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Taxation (GST and Remedial Matters) Bill (Consistent) [2010] NZBORARp 44 (8 July 2010)

Last Updated: 5 May 2020

Taxation (GST and Remedial Matters) Bill

8 July 2010

ATTORNEY-GENERAL LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990: TAXATION (GST AND REMEDIAL MATTERS) BILL


1. We have considered whether the Taxation (GST and Remedial Matters) Bill (IRD

14458/1.11) (“the Bill”) is consistent with the New Zealand Bill of Rights Act 1990 (“Bill of Rights Act”). We understand that the Bill is likely to be considered by the Cabinet Legislation Committee at its meeting on Thursday, 29 July 2010.

2. The Bill amends the Goods and Services Tax Act 1985 to provide for tax to be charged on supplies of land in transactions between registered persons at a rate of

0%, to simplify the method for making adjustments for changes in use and to streamline transactions involving nominated persons. The Bill also makes policy and remedial amendments to the Income Tax Act 2007, the Income Tax Act 2004, the Tax Administration Act 1994, the Income Tax Act 1994, the KiwiSaver Act 2006, the

Stamp and Cheque Duties Act 1971, the Gaming Duties Act 1971, the Local

Government (Auckland Law Reform) Act 2010 and certain regulations.

3. We have concluded that the Bill appears to be consistent with the rights and freedoms affirmed by the Bill of Rights Act. This advice has been prepared by the Public Law Group and the Office of Legal Counsel.

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 (GST 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.


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