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Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill (Consistent) [2013] NZBORARp 45 (11 November 2013)

Last Updated: 21 April 2019

Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill

11 November 2013 Attorney-General

Legal Advice

Consistency with the New Zealand Bill of Rights Act 1990: Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill

1. We have considered whether the Taxation (Annual Rates, Employee Allowances, and

Remedial Matters) Bill (17917/5.0) (‘the Bill’) is consistent with the rights and freedoms

affirmed in the New Zealand Bill of Rights Act 1990 (‘the Bill of Rights Act’). We understand that the Bill will be considered by the Cabinet Legislation Committee at its meeting on Thursday, 14 November 2013.

2. The Bill contains amendments aimed at improving the current tax settings within a broad- base, low rate framework. The Bill amends the following Acts:
   

1. Income Tax Act 2007;
   
2. Tax Administration Act 1994;
   

100. Income Tax Act 2004;
     

4. Goods and Services Tax Act 1985; and
   
5. Child Support Act 1991.
   

3. 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

Disclaimer

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, Employee Allowances, 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.