Ten days out from the election, The National Party and The Opportunities Party have released ads attacking other parties.
On Wednesday, the National Party shared a fresh ad attacking Labour.
"Labour wants to stall our economic success through heaping at least seven new taxes on New Zealanders just when they're starting to get ahead," the campaign said.
The ad, called 'Let's Tax This', parodies Labour's campaign slogan and highlights taxes opposed by National.
Labour leader Jacinda Ardern has called the ad "scaremongering, and to be honest, lies".
She's backed up by Labour's General Secretary Andrew Kirton, who says the ad is "totally wrong" and a "desperate attempt to divert attention from their own record over the past nine years".
"[The National Party] is out of ideas and resorting to what looks like the nastiest attack we've seen in New Zealand politics in some time."
Mr Kirton says the ad gets Labour's policies totally wrong.
"We're not going to raise income tax. Jacinda has made that very clear.
"They're totally twisting our position. The entire setup of the ad is ridiculously inaccurate."
What the ad claims
The ad claims a number of taxes may be implemented by Labour, including a capital gains tax, income tax, land tax, regional fuel tax, water tax and even 'fart tax'.
But Labour has ruled out raising income tax. The party won't implement National's tax cut policy, but promises no new income taxes.
A capital gains and land tax are possible, if they are recommended by Labour's promised tax working group. Labour has ruled out either on the family home.
As for the regional fuel tax, Labour would give councils the ability to implement a tax on fuel in order to fund council projects.
Water tax appears in the ad five times next to the likes of milk, wine and orange juice. While there would certainly be a water tax on milk producers who rely on irrigation to grass their paddocks, that wouldn't be the case for juice made, for example, from imported oranges. The production of those oranges would only face the tax if they were grown in New Zealand using irrigated water.
Will Labour implement a fart tax? We'll have to wait and see on that one. It's technically burps, not farts, that are the worst emitters, but regardless - under Labour's climate policy all sectors including farmers would pay for emissions by the end of Labour's first term, with 90 percent of emissions free.
The ad will be running on television and online.
The Opportunities Party has also resorted to an attack ad, going after New Zealand First leader Winston Peters in full-page ads in the NZ Herald and Dominion Post.
"Stop Peters: Message to National and Labour voters," the ad reads.
"Do you want this country dragged backwards by Winston's NZF, or propelled forward by The Opportunities Party? It's up to YOU. Use your electorate vote to back TOP so that you have a government for the future, not the past."
Newshub.
