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Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill (Consistent) (Section 19(1) [2011] NZBORARp 34 (30 August 2011)

Last Updated: 29 April 2019

Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill

30 August 2011 ATTORNEY-GENERAL

LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990:

TAXATION (ANNUAL RATES, RETURNS FILING, AND REMEDIAL MATTERS) BILL

1. We have considered whether the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill (IRD 15465/1.4) (“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 Cabinet on Monday, 5 September 2011.
2. The Bill is subject to further amendment before it is submitted to Cabinet. We will provide supplementary advice should this prove necessary.
3. The Bill makes miscellaneous amendments to the Income Tax Act 2007, the Tax Administration Act 1994, the Goods and Services Act 1985, the Kiwisaver Act 2006, the Income Tax Act 2004, the Income Tax Act 1994 and related regulations.
4. All tax-related, the amendments deal with returns and filing requirements, the working for families in-work tax credit, look-through companies, profit distribution plans, expenditure on unsuccessful software development, valuations of certain shareholdings for foreign investment fund rules, GST, non-resident film renters, amendments to portfolio investment entity rules, bank thin capitalisation, timing for serious hardship exemptions, Kiwisaver, annual tax rates, emissions units, donee applications, fees charged under regulations and other remedial matters.
5. Clause 64(2) of the Bill replaces s MD 9(1) of the Income Tax Act 2007 and inserts requirements for an entitlement to an in-work tax credit for full-time earners in relation to a close company. In our advice of 25 October 2006 on the Income Tax Bill, we considered whether the working for families in-work tax credit scheme limits the right to be free from discrimination in s 19(1) of the Bill of Rights Act on the grounds of marital status, family status and employment status. We considered that the scheme is unlikely to give rise to disadvantage and that, if there was disadvantage, it would be justified in terms of s 5 of the Bill of Rights. We have considered the scheme afresh in light of cl 64(2) of the Bill and, for substantially the same reasons as our previous advice, have reached the same conclusion.
6. 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

(Annual Rates, Returns Filing, 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.