WoF regs have changed for tyres and wheels in the last 6mths or so.
Used to be only allowed a total wheel track width increase of 25mm before cert was required. Now you can go wider 25mm past factory guards so long as all tyre is covered by a flare.
The 5% max increase in wheel/tyre circumference has always need a rule.
Here's the WoF VIRM (regs us AVIs have to follow)
https://vehicleinspection.nzta.govt....heels-and-hubs
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