Overseas Investment Amendment Regulations 2021

2021/170

Coat of Arms of New Zealand

Overseas Investment Amendment Regulations 2021

Patsy Reddy, Governor-General

Order in Council

At Wellington this 28th day of June 2021

Present:
Her Excellency the Governor-General in Council

These regulations are made under sections 38A, 61, 61C, and 127 of the Overseas Investment Act 2005

(a)

on the advice and with the consent of the Executive Council; and

(b)

to the extent that they are made under section 38A or 61 of that Act, on the recommendation of the Minister of Finance; and

(c)

to the extent that they are made under section 61C of that Act, on the recommendation of the Minister of Finance made in accordance with section 61E of that Act; and

(d)

to the extent that they are made under section 127 of that Act, on the recommendation of the Minister of Finance made in accordance with section 127(2) and (3) of that Act.

Contents

1Title
2Commencement
3Principal regulations
4Regulation 3 amended (Interpretation)
5Regulation 3C amended (Strategically important businesses)
6Cross-heading above regulation 4 amended
7Regulation 4 amended (Purpose of regulations 5 to 10)
8Regulation 5 amended (Procedure for offering farm land or farm land securities for acquisition on open market)
9Regulation 6 amended (Obligation of owner to advertise that farm land or farm land securities available for acquisition)
10Regulation 7 amended (Content of advertisement)
11Regulation 8 replaced (Form of advertisement)
8Form of advertisement
12Regulation 9 amended (Farm land or farm land securities must be on open market for minimum period)
13Regulation 10 amended (Advertisement must be published within previous 12 months)
14Regulation 11 amended (Effect of regulations 5 to 10)
15Regulation 37 amended (Exemptions for corporate dealing)
16Regulation 38 replaced (Exemptions for shareholding creep by consent holder)
38Exemptions for minor increases if ownership or control has dipped below consented level
17Regulation 40 amended (Exemptions for trusts)
18New regulations 42A and 42B inserted
42AFurther exemption related to certain rights or interests that are ancillary to permitted security arrangements
42BExemption for transfer of certain debt obligations
19Regulation 46 amended (Exemption for underwriting)
20New regulation 55A inserted (Exemption for covenants)
55AExemption for covenants
21Cross-heading above regulation 62 amended
22New regulation 63A inserted (Further exemption for redeemable preference shares)
63AFurther exemption for redeemable preference shares
23New regulation 64D and cross-heading inserted
64DCriteria for section 20AA exemptions
24Regulation 65 amended (Application of, and interpretation for, subpart)
25Regulation 69B amended (Land owned or managed by governance entity of collective group of Māori)
26New subpart 4 of Part 3 inserted
69CRequirements imposed if overseas investment in significant business assets
69DWhat tax information must be provided
27Schedule 1AA amended
28Schedule 1 revoked
29Schedule 2 amended
Explanatory note
Administrative Information

Regulations

1 Title

These regulations are the Overseas Investment Amendment Regulations 2021.

2 Commencement

(1)

These regulations come into force on 5 July 2021 subject to the following exceptions.

(2)

Regulation 5 (which relates to strategically important businesses) comes into force on 29 July 2021.

(3)

Regulations 4, 6 to 14, and 28 (which relate to farm land advertising) come into force on 24 November 2021.

3 Principal regulations

These regulations amend the Overseas Investment Regulations 2005.

Interpretation and matters relating to terms defined in Act

4 Regulation 3 amended (Interpretation)

In regulation 3(1), revoke the definition of farm land securities.

5 Regulation 3C amended (Strategically important businesses)

After regulation 3C(5), insert:

Financial institutions and financial market infrastructure

(5A)

A business that is a financial institution or is involved in financial market infrastructure is a SIB if the business—

(a)

is carried on by a registered bank (as defined in section 2(1) of the Reserve Bank of New Zealand Act 1989) and the value of the bank’s assets is at least $80 billion; or

(b)

operates an FMI that is designated under section 20 of the Financial Market Infrastructures Act 2021 by a designation notice that specifies that the FMI is systemically important (within the meaning of those terms in that Act).

Amendments relating to farm land advertising

6 Cross-heading above regulation 4 amended

In the cross-heading above regulation 4, replace farm land securities with section 12 interests.

7 Regulation 4 amended (Purpose of regulations 5 to 10)

(1)

In regulation 4(a), replace “the securities to which the overseas investment relates (farm land securities)” with “section 12 interest”.

(2)

In regulation 4(b),—

(a)

replace “farm land securities” with “section 12 interest”; and

(b)

replace “they are” with “it is”.

8 Regulation 5 amended (Procedure for offering farm land or farm land securities for acquisition on open market)

(1)

In the heading to regulation 5, replace farm land securities with section 12 interest.

(2)

In regulation 5, replace “farm land securities” with “section 12 interest”.

9 Regulation 6 amended (Obligation of owner to advertise that farm land or farm land securities available for acquisition)

(1)

In the heading to regulation 6, replace farm land securities with section 12 interest.

(2)

In regulation 6, replace “the farm land securities are” with “section 12 interest is”.

10 Regulation 7 amended (Content of advertisement)

In regulation 7(b)(i), replace “the farm land securities are” with “section 12 interest is”.

11 Regulation 8 replaced (Form of advertisement)

Replace regulation 8 with:

8 Form of advertisement

The advertisement under regulation 6 must be published—

(a)

on the Internet and in at least 1 other medium that is in the table set out in paragraph (b); and

(b)

in accordance with the minimum requirements set out in the following table for that particular medium:

MediumMinimum requirements
InternetMust be of usual prominence on an Internet site generally used for advertising acquisition of land on the open market for 30 working days
NewspaperMust be of usual prominence in the property section of 1 edition that is generally available to persons in the district in which the relevant land is located
Real estate sales publicationMust be of usual prominence in 1 edition that is generally available to persons in the district in which the relevant land is located
12 Regulation 9 amended (Farm land or farm land securities must be on open market for minimum period)

(1)

In the heading to regulation 9, replace farm land securities with section 12 interest.

(2)

In regulation 9(1),—

(a)

replace “the farm land securities” with “section 12 interest”; and

(b)

replace “20” with “30”.

(3)

In regulation 9(2), replace “the farm land securities” with “section 12 interest”.

13 Regulation 10 amended (Advertisement must be published within previous 12 months)

In regulation 10(b), replace “is given effect to” with “is entered into”.

14 Regulation 11 amended (Effect of regulations 5 to 10)

In regulation 11, replace “the farm land securities” with “section 12 interest” in each place.

Amendments to Part 2, which relates to exemptions

15 Regulation 37 amended (Exemptions for corporate dealing)

(1)

In the heading above regulation 37(1)(a), replace 95% with 75%.

(2)

In regulation 37(1)(a)(i), replace “directly or indirectly at least 95%” with “75% or more”.

(3)

In regulation 37(1)(a)(ii), replace “directly or indirectly owns at least 95%” with “owns 75% or more”.

(4)

In regulation 37(1)(b), delete “where owns means directly or indirectly owns”.

(5)

After regulation 37(1)(b), insert:

(ba)

the acquisition by an overseas person that is a body corporate (A) of property from 2 or more overseas persons (B) where,—

(i)

after the acquisition, each B owns the same proportion of the total securities in A as the proportion that the B owned (before the acquisition) of the property that is being acquired by A; and

(ii)

before the acquisition,—

(A)

to the extent that the property is securities in a person (C), no overseas person (or their associate) other than a B owns any of the securities in C; and

(B)

to the extent that the property is not securities, no overseas person (or their associate) other than a B owns any of the property.

Example

Five persons own sensitive land in equal shares. Three of the 5 are overseas persons. The 5 owners set up a holding company and sell the land to the holding company ready to list it. The holding company is 60%-owned by overseas persons, so is an overseas person. So the sale of the land to the holding company requires consent.

This exemption applies if the 3 existing overseas owners each have the same percentage interest in the holding company as they had in the sensitive land, ie, 20% each.

(6)

After regulation 37(1), insert:

(1A)

In this regulation, own,—

(a)

in relation to securities, means to have, directly or indirectly, a beneficial entitlement to, or a beneficial interest in, the securities:

(b)

in relation to other property, means to have any direct or indirect interest in the property.

(7)

In regulation 37(2), after “(b),”, insert “(ba),”.

16 Regulation 38 replaced (Exemptions for shareholding creep by consent holder)

Replace regulation 38 with:

38 Exemptions for minor increases if ownership or control has dipped below consented level

(1)

The purpose of this regulation is to provide exemptions in respect of minor increases in ultimate ownership and control by overseas persons or associates of overseas persons if consent has already been granted for those overseas persons to own or control sensitive assets.

(2)

This regulation applies if—

(a)

the relevant Minister or Ministers have previously granted consent (the consent) for the acquisition of securities or rights or interests in securities of another person (B) (the consented securities); and

(b)

the consent holder or an associate of the consent holder (A) acquired some or all of the consented securities in accordance with the Act but, since that acquisition, A has disposed of some, but not all, of the consented securities and, as a result, A’s ownership or control interest limit (see section 12(2) of the Act) is less than the consented ownership or control interest limit.

(3)

The requirement for consent does not apply to the extent that giving effect to a transaction results in an acquisition by A of securities or rights or interests in securities of B (the further securities) if—

(a)

A (either alone or together with its associates) does not have an increase in an existing ownership or control interest in B that results in an ownership or control interest in B that equals or exceeds the consented ownership or control interest limit; and

(b)

the further securities and the consented securities are securities of the same class; and

(c)

the acquisition does not give A (either alone or together with its associates) any or more disproportionate access to or control of a strategically important business.

(4)

However, subclause (3)(a) does not apply if the acquisition of the consented securities resulted, or would have resulted if acquired, in A (either alone or together with its associates) having a 100% ownership or control interest in B.

(5)

If A relies on an exemption in this regulation, the conditions of the consent continue in effect as conditions of the consent as if the further securities were covered by the consent.

(6)

In this regulation, the consented ownership or control interest limit must be calculated under section 12(2) of the Act using the existing ownership or control interest that A had before disposing of consented securities.

17 Regulation 40 amended (Exemptions for trusts)

After regulation 40(1)(a), insert:

(aa)

the transfer of property to a trustee, executor, or administrator of the will or of the estate of a deceased person, on appointment as such under that will or estate or under a trust established by that will or estate:

18 New regulations 42A and 42B inserted

After regulation 42, insert:

42A Further exemption related to certain rights or interests that are ancillary to permitted security arrangements

(1)

This regulation applies if a person (A) acquires a permitted security arrangement and at the same time, as an ancillary part of that arrangement, acquires an interest or a right under an insurance contract.

(2)

The requirement for consent does not apply to the extent that giving effect to a transaction results in the acquisition by A of an interest or a right under the insurance contract if—

(a)

the insurance contract relates to the same property as the permitted security arrangement; and

(b)

the contract is a contract of insurance against physical loss or damage of that property; and

(c)

the acquisition is in good faith and in the ordinary course of business; and

(d)

the transaction is not entered into with the intention of using the acquisition to make an overseas investment in sensitive land or an overseas investment in significant business assets or an overseas investment in fishing quota without consent.

42B Exemption for transfer of certain debt obligations

The requirement for consent does not apply to a transaction to the extent that—

(a)

giving effect to the transaction results in a transfer of an interest or right that is solely an interest in or right to be paid money that has been deposited with or lent to, or is otherwise (actually or contingently) owing by, any person (whether or not the interest or right arises under a financing transaction); and

(b)

the interest or right is not convertible into a security within paragraphs (a) to (d) of the definition of security in section 6(1) of the Act; and

(c)

the transaction is entered into by the parties in good faith and in the ordinary course of business; and

(d)

the transaction is not entered into with the intention of using the transfer to make an overseas investment in sensitive land or an overseas investment in significant business assets or an overseas investment in fishing quota without consent.

Compare: 2005 No 82 Schedule 1AA cl 33

19 Regulation 46 amended (Exemption for underwriting)

In regulation 46, after “issue”, insert “or sale”.

20 New regulation 55A inserted (Exemption for covenants)

After regulation 55, insert:

55A Exemption for covenants

(1)

The requirement for consent under section 10(1)(a) of the Act does not apply to a transaction to the extent that giving effect to the transaction results in the acquisition, by an overseas person or an associate of an overseas person (A), of a section 12 interest if the estate or interest in land described in section 12(1)(a) of the Act is a benefit that A can enforce under—

(a)

a covenant (whether a positive or restrictive covenant); or

(b)

a covenant in gross.

(2)

However, the exemption under subclause (1) does not apply if giving effect to the transaction would have the same effect as, or a similar effect to, A acquiring (directly or indirectly) any of the following in relation to the sensitive land to which the section 12 interest relates:

(a)

a freehold or leasehold estate or other right to occupy the land:

(b)

a mortgage or charge on the land:

(c)

a profit à prendre or other right to take resources from the land.

(3)

In this regulation,—

covenant has the same meaning as in section 4 of the Property Law Act 2007

covenant in gross has the same meaning as in section 307A of the Property Law Act 2007.

21 Cross-heading above regulation 62 amended

In the cross-heading above regulation 62, replace Exemption with Exemptions.

22 New regulation 63A inserted (Further exemption for redeemable preference shares)

After regulation 63, insert:

63A Further exemption for redeemable preference shares

(1)

This regulation applies to an entity incorporated in New Zealand if—

(a)

the entity issues redeemable preference shares that are redeemable only in cash and that do not entitle the holder to exercise voting rights (except if payment of a dividend is in arrears); and

(b)

but for this regulation, the entity would be an overseas person as a result only of the ownership or control of those redeemable preference shares.

(2)

The entity is exempt from the definition of overseas person.

23 New regulation 64D and cross-heading inserted

After regulation 64C, insert:

Exemptions for transactions that are transactions of national interest

64D Criteria for section 20AA exemptions

(1)

This regulation prescribes the criteria relating to control and influence by government that relevant government enterprises must meet for the purpose of an exemption under section 20AA of the Act (which allows for exemptions for transactions that are transactions of national interest only because the relevant estate or interest in land, property, or fishing quota is acquired by a relevant government enterprise).

(2)

The criteria that a relevant government enterprise (R) must meet for the purpose of section 20AA(2)(a) of the Act are as follows:

(a)

the government of any 1 country must not have the right to exercise or control the exercise of more than 25% of the voting power at a meeting of R; and

(b)

there must be appropriate limitations on any government’s ability to control or influence R’s investment or management decisions that ensure that no government is able to influence any individual investment decisions, or the management of any individual investments, other than on a commercial basis; and

(c)

any earlier use of influence by a government (for example, any previous strategic directives to R, or to any member of R’s governing body) was not contrary to New Zealand’s national interest (for example, the directives were only to pursue environmental objectives that were shared by New Zealand).

(3)

In this regulation, government means all of the following:

(a)

the government or any part of the government (including regional or local government) of a country or territory, or a part of a country or territory, other than New Zealand:

(b)

a person who is acting as an agent, a trustee, or a representative of a person described in paragraph (a):

(c)

a person who is acting in any way on behalf of a person described in paragraph (a):

(d)

a person who is acting subject to the direction, control, or influence of a person described in paragraph (a).

24 Regulation 65 amended (Application of, and interpretation for, subpart)

(1)

In regulation 65(2)(b), after “37(1)(b)”, insert “and (ba)”.

(2)

In regulation 65(2)(e), replace “regulation 40(1)(b)”, with “regulation 40(1)(aa) and (b)”.

Amendments to rest of principal regulations

25 Regulation 69B amended (Land owned or managed by governance entity of collective group of Māori)

Replace regulation 69B(1) with:

(1)

This regulation prescribes enactments for the purposes of table 2 in Part 1 of Schedule 1 of the Act.

26 New subpart 4 of Part 3 inserted

After subpart 3 of Part 3, insert:

Subpart 4—Information for tax purposes

69C Requirements imposed if overseas investment in significant business assets

(1)

This regulation applies for the purpose of section 38A of the Act.

(2)

Every person that must apply for consent to make an overseas investment in significant business assets under section 10(1)(b) of the Act (an investor) must provide to the regulator the information listed in regulation 69D (tax information).

(3)

The tax information must be accurate at the time it is provided.

(4)

The tax information must be provided as a separate tax section of the application for consent, at the time the application is made.

(5)

Without limiting subpart 2 of Part 2 of the Act, the tax information must be accompanied by a signed statement by the investor or their duly authorised representative verifying that, to the best of their knowledge, the tax information provided is accurate.

69D What tax information must be provided

(1)

The tax information that must be provided under regulation 69C is all of the following:

Description of activities

(a)

a short description of the investor’s plan for the significant business assets over the 3-year period that starts when the investment will be given effect to, including details of any significant capital expenditure likely to be made or required over that period:

(b)

the tax residence of the investor:

(c)

if relevant, the tax residence of the investor’s holding company and any ultimate holding company:

Capital structure for investment

(d)

the likely level of equity funding for the investment:

(e)

the likely level of debt funding for the investment:

(f)

whether the investment is likely to involve the use of a hybrid arrangement or entity covered by subpart FH of the Income Tax Act 2007:

Transfer pricing arrangements

(g)

the likely nature and extent of any arrangements likely to be covered by the rules relating to transfer pricing arrangement in sections GC 6 to GC 14 of the Income Tax Act 2007, including—

(i)

any likely transfer pricing arrangements that are likely to involve a supply by a New Zealand tax resident to a non-New Zealand tax resident:

(ii)

any likely transfer pricing arrangements that are likely to involve an acquisition by a New Zealand tax resident from a non-New Zealand tax resident:

Other

(h)

any relevant double tax agreements:

(i)

whether an application is likely to be made to the Commissioner of Inland Revenue for a ruling or advance pricing agreement in respect of any aspect of the investment.

(2)

Unless the context otherwise requires, terms used in this regulation have the same meanings as in the Inland Revenue Acts (within the meaning of section 3(1) of the Tax Administration Act 1994).

27 Schedule 1AA amended

In Schedule 1AA,—

(a)

insert the Part set out in the Schedule of these regulations as the last Part; and

(b)

make all necessary consequential amendments.

28 Schedule 1 revoked

Revoke Schedule 1.

29 Schedule 2 amended

(1)

In Schedule 2, Part 6A, after item 34A, insert:

34BFor each application under section 20AA(3) of the Act (exemptions from definition)25,500

(2)

In Schedule 2, Part 7, before item 35, insert:

34CFor each application under section 20(5) of the Act (exemptions from farm land offer criterion)13,000
34D

For each application under section 29A(1) of the Act if a person or persons (A) have previously met the investor test (whether under section 18A or section 29A(1)) and the application is for either or both of the following:

(a)

a reassessment of A because of a change in the extent to which investor test factors were established or not established since the investor test was last met:

(b)

an assessment of persons that could apply under section 29A(7) with A

13,000
34EFor any other application under section 29A of the Act 25,500
34F

Discount to be deducted from fees in this schedule for any application—

(a)

in respect of which all of the persons that are required to meet the investor test in respect of the overseas investment (see section 18A(2) of the Act) have previously met the investor test; and

(b)

to which section 29A(3) and (4) of the Act applies

12,500

Schedule New Part 7 of Schedule 1AA inserted

r 27

Part 7 Provisions relating to Overseas Investment Amendment Regulations 2021

12 Application of new exemptions

(1)

On and after 5 July 2021, for the purpose of determining whether consent for a transaction is required, the new exemptions apply—

(a)

regardless of when the transaction is entered into and when the application for consent is made; and

(b)

even if, under clause 36 of Schedule 1AA of the Act, the old Act applies to the transaction.

(2)

However, the new exemptions do not apply if—

(a)

the transaction was entered into, and given effect to, before 5 July 2021 (even if an application for consent is made, or consent is given, after that date); or

(b)

consent for the transaction was given before 5 July 2021 (even if it is entered into, or given effect to, after that date).

(3)

In this clause,—

new exemption means an exemption provided under these regulations as amended by the Overseas Investment Amendment Regulations 2021, for a transaction that would not have been exempt before 5 July 2021

old Act means the Act immediately before 5 July 2021.

13 Change to classes of strategically important business: registered banks and financial market infrastructure

Clause 36 of Schedule 1AA of the Act applies, with necessary modifications, for the purposes of determining whether an overseas investment transaction is a transaction of national interest under section 20A of the Act, in relation to the commencement of regulation 5 (strategically important businesses) of the Overseas Investment Amendment Regulations 2021.

14 Permanent call-in regime: transactions entered into before commencement

(1)

The purpose of this clause is to apply amendments to the call-in regime made by the Overseas Investment Amendment Act 2021 and the Overseas Investment Amendment Regulations 2021 to transactions entered into on or after commencement.

(2)

For the purposes of Part 3 of the Act, the following provisions continue to apply to transactions entered into before commencement:

(a)

the Act as it exists immediately before commencement; and

(b)

these regulations as they exist immediately before commencement.

(3)

In the case of transactions entered into on or after commencement, the new provisions apply.

(4)

In this clause,—

commencement means commencement of the relevant provision

new provisions means the provisions immediately after the amendments referred to in subclause (1) are made.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations amend the Overseas Investment Regulations 2005 (the principal regulations). Most of the regulations come into force on 5 July 2021. However, regulation 5 (which relates to strategically important businesses) comes into force on 29 July 2021 and the amendments relating to farm land advertising come into force on 24 November 2021.

The main changes to the principal regulations include the following:

  • prescribing 2 additional classes of businesses that are SIBs for the purposes of the definition of strategically important business in section 6(1) of the Act, namely, registered banks with minimum assets of $80 billion, and systemically important financial market infrastructure (see regulation 3C):

  • changing the farm land advertising requirements by changing the types of advertising that will be permitted (see regulation 8) and by extending the minimum farm land Internet advertising period from 20 to 30 working days (see regulation 9). Regulations 4 to 11 as they read immediately before commencement will continue to apply to transactions entered into before commencement (see clause 36(2)(a) of Schedule 1AA of the Overseas Investment Act 2005):

  • aligning the “corporate dealing” exemption with the treatment of incremental investments (see regulation 37):

  • clarifying that that exemption applies where the ownership of each party to the transaction is the same 2 or more overseas persons, rather than just the same single overseas person (see regulation 37(1)(ba)):

  • exempting certain overseas persons whose ownership or control limit fluctuates above and below a control limit (see regulation 38):

  • exempting the transmission of assets from a deceased estate to the executor or administrator from consent requirements (see regulation 40):

  • clarifying the treatment of debt transactions, including making the standing consent for transfers of certain debt securities permanent, and ensuring that investors can acquire rights (such as the right to claim under a guarantee) that are ancillary to certain other arrangements (see regulations 42A and 42B):

  • extending the exemption for underwriting (see regulation 46):

  • exempting covenants from the types of interests in land that require consent under the Act (see regulation 55A):

  • extending the exemption for redeemable preference shares (see regulation 63A):

  • introducing control and influence criteria for the purpose of the exemption for non-New Zealand Government enterprises from automatic application of the national interest test (see regulation 64D):

  • implementing the tax information provisions (for example, the applications that section 38A will apply to and the type of information that must be provided) (see regulations 69C and 69D):

  • inserting transitional provisions (see Schedule 1AA):

  • inserting new fees (see Schedule 2).

Statement of reasons

The following statement of reasons is published for the purposes of section 61F(5) of the Overseas Investment Act 2005

This statement sets out the Minister’s reasons for recommending the exemption regulations in the Overseas Investment Amendment Regulations 2021 and why the Minister considered each exemption to be necessary, appropriate, or desirable. The Minister responsible for the Overseas Investment Act 2005 (the Act) (the Minister of Finance) formally delegated authority to recommend the making of regulations under the Act to the Associate Minister of Finance (Hon David Parker).

Under section 61E(1) of the Act, the Minister may recommend exemption regulations only if the Minister considers that—

  • there are circumstances that mean that it is necessary, appropriate, or desirable to provide an exemption for any of the matters referred to in section 61B(a) to (c) of the Act; and

  • the extent of the exemption is not broader than is reasonably necessary to address those circumstances.

When considering whether to recommend that an exemption regulation be made, the Minister must have regard to the purposes of the Act, which are—

  • to acknowledge that it is a privilege for overseas persons to own or control sensitive New Zealand assets by requiring overseas investments in those assets, before being made, to meet criteria for consent and imposing conditions on those overseas investments; and

  • to manage certain risks, such as national security and public order risks, associated with transactions by overseas persons.

The Minister may also have regard to all or any of the factors set out in section 61E(2)(b) of the Act, including any other factors that seem to the Minister to be relevant to the circumstances.

Reasons for exemption for corporate dealings: other acquisitions if a 25% or less change in ultimate ownership and control by overseas persons (regulation 37(1)(a))

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

This amendment would expand the existing exemption in regulation 37(1)(a) so that the transfer of sensitive assets between entities in a corporate group that are directly or indirectly 75% or more owned by the same overseas person do not require consent. This is a reduction on the 95% threshold previously in place.

I consider that this exemption is appropriate and desirable, having regard to the Act’s purposes. The Act does not require consent where overseas persons acquire 25% or less ownership of sensitive assets. Accordingly, it is unduly burdensome to require consent for the transfer of sensitive assets between entities in a corporate group, where—

  • the existing ultimate ownership of the sensitive assets remains at least 75% the same; and

  • other overseas persons (that is, overseas persons not indirectly or directly controlled by the same ultimate owner) collectively do not gain a more than 25% ultimate ownership of the sensitive assets (which is the threshold for requiring consent under the Act).

I further consider that this exemption is not broader than is reasonably necessary because it is limited to situations where there is a 25% or less change of ultimate ownership of sensitive assets by overseas persons, which does not confer an increase in the ability to direct the use of the sensitive asset. Any transaction resulting in a more than 25% change of ultimate ownership of sensitive assets by overseas persons would require consent, according to the Act’s usual rules.

Reasons for exemptions for corporate dealing: other acquisitions if ultimate ownership and control by overseas persons is by the same 2 or more overseas persons (regulation 37(1)(ba))

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

This exemption would allow companies and other entities that are overseas persons and own sensitive assets to transfer the sensitive assets to different entities where—

  • the proportion of direct or indirect ownership of the sensitive New Zealand asset that is held by overseas persons remains the same; and

  • those overseas persons with that interest remain the same and hold their interest in the same proportions.

For example, if 2 overseas persons (OP1 and OP2) each hold 30% of the securities in a significant business asset and a New Zealand company owns the remaining 40%, the exemption would allow the significant business asset to be transferred to a holding company in which OP1 and OP2 each hold 30% and no other overseas persons hold an interest.

I consider this exemption is appropriate and desirable, having regard to the Act’s purposes, because overseas persons’ control and ownership of the asset is not changing as result of the transaction. Requiring overseas persons to obtain consent in these circumstances would be inefficient and unduly burdensome for affected overseas persons.

In addition, these types of transactions are common for preparing an asset for sale and public listings. Removing such barriers to public listings is important to improving New Zealand’s financial markets.

I consider that this exemption is not broader than is reasonably necessary because it is limited to where the proportions of overseas ownership of an asset remains identical.

Reasons for exemption for minor increases if ownership or control has dipped below consented level (regulation 38)

This exemption is for the purpose referred to in section 61B(c)(iii) of the Act—allowing for exemptions for minor increases in ultimate ownership and control by overseas persons or associates of overseas persons, if consent has already been granted for those overseas persons to own or control sensitive assets.

Sections 12 and 13 of the Act allow an overseas person (either alone or together with their associates) to increase their interest in a sensitive New Zealand asset by any amount within ownership or control interest limits. This means that, without an exemption, an overseas person that temporarily drops below an ownership or control interest limit will be unable to return to their previously consented level of interest.

This amendment would exempt overseas persons that reduce their interest in a sensitive asset below the limits of more than 25%, 50%, 75%, or 100% to increase their interest back to within their previous ownership or control interest limit without consent, provided that—

  • the overseas person or their associate (alone or together with their associates) previously held consent; and

  • their ownership or control did not reduce to 0% following the consent.

For example, if an overseas person (A) acquired a 60% interest in a sensitive New Zealand asset (B) with consent, then subsequently reduced its interest in B to 40%, regulation 38 would allow A to increase its interest in B back to 60% without consent.

I consider this exemption is appropriate and desirable, having regard to the Act’s purposes. The exemption will only allow minor increases in ultimate ownership and control by overseas persons above their previous level of consent, within the constraints of any ownership or control interest limit that would apply to the originally consented acquisition. Screening investments in securities that return to a level of ownership or control that has already received consent would have limited value from a risk management perspective.

I also consider that the exemption is not broader than is reasonably necessary to address those circumstances. The exemption is limited to circumstances where the overseas person’s interest has not been extinguished and to where they (or their associate) holds consent. These limitations ensure that overseas persons continue to be required to comply with conditions of consent when they return to an interest between the control limits that they previously had consent to hold an interest within.

Reasons for exemption for the transmission of sensitive assets from a deceased person to an overseas person that is the administrator, trustee, or executor of their estate (regulation 40)

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

Currently, regulation 40 exempts from consent requirements the transfer of sensitive assets by a trustee, executor, or administrator of the will or estate of a deceased person to an overseas person who is a beneficiary of property under that will or estate or under a trust established by that will or estate.

This amendment would provide an exemption for the transfer of sensitive assets from a deceased person to the trustee, executor, or administrator of the will or of the estate of that person, if the trustee, executor, or administrator is an overseas person.

I consider that this exemption is appropriate and desirable, having regard to the Act’s purposes. The transactions covered by the new exemption only result in a temporary change in ownership or control of sensitive assets, as these are subsequently passed on from the trustee, executor, or administrator of the will or estate to the beneficiaries of the will or estate. Requiring consent for such transactions is impractical and unduly burdensome as they pose little to no risk, are commonplace, and are regulated by other regimes.

Furthermore, I consider that the exemption is no broader than is reasonably necessary, as it is limited to a very specific type of transaction, rather than a broader range of transactions involving trustees.

Reasons for further exemption related to rights or interests under insurance contracts that are ancillary to permitted security arrangements (regulation 42A)

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

The existing regulations 41 and 42 allow overseas persons to acquire “permitted security arrangements” in certain circumstances without consent.1

The existing exemptions for permitted security arrangements exclude a number of rights and interests under insurance contracts that are also transferred together with those permitted security arrangements but do not fall within the definition.

The amended exemption will also exempt acquisitions of these rights or interests from the need for consent if—

  • the insurance contract relates to the same property as the permitted security arrangement; and

  • the contract is a contract of insurance against physical loss or damage of the property; and

  • the acquisition is in good faith and in the ordinary course of business; and

  • the transaction is not entered into with the intention of acquiring a sensitive New Zealand asset.

I consider that this exemption is appropriate and desirable, having regard to the Act’s purposes. An overseas person acquiring these rights or interests under an insurance contract is very unlikely to change the effective ownership or control of the underlying sensitive asset.

In addition, facilitating the trading of security arrangements is important to support access to finance on reasonable terms. As such, the exemption is also desirable to avoid limiting overseas persons’ willingness to lend money to people acquiring sensitive New Zealand assets.

Further, I consider that this exemption is not broader than is reasonably necessary because of the limitations in the third paragraph above.

Reasons for exemption for transfer of certain debt obligations (regulation 42B)

This exemption is for the matters referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

There is currently a standing consent in the Act for acquisitions of interests or rights to be paid under a loan obligation. This standing consent will expire when the Overseas Investment Amendment Act 2021 comes into force (42 days after it receives Royal assent).

The new exemption will replace the standing consent and also exempt the acquisition of non-finance-like debts, such as trade receivables, as well as contingent liabilities such as a guarantee or an interest in insurance proceeds. As with the other exemptions for transactions involving the trade in debt interests by overseas persons, it also requires that the transaction is—

  • solely an interest or right to be paid money; and

  • not convertible into a security; and

  • entered into in good faith and in the ordinary course of business; and

  • not entered into with the intention of making an overseas investment in sensitive assets without consent.

I consider that this exemption is appropriate and desirable, having regard to the Act’s purposes. Facilitating the trading of debt is important to support access to finance on reasonable terms. As such, the exemption is also desirable to avoid limiting overseas persons’ willingness to provide finance in New Zealand.

Further, I consider this exemption is not broader than is reasonably necessary because it is limited to transactions entered into—

  • in good faith and in the ordinary course of business; and

  • with no intention of using the interest to acquire sensitive land, significant business assets, or fishing quota without consent.

Reasons for exemption for the underwriting by overseas persons of sales of securities (regulation 46)

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be impractical, inefficient, unduly costly, or unduly burdensome, taking into account the sensitivity of the sensitive assets and the nature of the overseas investment transaction.

Currently, regulation 46 exempts transactions that have the effect of an overseas person underwriting an issue of securities from the consent requirements, if the overseas person—

  • is a person whose ordinary business includes entering into bona fide underwriting or subunderwriting contracts with respect to offers of securities; and

  • acquires the securities as a result of entering into a bona fide underwriting or subunderwriting contract in the course of that overseas person’s ordinary course of business; and

  • holds the securities for less than 6 months; and

  • does not exercise any voting rights attached to the securities.

This amendment would extend the existing exemption, so that it also applies to underwriting by an overseas person of a sale of securities in New Zealand, as long as the parameters described in the paragraph above are met. This reflects that underwriting the sale of securities is substantively the same as underwriting the issue of securities.

I consider that this exemption is appropriate and desirable because, having regard to the Act’s purposes, requiring consent for such transactions is impractical and unduly burdensome, as the transactions are entered into in the ordinary course of business and do not result in a permanent change in ownership or control.

In addition, facilitating the underwriting of sales of securities is important to the functioning of New Zealand’s financial markets, by helping companies to raise capital and providing certainty about prices to vendors and issuers.

Furthermore, I consider that the exemption is no broader than is reasonably necessary, as it only applies to transactions that are carried out as part of the overseas person’s ordinary business, the overseas person must not exercise any voting rights attached to the acquired securities, and the securities must be disposed of within 6 months.

For those reasons, the terms and conditions of the exemption also substantially achieve the purposes of the Act.

Reasons for exemption for covenants that do not result in substantive ownership or control over sensitive land (regulation 55A)

This exemption is for the purpose referred to in section 61B(c)(x) of the Act—allowing for exemptions for estates or interests in land other than freehold or leasehold (for example, covenants).

This exemption would allow overseas persons to enter into land covenants without consent, as long as the covenant being entered into does not give the overseas person a degree of ownership or control that would ordinarily be associated with another estate or interest in land (such as a leasehold estate or a mortgage).

I consider that this exemption is appropriate and desirable because, having regard to the Act’s purposes, requiring consent to enter into land covenants that do not result in an overseas person gaining substantive ownership or control over sensitive land is inefficient, unduly costly, or unduly burdensome.

I further consider that this exemption is not broader than is reasonably necessary for the same reason (that is, it does not apply to covenants that result in an overseas person gaining substantive ownership or control over sensitive land).

Reasons for exemption for redeemable preference shares (regulation 63A)

This exemption is for the purpose referred to in section 61B(a) of the Act—allowing for exemptions where compliance with the Act would be inefficient and unduly burdensome, but where the purposes of the Act can still be substantially achieved through the exemption’s terms and conditions.

This exemption will result in redeemable preference shares (RPS) not being counted when determining whether a body corporate is an overseas person, provided that the RPS—

  • are redeemable only in cash; and

  • do not entitle the holder to exercise voting rights except if the dividend payable is in arrears.

I consider that this exemption is appropriate and desirable, having regard to the Act’s purposes, because RPS are—

  • an important form of finance for New Zealand businesses; and

  • low-risk investments, given that they are only a temporary ownership interest that expires when redeemed.

I consider that the exemption is no broader than is reasonably necessary due to the exclusions listed above. Those exclusions mean that the RPS will only allow the holder to exercise control rights in limited circumstances (where the issuer is not paying a dividend that is owing).

For those reasons, the terms and conditions of the exemption also substantially achieve the purposes of the Act.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 1 July 2021.

These regulations are administered by the Treasury.

1 Security arrangement is defined in section 6 of the Act and permitted security arrangement is defined in regulation 41 of the Regulations.