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Taxation (Tax Administration and Remedial Matters) Bill (Consistent) [2010] NZBORARp 86 (12 November 2010)

Last Updated: 27 May 2020

Taxation (Tax Administration and Remedial Matters) Bill

12 November 2010

ATTORNEY-GENERAL LEGAL ADVICE

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

1. We have considered whether the Taxation (Tax Administration and Remedial Matters) Bill (IRD 14748/3.0) (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 Legislation Committee on 18 November 2010.

2. The Bill amends the Income Tax Act 2007, Tax Administration Act 1994, Income Tax Act

2004, New Zealand Superannuation and Retirement Income Act 2001, KiwiSaver Act 2006, Taxation Review Authorities Act 1994, Income Tax Act 1994 and Estate and Gift Duties Act

1968.

3. In particular, the Bill amends the Tax Administration Act 1994 to improve the ability of the Commissioner of Inland Revenue, in defined circumstances, to disclose information in the course or furtherance of good tax administration practice. Some information may also be disclosed to other government agencies, in circumscribed cases, if the receiving agency is lawfully able to collect the information by other means but it is inefficient to do so.

4. The Bill also provides for other matters, including the abolition of gift duty, improvements to the tax disputes process, and improvements to tax pooling legislation. The Bill remedies a number of minor tax issues as well.

5. We have concluded that the Bill appears to be consistent with the rights and freedoms

affirmed in 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 (Tax Administration 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.