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Taxation (Consequential Rate Alignment and Remedial Matters) Bill (Consistent) [2009] NZBORARp 40 (30 June 2009)

Last Updated: 28 April 2020

Taxation (Consequential Rate Alignment and Remedial Matters) Bill

30 JUNE 2009

Attorney-General

LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990:

TAXATION (CONSEQUENTIAL RATE ALIGNMENT AND REMEDIAL MATTERS) BILL

1. We have considered whether the Taxation (Consequential Rate Alignment and Remedial Matters) Bill (IRD 13812) (the ‘Bill’) is consistent with the New Zealand Bill of Rights Act 1990 (‘Bill of Rights Act’). We understand that the Bill is to be considered by the Cabinet Business Committee on 6 July 2009.

2. The Bill will amend tax legislation to align certain tax rates and thresholds with the changes made to the personal tax rates in 2008 under the Taxation (Personal Tax Cuts, Annual Rates, and Remedial matters) Act 2008. Accordingly, the Bill will amend the Income Tax Act 2007, Income Tax Act 2004, Goods and Services Tax Act 1985, Tax Administration Act 1994, Income Tax Act 1994, and Māori Trustees Amendment Act 2009.

3. This advice has been prepared by the Public Law Group and the Office of Legal Counsel. 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

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 (Consequential Rate Alignment and Remedial Matters) 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.