Topic

Farming and fishing

This page contains different parts of laws about Farming and fishing.

Accident Compensation Act 2001

New Zealand includes islands, waters, and offshore structures

16: New Zealand

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Income Tax Act 2007

Rules for selling livestock when bringing in new business partners

HG 10: Disposal of livestock

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Income Tax Act 2007

Farm land sales: when you don't have to pay tax on profits

CB 21: Farm land exclusion from sections CB 12 and CB 13

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Income Tax Act 2007

Farm land sold for farming is exempt from certain tax rules

CB 22: Farm land exclusion from section CB 14

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Income Tax Act 2007

Rules for petroleum mining outside New Zealand

CT 5: Petroleum mining operations outside New Zealand

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Income Tax Act 2007

What counts as equipment or property used for petroleum mining

CT 7: Meaning of petroleum mining asset

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Income Tax Act 2007

How partners own and sell mining assets in a partnership

CU 5: Partnership interests and disposal of part of asset

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Income Tax Act 2007

Defines key mining terms and activities for industrial minerals in New Zealand

CU 7: Some definitions

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Income Tax Act 2007

Definition and management of key minerals for New Zealand's industry

CU 8: Meaning of listed industrial mineral

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Income Tax Act 2007

Definitions of key terms for mineral mining assets and rights

CU 9: Some definitions

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Income Tax Act 2007

Tax exemptions for forestry agreements

CW 2: Forestry encouragement agreements

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Income Tax Act 2007

Tax exemption for dairy cow breeding improvement organisations

CW 51: Herd improvement bodies

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Income Tax Act 2007

Tax exemption for overseas companies exploring for oil and gas in New Zealand waters

CW 57: Non-resident company involved in exploration and development activities

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Income Tax Act 2007

Rules for sharing costs in mining partnerships

CX 43: Farm-out arrangements for mining operations

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Income Tax Act 2007

Rules for getting money back from income smoothing schemes for farmers and fishers

CX 51: Income equalisation schemes

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Income Tax Act 2007

Expenses for improving farmland that you can claim as deductions

DO 1: Enhancements to land

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Income Tax Act 2007

Tax deductions for protective plantings on farmland

DO 2: Plantings for erosion, shelter, and water protection purposes

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Income Tax Act 2007

Farmers can claim money for planting and maintaining certain trees on their land

DO 3: Trees on farms

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Income Tax Act 2007

Claiming money back for certain farm improvements

DO 4: Improvements to farm land

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Income Tax Act 2007

Tax deductions for planting specific horticultural plants on business land

DO 5: Expenditure on land: planting of listed horticultural plants

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Income Tax Act 2007

Tax deduction for replacing plants in horticultural businesses

DO 6: Expenditure on land: horticultural replacement planting

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Income Tax Act 2007

Explanation of 'planting' and 'plot' for horticultural businesses in tax reporting

DO 8: Meaning of planting and plot

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Income Tax Act 2007

How to calculate the percentage of your horticultural plot that's been replanted or regrafted

DO 9: Meaning of replaced area fraction

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Income Tax Act 2007

Claiming deductions for damaged aquaculture improvements

DO 13: Improvement destroyed or made useless

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Income Tax Act 2007

Deductions for machinery used in forestry businesses

DP 2: Plant or machinery

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Income Tax Act 2007

Tax deductions for improving forestry land

DP 3: Improvements to forestry land

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Income Tax Act 2007

Getting money back for costs under a forestry agreement

DP 5: Forestry encouragement agreement: deductions

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Income Tax Act 2007

No deduction for exempt advance payments under forestry agreements

DP 6: Forestry encouragement agreement: no deduction

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Income Tax Act 2007

How to calculate the cost of timber when buying forested land from specific sellers

DP 9: Cost of acquiring timber: forestry business on land acquired from the Crown, Maori owners, or holding company

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Income Tax Act 2007

Tax deductions for farmers who save income in a special scheme

DQ 1: Main income equalisation scheme

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Income Tax Act 2007

Tax deductions for farm-in parties in farm-out arrangements

DT 14: Farm-out arrangements

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Income Tax Act 2007

Tax deductions for miners who repair land after mining

DU 2: Mining expenditure: rehabilitation expenditure

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Income Tax Act 2007

Spreading mining costs as a tax deduction based on production

DU 7: Deduction for certain mining expenditure spread on basis of units of production

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Income Tax Act 2007

Explaining key terms used in mining prospecting and exploration

DU 9: Some definitions

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Income Tax Act 2007

What counts as spending on searching for industrial minerals in New Zealand

DU 10: Meaning of mining exploration expenditure

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Income Tax Act 2007

Costs to prepare for mining, excluding day-to-day expenses

DU 11: Meaning of mining development expenditure: exclusion of operational expenditure

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Income Tax Act 2007

Rules for pre-1991 petroleum mining farm-out arrangements

DZ 5: Farm-out arrangements for petroleum mining before 16 December 1991

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Income Tax Act 2007

Continuing deductions for pre-2005 farm improvements not fully claimed

DZ 13: Enhancements to land unamortised at end of 2004–05 year

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Income Tax Act 2007

Rules for helping farmers by giving or selling animals cheaply during tough times

EC 5: Transfer of livestock because of self-assessed adverse event

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Income Tax Act 2007

Rules for valuing farm animals using the herd scheme

EC 14: Herd scheme

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Income Tax Act 2007

How the Commissioner sets yearly average market values for farm animals

EC 15: Determining national average market values

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Income Tax Act 2007

Calculating the value of farm animals using a specialised ratio

EC 17: Herd value ratio

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Income Tax Act 2007

What to do if you sell farm animals before the government sets their value

EC 20: Herd livestock disposed of before values determined

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Income Tax Act 2007

Rules for figuring out how much it costs to raise animals on farms

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Income Tax Act 2007

How the Commissioner sets standard costs for raising farm animals

EC 23: Determining national standard costs

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Income Tax Act 2007

Explains what long-term and short-term livestock bailment means

EC 27: Some definitions

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Income Tax Act 2007

Rules for valuing expensive farm animals

EC 32: Application of sections EC 33 to EC 37

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Income Tax Act 2007

How the tax office calculates yearly value loss for expensive farm animals

EC 33: Determining depreciation percentages

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Income Tax Act 2007

Rules for farm animals include both regular and expensive livestock

EC 37: Bailment

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Income Tax Act 2007

Rules for changing how you use horses in a breeding business

EC 47: Change of use of bloodstock in course of business

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Income Tax Act 2007

Rules for replacing breeding stock in a bloodstock breeding business

EC 48: Replacement breeding stock

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Income Tax Act 2007

Who can use the main income equalisation scheme for farmers, fishers, and foresters

EH 3: Persons to whom main income equalisation scheme applies

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Income Tax Act 2007

Farmers and fishers can get their income equalisation account refunded when they retire

EH 17: Refund on retirement

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Income Tax Act 2007

Money set aside for unexpected farming events is no longer recognised in tax law

EH 38: Adverse event deposit

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Income Tax Act 2007

Who can use the thinning operations income equalisation scheme

EH 63: Persons to whom thinning operations income equalisation scheme applies

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Income Tax Act 2007

Spreading out tax deductions for fishing boat repairs over multiple years

EJ 2: Spreading forward of deductions for repairs to fishing boats

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Income Tax Act 2007

How farmers can spread fertiliser costs over time for tax purposes

EJ 3: Spreading forward of fertiliser expenditure

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Income Tax Act 2007

Tax deduction when you permanently stop oil or gas operations

EJ 13: Permanently ceasing petroleum mining operations

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Income Tax Act 2007

How forestry assets are treated when given to close family after someone dies

FC 6: Forestry assets transferred to close relatives

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Income Tax Act 2007

Farming and forestry expense claims for company groups when land or business changes hands

FM 16: Land or business: certain farming or forestry expenditure

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Income Tax Act 2007

Rules for tax on special deals in oil and mineral mining

GB 20: Arrangements involving petroleum and mineral mining

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Income Tax Act 2007

List of farm animals and their categories for tax purposes

Schedule 17: Types and classes of livestock

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Income Tax Act 2007

Types of farm animals and their raising costs at different ages

Schedule 18: Categories of livestock for which national standard costs to be declared

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Income Tax Act 2007

Tax deductions for improvements in farming and related industries

Schedule 20: Expenditure on farming, horticultural, aquacultural, and forestry improvements

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Income Tax Act 2007

List of official groups that manage parts of New Zealand's food industry

Schedule 37: Statutory producer boards

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Resource Management Act 1991

The law says what happens when someone wants to do something other than fish farming in an area meant for fish farming.

107E: Decision on application to undertake non-aquaculture activity in aquaculture management area

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Resource Management Act 1991

You can't ask for or decide on fish farming in the sea until there's a special area set aside for it in the local plan.

165BC: Certain applications not to be processed or determined until aquaculture management area established in regional coastal plan

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Resource Management Act 1991

Rules about where you can grow sea animals and what else you can do in those areas were removed from the law.

12A: Restrictions on aquaculture activities in coastal marine area and on other activities in aquaculture management areas

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Resource Management Act 1991

Allows fish farmers to keep using the sea even if the special area for fish farming is gone

12B: Continuation of coastal permit for aquaculture activities if aquaculture management area ceases to exist

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Resource Management Act 1991

Rules about pausing fish farming in the ocean

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Resource Management Act 1991

This part explains the meaning of important words used in the rules about fish farming in the sea.

150A: Interpretation

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Resource Management Act 1991

A temporary stop on processing certain requests for sea farming activities

150B: Moratorium

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Resource Management Act 1991

The rule allows the Governor-General to end the ban on fish farming in some areas earlier than planned if certain conditions are met.

150C: Earlier expiry of moratorium in relation to specified areas

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Resource Management Act 1991

Old rules apply to applications that were waiting when the pause on fish farming ended.

150D: Pending applications to be considered under rules as at end of moratorium

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Resource Management Act 1991

This rule explained what to do during the change from old to new aquaculture laws, but it's no longer used.

150E: Transitional provision

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Resource Management Act 1991

The government won't pay you back if you lose money because of these rules.

150F: No compensation

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Resource Management Act 1991

Coastal permits for sea farming activities issued between 1995 and 2003 are still valid if you applied for a special fishing permit.

150G: Certain coastal permits issued in period from 1 June 1995 to 1 August 2003 continued

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Resource Management Act 1991

Rules about who can ask to use special sea areas for fish farming and other activities

165E: Applications in relation to aquaculture settlement areas

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Resource Management Act 1991

The person in charge of fish farming can stop people from asking to use the sea for a while if there are too many requests or worries about fish health.

165ZD: Minister of Aquaculture may suspend applications to occupy common marine and coastal area for purposes of aquaculture activities

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Resource Management Act 1991

This law explains when you need special permission to use shared ocean areas for fish farming.

165ZG: Application

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Resource Management Act 1991

Rules for people who already have permission to use ocean space and want to keep using it

165ZH: Processing applications for existing permit holders

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Resource Management Act 1991

Rules for asking to use sea space that's already being used for fish farming

165ZI: Applications for space already used for aquaculture activities

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Resource Management Act 1991

Rules for deciding if someone can keep using the ocean for fish farming

165ZJ: Additional criteria for considering applications for permits for space already used for aquaculture activities

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Resource Management Act 1991

Rules for asking permission to start fish farms in the sea were removed from the law.

396: Applications for marine farming in coastal marine area

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Resource Management Act 1991

The law tells people when a special fishing permit has ended or been given up.

396A: Notification of lapsing, cancellation, or surrender of coastal permit for marine farming

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Resource Management Act 1991

The government must tell people if they change rules about fish farms in the sea.

396B: Notification of rule change affecting marine farming

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Resource Management Act 1991

Explains what happens to requests for sea farming permits that were already sent in before the rules changed

397: Existing applications for marine farming leases

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Resource Management Act 1991

Old rules about restricted areas in marine farms continue until new decisions are made

400: Applications under Marine Farming Act 1971 for prohibited anchorages, etc

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Resource Management Act 1991

Rules about using water for mining that are still in place from before

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Resource Management Act 1991

Rules for registering mining rights on someone else's land with the Land Office

417: Permits over land other than that of holders to be produced in Land Transfer Office

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Resource Management Act 1991

This section talks about old rules for fish farming that don't apply anymore.

426: Leases and licences executed under Marine Farming Act 1971

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Resource Management Act 1991

This rule explains how to collect money for managing water, even though the old law changed.

433: Collection of water management charges

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Resource Management Act 1991

Rules for making plans about fish farming in coastal areas (no longer used)

Schedule 1A: Preparation and change of regional coastal plans providing for aquaculture activities

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Income Tax Act 2007

No tax deductions for certain emission-related costs in forestry

DB 60B: Liabilities for emissions

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Income Tax Act 2007

Rules for selling forest-related units from pre-1990 land

CX 51B: Disposal of pre-1990 forest land emissions units

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Building Act 2004

Sorting dams into different groups

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Building Act 2004

Certain rules about making laws don't apply to extra information added to fisheries rules

411: Application of Legislation Act 2019 to provisions incorporated by reference

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Income Tax Act 2007

How selling or disposing of fishing quota emissions units affects your income

CX 51C: Disposal of fishing quota emissions units

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Income Tax Act 2007

Rules for selling or giving away emissions units

GC 3B: Disposals of emissions units

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Crimes Act 1961

It's against the law to make animals sick on purpose or by being careless, especially if it hurts lots of animals or New Zealand's money.

298A: Causing disease or sickness in animals

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Income Tax Act 2007

Rules for selling livestock ownership, especially breeding animals

HB 10: Disposal of livestock

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Income Tax Act 2007

Treatment of new timber rights after cancelled rights in Treaty settlements

DP 9B: Treaty of Waitangi claim settlements: rights to take timber

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Resource Management Act 1991

This section gives a simple explanation of the rules for using shared sea and coast areas.

165A: Overview

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Resource Management Act 1991

This law used to set rules for where fish farms could be in the sea, but it's not used anymore.

165AB: Establishment of aquaculture management areas

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Resource Management Act 1991

Iwi get special rights to buy some permits first when the council or government is selling them.

165W: Preferential rights of iwi

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Resource Management Act 1991

A regional council can ask the government to pause new fish farming requests in certain sea areas when there are problems or too many requests.

165ZB: Regional council may request suspension of applications to occupy common marine and coastal area for purposes of aquaculture activities

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Resource Management Act 1991

When a council asks to use sea space for fish farming, no one else can apply to use that space until a decision is made.

165ZC: Effect on applications of request under section 165ZB

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Resource Management Act 1991

The Minister can extend the pause on new fish farming requests if there are still big challenges or worries about sea life health.

165ZE: Subsequent requests for direction in relation to suspension of receipt of applications

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Resource Management Act 1991

A council can ask the government to group together and review sea farming requests in one area at the same time.

165ZF: Regional council may request direction to process and hear together applications for permits to occupy common marine and coastal area for purpose of aquaculture activities

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Resource Management Act 1991

How the government can control requests for fish farming in shared ocean areas

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Resource Management Act 1991

The minister can decide that applications for sea farming permits should be handled together.

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Resource Management Act 1991

The Minister of Aquaculture has special jobs to help manage fish farming in the sea.

28B: Functions of Minister of Aquaculture

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Resource Management Act 1991

Rules for fish farming in the sea can't be automatically allowed without permission.

68A: Regional coastal plan not to authorise aquaculture activities in coastal marine area as permitted activities

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Resource Management Act 1991

This rule talks about when the clock stops ticking while someone asks to start a fish farm in the ocean.

88F: Excluded time periods relating to pre-request aquaculture agreements

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Resource Management Act 1991

This law explains how to apply for permission to farm fish or shellfish in the sea.

107F: Applications to undertake aquaculture activities

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Resource Management Act 1991

This law explains when you can start using a special permit to grow fish or shellfish in the sea.

116A: When coastal permit for aquaculture activities may commence

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Resource Management Act 1991

A coastal permit for fish farming must say how long it lasts, usually between 20 and 35 years.

123A: Duration of consent for aquaculture activities

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Resource Management Act 1991

The Minister can tell the regional council to look at fish farming applications together to manage their effects better.

165ZFA: Ministerial power to direct applications to be processed and heard together

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Resource Management Act 1991

This law explains when special rules apply to activities in the sea and coastal areas that people share.

165ZK: Application

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Resource Management Act 1991

People can ask to start fish farming in the sea if they also ask to change the rules about what's allowed there.

165ZN: Application for coastal permit to undertake aquaculture activities

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Resource Management Act 1991

If a plan change request is rejected or withdrawn, the related application for aquaculture activity is also cancelled or withdrawn.

165ZR: Concurrent application to be declined or treated as withdrawn if plan change request declined or withdrawn

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Resource Management Act 1991

A council must look at changes to plans before deciding if someone can use the sea for fish farming.

165ZX: Consideration of plan change request and concurrent application

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Resource Management Act 1991

Rules for changing coastal plans to manage fish farming and decide who gets to do it

360A: Regulations amending regional coastal plans in relation to aquaculture activities

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Resource Management Act 1991

Rules the government must follow before making changes to aquaculture laws

360B: Conditions to be satisfied before regulations made under section 360A

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Building Act 2004

You can get in trouble if you don't sort your dam into the right group when you're supposed to.

134C: Offence of failing to classify dam

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Health and Safety at Work Act 2015

This Act covers work in specific sea areas and offshore travel around New Zealand

11: Application of Act in exclusive economic zone and in or on continental shelf

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Health and Safety at Work Act 2015

Rules for keeping workers safe in mines, quarries, and tunnels

Schedule 3: Health and safety in mining sector

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Income Tax Act 2007

Spreading mining costs over time based on production levels

EJ 20E: Certain mining expenditure spread on basis of units of production

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Crimes Act 1961

Going onto a farm to do something illegal can get you in big trouble

231A: Entry onto agricultural land with intent to commit imprisonable offence

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Income Tax Act 2007

List of major annual sales for young racehorses in New Zealand

Schedule 18B: Premier yearling sales

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Income Tax Act 2007

Types of young racing and breeding horses

Schedule 18C: Breeds and classes of bloodstock

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Resource Management Act 1991

Rules for farmers to keep water clean on their farms

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Resource Management Act 1991

This part explains how farms will use special plans to help protect our rivers and lakes from farming pollution.

217A: Purpose

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Resource Management Act 1991

This section explains the meaning of important words and phrases used in the rules about farm plans for protecting water.

217B: Interpretation

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Resource Management Act 1991

This part tells you where and when the rules about freshwater farm plans start working in different parts of New Zealand.

217C: Application of this Part

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Resource Management Act 1991

Farms over a certain size or with specific types of land use must have a special plan to protect freshwater.

217D: Farm must have certified freshwater farm plan if it meets land use threshold

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Resource Management Act 1991

Farm operators must create, follow, and update a special plan to protect freshwater on their farms.

217E: Main duties of farm operators

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Resource Management Act 1991

This law explains what a farmer must include in their plan to protect water and nature on their farm.

217F: Contents of freshwater farm plan

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Resource Management Act 1991

A farm operator must have their freshwater farm plan checked and approved by an expert within a set time.

217G: Certification of freshwater farm plan

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Resource Management Act 1991

A farmer must let someone check if they're following the rules to keep water clean on their farm.

217H: Audit of farm for compliance with certified freshwater farm plan

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Resource Management Act 1991

Regional councils make sure farms follow the rules about water and can check their plans.

217I: Functions of regional councils

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Resource Management Act 1991

The regional council must keep track of important information about farms and their water protection plans.

217J: Records that must be kept by regional council

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Resource Management Act 1991

Regional councils must choose people to check and review farm plans, following special rules.

217K: Regional council must appoint certifiers and auditors

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Resource Management Act 1991

This explains how rules in farm plans work alongside other rules, and which ones you need to follow when they're different.

217L: Relationship between certified freshwater farm plan and specified instruments

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Resource Management Act 1991

Rules that explain how to make and manage plans for protecting water on farms

217M: Regulations relating to freshwater farm plans

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Resource Management Act 1991

Rules about selling special plant food that can harm rivers and lakes

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Resource Management Act 1991

This part helps track efforts to make water cleaner by gathering information about fertiliser sales.

217N: Purpose of this Part

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Resource Management Act 1991

This law explains what plant food with nitrogen in it means when talking about how it affects water and nature.

217O: Nitrogenous fertiliser defined

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Resource Management Act 1991

People must follow rules about sharing information on fertiliser sales to help protect water.

217P: Obligation to comply with regulations

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Resource Management Act 1991

Rules about recording and sharing information when farmers buy fertiliser to help protect water

217Q: Regulations relating to sales information on nitrogenous fertiliser

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Income Tax Act 2007

Rules for restarting oil or gas production after previously stopping

CT 5B: Resuming commercial production

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Income Tax Act 2007

Spreading income over six years for cattle culled due to Mycoplasma bovis

EZ 4B: Cattle destroyed because of Mycoplasma bovis: spreading

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Income Tax Act 2007

Refund for overpayment into income equalisation account due to Mycoplasma bovis cattle sale income spreading

EZ 80: Refund of excess deposit in main income equalisation account as consequence of election under section EZ 4B

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Resource Management Act 1991

Important actions farmers can do quickly in emergencies

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Resource Management Act 1991

These rules explain when and how farmers can do emergency work on their land without special permission.

331A: Application of sections 331B to 331E

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Resource Management Act 1991

Councils must quickly update their plans if the government changes areas set aside for Māori aquaculture, without needing to follow the usual process.

85AA: Plan must be updated to reflect changes to aquaculture settlement area

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Resource Management Act 1991

The law says the government must tell everyone about special permissions for using parts of the sea and coast.

165UA: Public notice of offer of authorisations by Minister of Aquaculture

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Resource Management Act 1991

The Minister tells the local council to give permission if someone's offer is accepted.

165YA: Grant of authorisation

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Resource Management Act 1991

The person in charge of fish farms can stop people from asking to use the sea for a while if there are problems or too many people want to use it.

165ZDA: Minister of Aquaculture may suspend applications to occupy common marine and coastal area for purposes of aquaculture activities on own initiative

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Resource Management Act 1991

When the Minister stops new fish farming applications, you can't apply for a permit in that area until the stop ends.

165ZDB: Effect on applications of suspension under section 165ZDA

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Resource Management Act 1991

A regional council can allow a farming group to check and approve farm water plans if they meet certain rules.

217KA: Regional council may approve industry organisation to provide certification or audit services

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Income Tax Act 2007

Rules for farmers and horticulturalists replacing flood-damaged property using insurance money

CZ 25D: Improvements to farmland and horticultural plants affected by North Island flooding events and replaced—insurance or compensation

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Income Tax Act 2007

List of special farming and food industry buildings that get different tax treatment

Schedule 39: Items for purposes of definition of special excluded depreciable property

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Resource Management Act 1991

This part explains important words used when talking about permits for activities in the sea and on the coast.

165ZFHA: Interpretation

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Resource Management Act 1991

Coastal permits for marine farms can be extended for up to 20 years or until the end of 2050, whichever comes first.

165ZFHC: Extension of coastal permits for marine farms

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Resource Management Act 1991

This law explains how to update your sea farming permit if it was extended when the new rules came in.

165ZFHD: Updating of extended coastal permits

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Resource Management Act 1991

If you choose to keep using your old permit for your sea farm, you must give up your new permit.

165ZFHF: Decision to operate under extant coastal permit

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Resource Management Act 1991

The law allows authorities to check and change the rules for some sea farming permits.

165ZFHI: Power to undertake review

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Resource Management Act 1991

The review aims to improve how we look after the sea and coast while letting fish farms keep working.

165ZFHJ: Purpose of review

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Resource Management Act 1991

The government's top marine official must agree before changes to sea farming rules can be looked at.

165ZFHK: Concurrence of Director-General required for review to proceed

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About this project

What is this project?

This project is an experiment to take difficult language, and make it easier to read and understand for everyone.

How do we do this?

What’s our process for taking the law and turning it into plain language?

Why is the law written like it is?

Laws are often hard to read. They use a lot of words and language we don’t usually use when we talk.

Should we use AI for this?

What are the good and bad sides of using AI?

Is this information the actual law?

We hope that this information will help people understand New Zealand laws. But we think that it’s important you talk to someone who understands the law well if you have questions or are worried about something.

You can talk to Community Law or Citizen’s Advice Bureau about your rights.

Remember that AI can make mistakes, and just reading the law isn’t enough to understand how it could be used in court.