Prime Minister Jacinda Ardern says she's listening to people's concerns about a proposed capital gains tax, and no decisions have been made yet.
The impact of a capital gains tax on small business and farming is likely to be a key concern for New Zealand First, which has hired its own experts to work through details on the proposal.
The party has previously opposed a capital gains tax.
In its recommendations released last week, the coalition-government appointed working group said a capital gains tax should be applied to land, farms and most shares and business assets - including the bach - but excluding the family home.
Ms Ardern told Morning Report she was listening to people's problems with the proposed tax.
"It's helpful for me to be able to hear all of those different views.
"I just wanted to send the message that I am hearing some of those arguments as well."
She said her role was to build consensus with the different parties in the coalition government about the next step and then present this to the public in April.
Nothing had been ruled in or out, Ms Ardern said.
After April there would another round of consultation and any changes would not come into effect until after the election, Ms Ardern said.
Yesterday, National Party leader Simon Bridges told Morning Report a capital gains tax would hit middle New Zealand and not the wealthy.
This article was first published on Radio NZ.