Families more accurate which would help prevent families from going into debt. One of the main proposals is to make improvements to the way Working for Families entitlements are calculated. This would involve switching from asking people to estimate their income for the year ahead, to instead calculating entitlements by using actual income earned and... More
    Closed 3 July 2025

  • Thin capitalisation settings for infrastructure

    Officials are seeking feedback to gain a better understanding of how the current thin capitalisation settings might be discouraging foreign investors from investing in infrastructure projects in New Zealand, and whether changing those settings will lead to more infrastructure investment in New Zealand. Public views are also sought on the key components of two possible solutions to address the potential issue. More
    Closed 19 June 2025

  • Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust

    This draft interpretation statement updates and will replace IS 19/04 Distributions from foreign trusts. Please refer to the reading guide in the shaded box before the contents for a description of changes. This interpretation statement considers the income tax treatment of amounts of money or property that New Zealand tax residents receive from a person overseas, including through inheritance. It addresses how to determine whether the person who transfers the money or property is a... More
    Opened 1 June 2025

  • GST and unincorporated joint ventures

    Public views are sought on proposals aimed at ensuring the GST rules applying to joint ventures are fit for purpose. Feedback will be used to inform final proposals. More
    Closed 17 May 2025

  • Fringe benefit tax – options for change

    Public views are sought on options for simplifying fringe benefit tax obligations and minimising compliance costs. Feedback will be used to inform final proposals for Government to consider. Questions and answers - FBT options for change More
    Closed 5 May 2025

  • Taxation and the not-for-profit sector

    Public views are sought on matters relating to the charities and not-for-profit sector. The consultation document considers whether certain tax concessions available to the sector continue to be effective. It also explores whether tax obligations can be simplified, and compliance costs minimised. Government will consider feedback and decide whether any changes should be made to current rules. Questions and answers Inland Revenue has been asked some common questions on our... More
    Closed 31 March 2025

  • Nelson Street permanent measures

    In 2020, due to COVID-19, the council implemented temporary measures on Nelson Street to create space for social distancing, improve facilities for walking and cycling in the area and to reduce the amount of cut-through traffic. Tell us whether you think these measures should be made permanent. More
    Closed 28 March 2025

  • Geospatial in Aviation and Airspace Consultations

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples to demonstrate the potential of Citizen Space Geospatial in aviation-related consultations. More
    Closed 29 December 2024

  • Informative Interactive Maps (non linear activity)

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. A selection of examples to show how Geospatial can be used to create beautiful informative interactive maps that provide map layers for people to explore. The maps demonstrate examples of the different basemaps available in Geospatial and show how existing infrastructure, boundaries and zoning can be included, as well as plans and proposed... More
    Closed 27 December 2024

  • Planning: Master Plan - Stage 2 Community Engagement

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. The ACT government have prepared a draft master plan for Arlen Hill to provide a new vision, planning framework, planning principles and planning strategies. This consultation focusses on three sections within our draft plan: transport, building development and green space. We encourage you to give your views and offer suggestions on how we can... More
    Closed 18 December 2024

  • Report traffic disruption (with Geo Select and Publishable Replies)

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. We are currently undertaking four priority highway improvement schemes. When completed these schemes will greatly improve traffic flow and local journey times. We are striving to minimise traffic disruption during the construction period of the schemes, but we would like to hear your experiences of whether there have been delays to your... More
    Closed 6 December 2024

  • Map Interaction examples - Draw a Line or Route

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples of mapping pages in Geospatial that use the map interaction "Draw a connected sequence of points - for example a line or route." More
    Closed 1 December 2024

  • Map Interaction examples - Draw an Area

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples of mapping pages in Geospatial that use the map interaction "Draw an enclosed boundary or area". More
    Closed 1 December 2024

  • Map Interaction examples - Draw One or More Points

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples of mapping pages in Geospatial that use the map interaction 'Draw one or more unconnected points' More
    Closed 1 December 2024

  • Map Interaction Examples - Geo Select

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples of mapping pages in Geospatial that use the response mechanism Geo Select (allowing respondents to select an option from a pre-loaded layer). More
    Closed 1 December 2024

  • Climate Change Planning: Bushfire Risk Management Plan

    This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. A bushfire management plan is set out by local governments in Australia to ensure that their land is adequately prepared for the eventuality of bushfires, and every step has been taken to decrease the chances of bushfires occurring. This plan has to take account of a changing climate and the effects this will have on bushfire activity within Arlen... More
    Closed 28 November 2024
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