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Taxation (Budget Measures) Bill (Consistent) [2010] NZBORARp 24 (11 May 2010)

Last Updated: 16 June 2019

Taxation (Budget Measures) Bill

11 May 2010 ATTORNEY-GENERAL LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990:

TAXATION (BUDGET MEASURES) BILL

1. We have considered whether the Taxation (Budget Measures) Bill (PCO 14376/4.1 and PCO

14408/1.5) (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 on 17 May 2010.

2. The reforms in the Bill intend to: boost economic growth by improving incentives to work, save and invest; improve the fairness, coherence and integrity of the tax system by reducing opportunities to avoid tax and gain unfair access to social assistance; and make the tax system more supportive of New Zealand’s international competitiveness.
3. The Bill amends the: Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; Government Superannuation Fund Amendment Act 1969; National Provident Fund Restructuring Act 1990; New Zealand Superannuation and Retirement Income Act 2001; Social Security Act 1964; and War Pensions Act 1954. The Bill has a range of amendments designed to:
   

• decrease personal income tax rates and company tax rates;
• increase the rate of Goods and Services Tax;
• facilitate fairness in the process of rebalancing the tax system; and
• ensure everyone pays the correct amount of tax.
  

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 (Budget 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.