The 2026 MBIE 6th Edition clarifies a long-standing gray area by removing the advice that Exemption 12 cannot be used for wet-area showers. While Determination 2024/054 confirms wall linings in existing homes can be exempt from consent, the floor remains a legal minefield. Structural changes for level-entry designs still require council approval. Crucially, work may be exempt from a permit, but it is never exempt from the Building Code — if it leaks, the owner is still liable