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Taxation (Disaster Relief) Bill (Consistent) [2004] NZBORARp 12 (11 March 2004)

Last Updated: 18 March 2021

Taxation (Disaster Relief) Bill

11 March 2004

Attorney-General

Legal Advice
Consistency With The New Zealand Bill Of Rights Act 1990:
Taxation (Disaster Relief) Bill

1. We have considered whether the Taxation (Diaster Relief) Bill (the “Bill”) (05734IRD/1) is consistent with the New Zealand Bill of Rights Act 1990 ("Bill of Rights Act"). We understand the Bill will be considered by Cabinet at its meeting on Monday, 22 March 2004.

2. We have concluded that the Bill appears to achieve overall consistency with the Bill of Rights Act.

3. The Bill seeks to introduce urgent changes to the Income Tax Act 1994 and Tax Administration Act 1994 to authorise the Commissioner of Inland Revenue to relax some provisions in the current legislation which operate to produce adverse outcomes for some taxpayers who are significantly affected by the extreme climatic conditions which occurred during the month of February 2004 in New Zealand. The Bill will also cover any naturally occurring event which occurs in subsequent years.

4. In accordance with your instructions, we attach a copy of this opinion for referral to the Minister of Justice. A copy is also attached for referral to the Minister of Revenue, if you agree.

cc Minister of Justice
Minister of Revenue

In addition to the general disclaimer for all documents on this website, please note the following: This advice was prepared to assist the Attorney-General to determine whether a report should be made to Parliament under s 7 of the New Zealand Bill of Rights Act 1990 in relation to the Taxation (Diaster Relief) Bill. It should not be used or acted upon for any other purpose. The advice does no more than assess whether the Bill complies with the minimum guarantees contained in the New Zealand Bill of Rights Act. The release of this advice should not be taken to indicate that the Attorney-General agrees with all aspects of it, nor does its release constitute a general waiver of legal professional privilege in respect of this or any other matter. Whilst care has been taken to ensure that this document is an accurate reproduction of the advice provided to the Attorney-General, neither the Ministry of Justice nor the Crown Law Office