Patch 2025.07
July 2025 update
This month, cybercrime investigation rules change, estates can release up to $40,000 without court paperwork, Lake Alice payments stay protected, and employer-loan tax falls.
- Cybercrime investigation rules updated — Rules for investigating cybercrime and accessing digital information are being changed. Starts 31 Jul 2025
- More money can be released from estates — Some banks, funds and insurers can release up to $40,000 from a deceased person’s estate without court paperwork. Starts 24 Sep 2025
- Lake Alice payments will not reduce support — Lake Alice compensation and ex gratia payments will not count as cash assets for some benefit support assessments. Starts 1 Aug 2025
- Lake Alice payments are exempt assets — Lake Alice payments will not count as assets when assessing support for long-term residential care. Starts 1 Aug 2025
- Lower tax rate for employer loans — The rate used to calculate tax on employment-related loans falls from 7.38% to 6.67%. Starts 21 Aug 2025
- Xenotransplantation restrictions continue longer — Restrictions on xenotransplantation will remain in place until 30 September 2030. Starts 29 Sep 2025
- Space infrastructure gets new rules — Ground-based space infrastructure activities are brought into the space activities law. Starts 29 Jul 2025
- UAE investment rules are updated — New Zealand’s economic agreement with the UAE changes rules for some overseas investments. Starts 28 Aug 2025
- Overseas custodian exemption updated — Rules for assurance checks on some overseas custodians have been changed. Starts 30 Jul 2025
- E-waste imports and exports need permits — Electrical and electronic waste cannot enter or leave New Zealand unless the Environmental Protection Authority grants a permit. Starts 25 Jul 2025
- Vape devices need not have removable batteries — Vaping devices no longer need removable batteries to meet product safety requirements. Starts 1 Sep 2025
- Lower deemed return for some foreign investments — The deemed return used to tax some foreign investments is 8.04% for the 2024–25 income year. Starts 25 Jul 2025
- High Court access rules change — Rules about access to civil justice change. Starts 1 Jan 2026
- High Court document rules change — High Court rules change how documents are signed and how witness evidence is confirmed. Starts 1 Sep 2025
- Electoral inquiry applications use a set process — Some local-election inquiries must be filed using a specified District Court process. Starts 1 Sep 2025
- Some overseas custodians get audit exemption — Some overseas custodians of scheme property do not need a New Zealand auditor’s assurance engagement. Starts 31 Jul 2025
- Local elected members’ pay rules change — Members holding several offices receive the pay for the highest-paid office, and travel allowance rates are updated. Starts 1 Jul 2025
- Emergency agency gets a new host department — The National Emergency Management Agency moves from the Prime Minister’s department to the Department of Internal Affairs. Starts 25 Sep 2025
- Emergency agency gets a new host department — The National Emergency Management Agency moves from the Prime Minister’s department to the Department of Internal Affairs. Starts 25 Sep 2025