While we've had a go on VR, we haven't actually examined a game yet. When examining a game, our Classification Officers will need to consider the classification criteria, including whether the game has content like sex, violence, or offensive language. Another thing to consider is the impact of the medium — in other words, is the format of the game likely to have an impact on its audience? Will this lead to a different classification?
So will VR significantly affect classifications? Would the same content played traditionally get a lower classification? It's impossible to know right now, but it's likely we'll have some idea in the coming months. In the meantime we're keeping up with VR developments.
See the full article here: http://www.classificationoffice.govt.nz/blog/blog-virtual-reality.html