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Cheque Duty Repeal Bill (renamed the Budget Measures (Miscellaneous Fiscal Matters) Bill) (Consistent) (Section) [2014] NZBORARp 16 (1 May 2014)

Last Updated: 24 March 2019

Cheque Duty Repeal Bill (renamed the Budget Measures (Miscellaneous Fiscal Matters) Bill)

1 May 2014

Attorney-General

Legal Advice:

Consistency with the New Zealand Bill of Rights Act 1990: Cheque Duty Repeal Bill (renamed the Budget Measures (Miscellaneous Fiscal Matters) Bill)

1. We have considered whether the Cheque Duty Repeal Bill (‘the Bill’) is consistent with the rights and freedoms affirmed in the New Zealand Bill of Rights Act 1990 (‘the Bill of Rights Act’).
2. The Bill seeks to amend the Stamp and Cheque Duties Act 1971 (‘the Act’) to remove the duty payable on cheques. From 1 July 2014, a cheque duty will no longer be payable by individuals, businesses and non-profit organisations that use cheques as a payment method. The Bill provides that banks and printers of cheques licensed under the Act must file a final cheque duty return and make a final payment of cheque duty by 21 July 2014.
3. We have concluded that the Bill appears to be consistent with the rights and freedoms affirmed in the Bill of Rights Act.
   

Tania Warburton

Acting 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 Cheque Duty Repeal Bill (renamed the Budget Measures (Miscellaneous Fiscal 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.