Using foreigners names ( eg parents, sisters who are non-PR) to hold Auckland properties and avoid paying tax.
1) It is local people using foreigners names to buy rental properties and trade in the short term.
2) Developer / builders using foreign names ( parents, brothers, sisters, cousins) to build houses and sell and avoid paying tax.
3) Over the years, IRD called the people involved (in China / India) because their names were in the titles and tried to trace them for development, they can't be found and refused to do anything.
Those are the information IRD have and the government is now acting on it. Local people who use "human carrier" in their homes countries to do harm in NZ.