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Taxation (Budget Tax Measures) Bill (Consistent) [2009] NZBORARp 32 (18 May 2009)

Last Updated: 28 April 2020

TAXATION (BUDGET TAX MEASURES) BILL

18 May 2009

Attorney-General

LEGAL ADVICE

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

1. We have assessed whether the Taxation (Budget Tax Measures) Bill (“the Bill”) (IRD

13791) is consistent with the New Zealand Bill of Rights Act 1990 (“Bill of Rights Act”). We

understand that the Bill will be considered by the Cabinet at its meeting on Monday, 25 May

2009.

2. The Bill will repeal personal tax cuts planned for the 2010-2011 and 2011-2012 income years and cancel the associated increase in the independent earner tax credit for those years.

3. In addition, the Bill proposes to close the Kiwisaver mortgage diversion facility to new participants, thus removing compliance costs for Kiwisaver providers and banks that offered the facility.

4. 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 (Budget 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.