Amendment Paper No 20

Source: Inland Revenue Department –

An Amendment Paper for the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill has been released by the Minister of Revenue. It contains proposals to: 

  • Restore the ability to claim interest deductions for residential investment properties
  • Repeal the current ten and five-year bright-line tests and replace with a two-year bright-line test
  • Remove the ability to depreciate commercial buildings
  • Improve the tax treatment of the disposal of trading stock at below market value
  • Introduce a new gaming duty Introduce a transitional rule relating to platform economy rules

Amendment Paper No 20

Commentary to the Amendment Paper No 20

Regulatory Impact Statements relating to Amendment Paper No 20

Commentary to Amendment Paper No 20 to the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill

Source: Inland Revenue Department –

Amendment Paper No 20 contains proposals to:

  • Restore the ability to claim interest deductions for residential investment properties
  • Repeal the current ten and five-year bright-line tests and replace with a  two-year bright-line test
  • Remove the ability to depreciate commercial buildings
  • Improve the tax treatment of the disposal of trading stock at below market value
  • Introduce a new gaming duty
  • Introduce a transitional rule relating to platform economy rules

Amendment Paper No 20

Production of day-old chicks and hatching eggs within a compartment for export

Source: Ministry for Primary Industries

Have your say

The Ministry for Primary Industries (MPI) is proposing to create a new animal products notice. The proposed notice would allow exporters of day-old chicks and hatching eggs to establish a biosecure compartment which can be certified to be free from particular diseases. The notice is called Regulated Control Scheme – Production of day-old chicks and hatching eggs within a compartment for export.

Your feedback about the proposed notice is welcome. Submissions opened on 12 March and close on 22 April 2024.

Consultation documents

Discussion paper: Production of day-old chicks and hatching eggs within a compartment for export [PDF, 315 KB]

Draft Animal Products Notice: Regulated Control Scheme – Production of day-old chicks and hatching eggs within a compartment for export [PDF, 635 KB]

What is being proposed?

This proposed notice would issue export requirements and impose a Regulated Control Scheme under the Animal Products Act 1999 on companies choosing to take part in the scheme to administer and provide oversight of listed compartments.

A compartment is a subpopulation with a specific health status. In this case, poultry companies involved in the production of hatching eggs and day-old chicks for export would independently establish a compartment around the part of their company involved with production of hatching eggs and day-old chicks for export.

The compartments would be targeting any or all of these diseases:

  • avian influenza
  • Newcastle disease
  • specified Salmonella serovars (Pullorum and Gallinarum).

It is possible additional diseases will be added later.

The proposed Regulated Control Scheme would include measures related to:

  • listing of compartments
  • requirement for a documented biosecurity management plan
  • physical, spatial, and infrastructural requirements
  • traceability and movement control requirements
  • sanitisation and hygiene requirements
  • verification requirements
  • disease-specific monitoring and surveillance requirements
  • requirements for independent evaluators of biosecurity management systems.

Full details are in the consultation documents.

Making your submission

Email your feedback on the new notice by 5pm on 22 April 2024 to AnimalExports@mpi.govt.nz

Written submissions must be received by MPI before the deadline and can be posted to:

Manager Animal Health and Exports
Animal Health and Welfare Directorate
Agriculture and Investment Services
Ministry for Primary Industries
PO Box 2526
Wellington, 6140.

What to include

Make sure you tell us in your submission:

  • the title of the consultation document
  • your name and title
  • your organisation’s name (if you are submitting on behalf of an organisation, and whether your submission represents the whole organisation or a section of it)
  • your contact details (such as phone number, address, and email).

CBC-23-SUB-0026: Student Loan Scheme (Repayment Threshold for 2024-25 Tax Year and Subsequent Tax Years) Regulations 2023

Source: Inland Revenue Department –

This information release includes the Cabinet paper plus accompanying papers covering the Student Loan Scheme (Repayment Threshold for 2024-25 Tax Year and Subsequent Tax Years) Regulations 2023

Documents in this information release
  1. IR2023-268 – Tax policy report: Student Loan Scheme (Repayment Threshold Regulations 2024-25 (30 November 2023)
  2. BN2023/277 – Briefing Note: Student Loan repayment threshold adjustment – further information (04 December 2023)
  3. CBC-23-SUB-0026 – Cabinet paper: Student Loan Scheme (Repayment Threshold for 2024-25 Tax Year and Subsequent Tax Years) Regulations 2023 (13 December 2023)
  4. CBC-23-MIN-0026 – Minute: Student Loan Scheme (Repayment Threshold for 2024-25 Tax Year and Subsequent Tax Years) Regulations 2023 (13 December 2023)
  5. CBC-23-MIN-0493 – Minute: Report of the Cabinet Business Committee: Period ended 15 December 2023 (15 December 2023)
Additional information

The Cabinet paper was considered and confirmed by the Cabinet Business Committee on 18 December 2023.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

Halloumi cheese recalled due to the possible presence of Bacillus cereus

Source: Ministry for Primary Industries

New Zealand Food Safety is supporting Zany Zeus Limited in its recall of a specific batch of its Halloumi cheese due to the possible presence of Bacillus cereus.

Zany Zeus Limited brand Halloumi with a best before date of 08.04.2024 is affected by this recall.

Up-to-date details of products affected by the recall, including photographs, are available on our food recall page.

“The concern with the Halloumi cheeses is that there may be Bacillus cereus present,” says New Zealand Food Safety’s deputy director general Vincent Arbuckle.

“Symptoms of sickness caused by Bacillus cereus include nausea, vomiting and diarrhoea. 

“Illness occurs 1 to 6 hours after eating contaminated food. Most people get better within 6 to 24 hours.”

“If you have consumed any of this product and are concerned for your health, contact your health professional, or call Healthline on 0800 61 11 16.

“Affected product should not be eaten. It can be returned to the place of purchase for a refund. Should you be unable to do this, throw it out.”

The recalled products are being removed from shelves at stores nationwide. 

Bacillus cereus was discovered as a result of routine testing. New Zealand Food Safety has not received any notification of associated illness.

“As is our usual practice, New Zealand Food Safety will be working with Zany Zeus Limited to understand how the contamination occurred and prevent its recurrence,” Mr Arbuckle said.

For more information, email NZFoodSafety_media@mpi.govt.nz

For media enquiries, contact the media team on 029 894 0328.

CAB-23-SUB-00361: Progressing a Digital Services Tax

Source: Inland Revenue Department –

This information release includes the Cabinet paper plus accompanying papers covering Digital Services Tax (DST). 

Documents in this information release
  1. IR2023/137 – Report: Cabinet paper – Progressing a digital services tax (01 June 2023)
  2. IR2023/215 – Report: Administrative Aspects of a Digital Services tax (18 July 2023)
  3. IR2023/224 – Report: Digital Services Tax: Revised Cabinet paper for discussion (02 August 2023) 
  4. CAB-23-SUB-0361 – Cabinet Paper: Progressing a Digital Services Tax (14 August 2023)
  5. CAB-23-SUB-0361 – Cabinet Paper Minute: Proposed Revenue Initiative (14 August 2023)
Additional information

The Cabinet paper was considered and confirmed by Cabinet on 14 August 2023.

 

Statement on sentencing of Whakaari defendants

Source: Worksafe New Zealand

Attributable to Steve Haszard, Chief Executive

“Just over four years ago when Whakaari erupted many lives were changed. The Court has now delivered sentences to those who failed their responsibilities under the Health and Safety at Work Act 2015.”

“Today belongs to the survivors, and the whānau and friends of those who were harmed or lost their lives. Twenty-two people were killed and 25 harmed and, as the Victim Impact Statements have outlined, the impact is far wider.”

“One impact has been to raise our national understanding about the obligations on businesses to do everything they can to keep people safe. Whakaari is a catastrophic example of what can go wrong when they don’t.”

“The work activity on the day of the eruption put people’s lives at risk. People put their faith in the businesses involved in these trips. But they were not properly informed about the risks, and they were not kept safe.”

“Whakaari was one of the worst natural disasters in Aotearoa, and the scale of WorkSafe New Zealand’s response is unprecedented. WorkSafe had a duty to investigate this tragedy, and we have a duty to hold businesses to account.”

“All businesses who had control over the island or took visitors to the island were convicted of health and safety failings, and they have now been sentenced.”

Media contact details

For more information you can contact our Media Team using our media request form. Alternatively, you can:

Email: media@worksafe.govt.nz

New Zealand Biosecurity Awards finalists keeping New Zealand safe from pests and diseases

Source: Ministry for Primary Industries

The New Zealand Biosecurity Awards finalists have been announced and highlight the inspiring and diverse biosecurity activities that are happening across New Zealand.

The awards celebrate the incredible people who are working hard to help ensure New Zealand is safe from unwanted pests and diseases.

“It’s the work of people and organisations like our finalists that help safeguard our layered biosecurity system,” says Biosecurity New Zealand deputy director-general Stuart Anderson.

“With the help of New Zealanders, we continue to ensure our biosecurity system remains resilient, effective and world leading. There are countless examples of people who are making significant contributions to protecting our economy, taonga and unique environment.

“The awards are our way of celebrating the people and organisations who are making these outstanding contributions to our biosecurity system.”

Mr Anderson says the finalists represent a wide range of individuals, iwi and community groups, and cover a host of projects that help protect New Zealand from pests and diseases.

“It’s pleasing to see a higher number of community groups who are devoting their time and passion to this work.

“The judging panel has told us that selecting the finalists from each category was a challenging task.”

Chair of the judging panel Edwin Massey said every entrant deserves recognition.

“We received a diverse range of entries from people and organisations who are incredibly focused on delivering exceptional outcomes through their biosecurity projects. Their mahi is fundamental and every day they are putting in hard work.

“They’re encouraging a true team effort, tackling everything from large-scale projects in challenging environments, to developing unique and exciting learning opportunities for students. All entrants are going above and beyond to protect and strengthen biosecurity in New Zealand.”

The winners will be announced at the New Zealand Biosecurity Awards event in Wellington on 8 April.

More details about the finalists can be found on the New Zealand Biosecurity Awards page.

2023 New Zealand Biosecurity Awards finalists

BioHeritage Challenge Community Award

  • Banks Peninsula Conservation Trust – Feral Goat Eradication
  • Ōkārito GorseBusters Charitable Trust – Ōkārito GorseBusters
  • Tākaka Hill Biodiversity Group Trust – Restoring and Protecting Tākaka Hill Ecosystems

Te Uru Kahika Māori Award

  • Aki Tai Here
  • Te Whakahononga
  • Viki Heta and Arana Rewha

Biosecurity New Zealand Science Award

  • Marine Biosecurity Toolbox Research Programme
  • Ngā Rākau Taketake – saving our Iconic Trees from Kauri Dieback and Myrtle
  • AgResearch – Animal Health Solutions Team

GIA Industry Award

  • Aquaculture New Zealand – A+ Biosecurity Standards
  • Sails for Science NZ – Northland Students United in Marine Pest Detection
  • Veritag – bringing the Private Sector into the M. bovis Programme

Eagle Technology Local and Central Government Award

  • AsureQuality Ltd – Black-grass response team 2022-2023
  • The National Institute of Water and Atmospheric Research (NIWA)- Caulerpa Biosecurity Response Team
  • Waikato Regional Council – Kauri Protection Programme

Biosecurity New Zealand Kura (School) Award

  • Maeroa Intermediate School – Gully Restoration Project
  • Waitaria Bay School – Pest Free Playground
  • Western Springs College – Ngā Puna o Waiōrea – Waitītiko Awa Restoration

Mondiale VGL Innovation Award

  • Auckland Council – Ruru conservation Information System
  • EcoNet Charitable Trust – the innovative EcoNet CAMS Weeds toolkit
  • Te Ara Hīkoi (Predator Free Franklin) – Tāwhiti Smart Cage

AsureQuality Emerging Leader Award

  • Bevan Morgan
  • Keeley Grantham – Te Arawa Lakes Trust
  • Reema Chawla – Harman Impex NZ Ltd

For further information and general enquiries, call MPI on 0800 00 83 33 or email info@mpi.govt.nz

For media enquiries, contact the media team on 029 894 0328.

Amputation follows forklift trauma at Trade Depot

Source: Worksafe New Zealand

Businesses that contend with on-site traffic must learn from a collision that cost a woman her lower leg, WorkSafe New Zealand says.

The woman was waiting to collect whiteware from the customer collections area outside Trade Depot in Onehunga, when she was struck by a forklift in August 2022. The 68-year-old was rushed to hospital with injuries so severe her left leg had to be amputated below the knee.

WorkSafe charged Trade Depot after finding it had no effective traffic management plan to ensure moving vehicles and pedestrians were kept separate. In addition, WorkSafe investigators found that the lights on the forklift were not functioning at the time of incident.

“It is only by sheer luck that a serious injury or death was not caused before this incident. Forklifts were moving in and around pedestrians, delivering goods on a daily basis, but the site lacked any adequate systems to manage the risk of interaction between forklifts and pedestrians in the customer collections area,” says WorkSafe’s area investigation manager, Paul West.

“One-way systems, barriers, designated crossing points, and speed bumps or signage are among the measures that could have avoided this unfortunate injury. All businesses whose work requires traffic management should take notice of this case to ensure they aren’t falling short.”

In response to this incident, WorkSafe immediately issued two improvement notices to ensure a barrier was put between the pedestrian pathway and vehicles at the Onehunga site, and to ensure procedures were in place for forklifts operating near pedestrians. Both notices were complied with.

“Forklifts are a known risk – many people have died or been injured by forklift incidents, yet it’s clear the risks are not being appropriately managed in many workplaces. Risk assessment should consider anybody who could be harmed – which includes both workers and customers, and businesses must not lose sight of that,” says Paul West.

Read WorkSafe’s guidelines on managing work site traffic

Read about a 2016 WorkSafe prosecution of Trade Depot

Background

  • Trade Depot Limited was sentenced at Manukau District Court on 27 February 2024
  • A fine of $350,000 was imposed, and reparations of $141,502.12 ordered
  • Trade Depot was charged under sections 36(2), 48(1) and (2)(c) of the Health and Safety at Work Act 2015
    • Being a PCBU having a duty to ensure, so far as is reasonably practicable, that the health and safety of other persons was not put at risk from work carried out as part of the conduct of the business or undertaking, namely operating forklifts in the customer collection area of Trade Depot Limited at 306 Neilson Street, Onehunga, Auckland, did fail to comply with that duty , and that failure exposed individuals to a risk of death or serious injury.
  • The maximum penalty is a fine not exceeding $1.5 million.

Media contact details

For more information you can contact our Media Team using our media request form. Alternatively, you can:

Phone: 021 823 007 or

Email: media@worksafe.govt.nz

Mangosteen and rambutan draft import health standard

Source: Ministry for Primary Industries

Have your say

Biosecurity New Zealand is proposing changes to the requirements for importing mangosteen and rambutan plants for planting.

We appreciate the replies and information we got during the first consultation on the risk management proposal.

First consultation: Proposed imports of mangosteen and rambutan plants for planting

We have reviewed and considered the submissions received about the measures proposed in the first consultation. As a result, we have drafted amendments to the mangosteen and rambutan requirements in the nursery stock import health standard.  An import health standard is the legislative document that specifies the requirements for importing.

We now seek your feedback on the amended requirements for plants of mangosteen and rambutan. The amended requirements are located in 2 new schedules: Garcinia and Nephelium lappaceum. Those schedules are in the draft nursery stock import health standard.

The consultation is open for submissions from 27 February 2024 until 5pm, 19 March 2024.

Consultation documents

Draft import health standard [PDF, 3.3 MB]

Note: The new schedules for Garcinia and Nephelium lappaceum are in the draft import health standard.

WTO notification

NZL 757 – Add 1 – SPS Notification – Mangosteen and rambutan plants for planting [PDF, 114 KB]

Making a submission

We’re happy to discuss the changes we’re proposing at any time until the consultation closes. To arrange a phone or a video call, email plantimports@mpi.govt.nz

You can give us feedback by completing our online survey or by emailing us.

We want to hear your feedback, technical information, industry knowledge, and suggestions on the:

  • measures we’re proposing and the extent to which they will manage the risk of imported mangosteen and rambutan plants
  • feasibility of importing under the proposed requirements
  • understandability of the draft import health standard.

The consultation closes at 5pm, 19 March 2024.

Online survey

Email

Send your submissions to plantimports@mpi.govt.nz