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Melanesian Trusts (Income Tax Exemption) Amendment Bill (Consistent) [2007] NZBORARp 38 (15 October 2007)

Last Updated: 2 January 2019

Melanesian Trusts (Income Tax Exemption) Amendment Bill

15 October 2007

Attorney-General

LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990: MELANESIAN TRUSTS (INCOME TAX EXEMPTION) AMENDMENT BILL

1. We have considered whether the Melanesian Trusts (Income Tax Exemption) Amendment Bill, a Private Bill in the name of Hon Phil Goff, is consistent with the New Zealand Bill of Rights Act 1990. The Bill was introduced to the House of Representatives on 9 October 2007 and is currently awaiting its first reading. The Ministry understands that the next Members’ Day is scheduled for 17 October 2007.

2. The Bill seeks to clarify that from the commencement date of the Melanesian Trusts

Act 1974 the following were and are exempt from income tax:

a. income derived by the Melanesian Mission Trust Board; and

b. distributions of income by the Melanesian Mission Trust Board.

3. The preamble to the Bill notes that this clarification is required as a result of some uncertainty that has arisen from the decision in Dick v Commissioner of Inland Revenue (2002) 20 NZTC 17, 961.

4. We have concluded that the Bill does not appear to be inconsistent with the rights and freedoms affirmed by the New Zealand Bill of Rights Act 1990.

Melanie Webb

Manager, Ministerial Advice

Office of Legal Counsel

Charlotte Connell Senior Adviser Public Law

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 Melanesian Trusts (Income Tax Exemption) Amendment 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 accepts any liability for any errors or omissions.