Home | Databases | WorldLII | Search | Feedback New Zealand Bill of Rights Act Reports

Taxation (Business Tax Measures) Bill (Consistent) [2009] NZBORARp 2 (3 February 2009)

Last Updated: 23 April 2020

Taxation (Business Tax Measures) Bill

Taxation (Business Tax Measures) Bill

3 February 2009

Attorney-General

LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990: TAXATION (BUSINESS TAX MEASURES) BILL

1. We have considered the Taxation (Business Tax Measures) Bill (IRD 13569/1.2) (the

'Bill') for consistency with the New Zealand Bill of Rights Act 1990 (the 'Bill of Rights

Act'). We understand that the Bill is to be considered by Cabinet at its meeting on 9

February 2009.

2. The Bill amends the Income Tax Act 2007, the Tax Administration Act 1994, and the Goods and Services Tax Act 1985. The amendments seek to improve New Zealand's business environment in light of the current global economic situation, with a focus on small and medium enterprises. The amendments cover many areas, particularly those that are designed to:

o ease the impact of taxes on businesses' cash flows;

o improve businesses' incentives to invest; and

o reduce business tax compliance costs.

3. We have concluded that the Bill appears to be consistent with the rights and freedoms affirmed in the Bill of Rights Act.

Jeff Orr

Chief Legal Counsel

Office of Legal Counsel

Helen Wyn General Manager 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 Taxation (Business Tax Measures) 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.