Proposed changes to audit evidence and risk response standards
XRB seeks feedback on IAASB proposals to revise three core auditing standards and related requirements.
Closes in 4 days · 11 November 2026
External Reporting Board · Other public body
Topic
Open items first, followed by recently closed items in this topic.
XRB seeks feedback on IAASB proposals to revise three core auditing standards and related requirements.
Closes in 4 days · 11 November 2026
External Reporting Board · Other public body
Masterton District Council seeks feedback on five changes to how service costs are shared across urban and rural properties, applying from the 2027/28 financial year.
Closes in 5 days · 12 November 2026
Masterton District Council · Local government
XRB seeks New Zealand feedback on the IASB’s proposed Risk Mitigation Accounting model and related amendments to IFRS 9 and IFRS 7.
Closes in 9 days · 16 November 2026
External Reporting Board · Other public body
Inland Revenue seeks feedback on a draft interpretation statement about existing income tax rules for deducting the cost of low-value assets, including grouped purchases and what happens when assets are sold or their use changes.
Closes in 13 days · 20 November 2026
Inland Revenue Department · Public service
Inland Revenue seeks comments on draft guidance saying a company may carry forward tax losses arising in the year it breaches ownership continuity, if the business continuity requirements are met.
Closes in 20 days · 27 November 2026
Inland Revenue Department · Public service
Inland Revenue seeks comments on draft guidance explaining when land transactions must be zero-rated for GST, the information buyers must provide, and how incorrect GST treatment is corrected.
Closes in 20 days · 27 November 2026
Inland Revenue Department · Public service
Parliament seeks views on minimum and maximum increases in councils’ non-water rates, a regulator and exemptions. The proposed range applies to an average per rating unit, rather than guaranteeing the same limit on every property’s bill. No submission closing date is set.
Closes in 24 days · 1 December 2026
Finance and Expenditure Committee · Parliamentary
The Financial Markets Authority proposes simpler, more consistent standard conditions for market services licences, including six conditions for licensed consumer credit providers.
Closes in 34 days · 11 December 2026
Financial Markets Authority · Other public body
Inland Revenue is consulting on a draft operational statement about how income tax applies to amounts received by societies, clubs and other not-for-profit associations from members.
Closes in 34 days · 11 December 2026
Inland Revenue Department · Public service
XRB seeks evidence about the practical operation, costs and benefits of NZ IFRS 9 hedge accounting and associated NZ IFRS 7 disclosures.
Closes in 65 days · 11 January 2027
External Reporting Board · Other public body
The Commerce Commission seeks feedback on continuing regulated number portability for five years, with targeted changes to authentication, fraud controls and operational rules when customers switch providers.
Closed 1 day ago · 6 November 2026
Commerce Commission · Other public body
Parliament seeks submissions on an omnibus tax bill covering annual income-tax rates, a category-based vehicle fringe-benefit system and foreign-investment-fund changes. It also includes business, not-for-profit and administrative measures. No closing date is set; official suggested response dates disagree.
Closed 3 days ago · 4 November 2026
Finance and Expenditure Committee · Parliamentary
Inland Revenue has released a draft interpretation guideline for consultation. It explains how payments from New Zealand entities to non-resident software suppliers are classified for income tax, including the effects of double tax agreements.
Closed 7 days ago · 31 October 2026
Inland Revenue Department · Public service
Motueka Community Board invites people to rank seven suggested projects for community funding and suggest other local priorities.
Closed 8 days ago · 30 October 2026
Tasman District Council · Local government
The Reserve Bank asks for views on updating the systems, rules and governance behind everyday payments before developing preferred reform options.
Closed 11 days ago · 27 October 2026
Reserve Bank of New Zealand · Other public body
Kaikōura District Council is consulting on a draft Economic Development Strategy to 2075 and a Five-Year Action Plan for 2026–2031.
Closed 12 days ago · 26 October 2026
Kaikōura District Council · Local government
Carterton District Council is asking for community feedback on how rates are shared across property types as part of its Rates Review 2026. The council says it is not changing the total amount it collects, and is comparing two options.
Closed 12 days ago · 26 October 2026
Carterton District Council · Local government
Buller District Council is consulting on changes to how the Westport Flood Protection Scheme is delivered and funded, including measures intended to make it more affordable.
Closed 17 days ago · 21 October 2026
Buller District Council · Local government
Buller District Council is consulting on resetting the Westport Flood Protection Scheme to reduce costs while keeping significant flood-hazard reduction.
Closed 17 days ago · 21 October 2026
Buller District Council · Local government
West Coast Regional Council proposes resetting the Westport Flood Protection Scheme to provide a more affordable approach to reducing flood risk.
Closed 17 days ago · 21 October 2026
West Coast Regional Council · Local government
Customs invites written objections to two proposed tariff concessions: fish-oil imports for manufacturing and an electric airport vehicle. Notice 2026/27 lists 20 October as its objection deadline; its exact cutoff and participation conditions need checking.
Closed 18 days ago · 20 October 2026
New Zealand Customs Service · Public service
The Reserve Bank seeks feedback on making regulated financial institutions pay the costs of prudential regulation and supervision through a levy.
Closed 22 days ago · 16 October 2026
Reserve Bank of New Zealand · Other public body
The Ministry for Primary Industries is consulting on levy, fee and hourly-rate changes for red meat, animal product approvals, organics trade certification and bee product processing.
Closed 23 days ago · 15 October 2026
Ministry for Primary Industries · Public service
Inland Revenue is consulting on a question about whether Active Investor Plus visa holders could become New Zealand tax residents under the permanent place of abode test. The guidance responds to questions about residential property and staying in New Zealand during and after the investment period.
Closed 25 days ago · 13 October 2026
Inland Revenue Department · Public service
MBIE is consulting on reforms to improve electricity distribution business efficiency and support future electricity needs, including collaboration, regulation and governance changes.
Closed 38 days ago · 30 September 2026
Ministry of Business, Innovation, and Employment · Public service
Tararua District Council is seeking feedback to help refine its thinking on libraries, footpaths and economic development before formal Long Term Plan consultation.
Closed 41 days ago · 27 September 2026
Tararua District Council · Local government
The Reserve Bank proposes crisis-preparedness requirements for deposit takers covering recovery, orderly exit, resolvability, loss-absorbing capacity and continued access to deposits during a failure.
Closed 57 days ago · 11 September 2026
Reserve Bank of New Zealand · Other public body
The Reserve Bank is seeking technical feedback on the final group of draft Deposit Takers Act standards, covering capital, internal models, operational resilience, outsourcing, disclosure and related-party exposures.
Closed 57 days ago · 11 September 2026
Reserve Bank of New Zealand · Other public body
The Reserve Bank has released draft legislation to modernise New Zealand's prudential framework for insurers and align it more closely with current domestic and international regulatory practice.
Closed 71 days ago · 28 August 2026
Reserve Bank of New Zealand · Other public body
MBIE is seeking views on New Zealand's priorities for capital-market reform and eight targeted regulatory areas, including disclosure, liability, investment settings and market innovation.
Closed 74 days ago · 25 August 2026
Ministry of Business, Innovation, and Employment · Public service
An official investigation recommends possible changes to specific New Plymouth District Plan provisions considered to restrict economic growth, development capacity or employment; the Minister may implement changes through regulations.
Closed 94 days ago · 5 August 2026
Ministry for Cities, Environment, Regions and Transport · Public service
The Reserve Bank proposes requiring banks to provide free cash withdrawals, deposits and change within specified travel distances throughout New Zealand.
Closed 99 days ago · 31 July 2026
Reserve Bank of New Zealand · Other public body
Marlborough District Council is asking the community which work and spending priorities should guide the district over the next 30 years. The results will help shape the draft Long-Term Plan before its formal consultation.
Closed 99 days ago · 31 July 2026
Marlborough District Council · Local government
Foreign Affairs, Defence and Trade Committee is consulting on India Free Trade Agreement Legislation Amendment Bill. The Foreign Affairs, Defence and Trade Committee is calling for submissions on the India Free Trade Agreement Legislation Amendment Bill.
Closed 111 days ago · 19 July 2026
Foreign Affairs, Defence and Trade Committee · Parliamentary
MBIE is asking whether New Zealand's rules for payment services are clear, fit for purpose and able to support a competitive payments market.
Closed 127 days ago · 3 July 2026
Ministry of Business, Innovation, and Employment · Public service
Inland Revenue is consulting on draft tax guidance about GST treatment for arranging and brokering financial products.
Closed 128 days ago · 2 July 2026
Inland Revenue Department · Public service
Hastings District Council is consulting on how commercial and industrial property differentials should apply in its Draft Annual Plan 2026/27.
Closed 130 days ago · 30 June 2026
Hastings District Council · Local government
MPI is consulting on the terms of reference for the 2026-27 review of the Dairy Industry Restructuring Act 2001.
Closed 131 days ago · 29 June 2026
Ministry for Primary Industries · Public service
Kaikōura District Council sought feedback on the initial draft Economic Development Strategy 2075. This March–April 2026 consultation is closed.
Closed 219 days ago · 2 April 2026
Kaikōura District Council · Local government