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You are here: Home / Investment News / Regulator lines up mass exemptions for review

Regulator lines up mass exemptions for review

May 25, 2025

The Financial Markets Authority (FMA) has dusted-off more than a dozen let-off notes and product ‘designations’ for tighter scrutiny with some potentially destined for the bin.

In a release last week, the FMA identified “14 existing class exemption notices that will expire between December 2025 and November 2026” for an omnibus review process.

“Most of these exemption notices were granted soon after the FMC [Financial Markets Conduct] Act regime commenced and have been reviewed and renewed once already,” the statement says. “However, four were granted more recently and warrant a closer review.”

As well as two climate-related exemptions, the regular says it is “particularly keen” for industry feedback on relief provided to the Catalist securities exchange and Australian financial advisers.

Under a notice introduced in 2020, Australian financial services licensees “and their representatives” can provide “financial advice to certain New Zealand retail clients from offshore on an unsolicited basis” without holding a licence on this side of the Tasman.

And the regulator has slated several exemptions for the chop covering custody and licensing requirements for forestry and property schemes established prior to the FMC era.

“Once the existing schemes relying on these exemptions wind up, these exemptions will no longer be required. We would like to hear whether there are issuers with active schemes still relying on these exemptions,” the FMA note says. “We may not renew these exemptions if we find there are no schemes remaining that are eligible to rely on them.”

Almost 190 forestry schemes are listed on the Disclose website.

Meanwhile, ongoing disruption to the NZ climate-reporting regime could see the FMA further extend statement-filing relief to banks and listed companies in a measure initially due to finish this year.

“However, we are aware from changes made to the climate reporting standards in November 2024 that there may also be a timing issue when scope 3 GHG emissions need to be disclosed and assured for the first time,” the consultation paper says.

“As the mandatory reporting and assurance requirements for these emissions have been delayed for a further year, we are open to considering whether the exemption should be extended for a further year. It may also be appropriate to instead look at options for individual relief, depending on the number of affected entities.”

The External Reporting Board (XRB) is also seeking feedback on proposals to align the NZ climate-reporting regime with global markets ahead of a second consultation on a scaled approach to compliance.

Submissions on the 14 class exemptions and three product designations are due by July 17.

“If we decide that an exemption is no longer warranted, or that substantive amendments are required, we will give relevant stakeholders notice of this,” the FMA says. “If needed we will provide transitional provisions, to give market participants an opportunity to make any necessary changes to business systems and processes.”

 

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