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Taxation (KiwiSaver HomeStart and Remedial Matters) Bill (Consistent) [2014] NZBORARp 27 (21 November 2014)

Last Updated: 24 March 2019

Taxation (KiwiSaver HomeStart and Remedial Matters) Bill

21 November 2014

Hon Christopher Finlayson QC, Attorney-General

Legal Advice:

Consistency with the New Zealand Bill of Rights Act 1990: Taxation (KiwiSaver HomeStart and Remedial Matters) Bill

1. We have considered whether the Taxation (KiwiSaver HomeStart and Remedial Matters) 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 will amend the KiwiSaver Act 2006 and the Income Tax Act 2007. 3.Amendments to the KiwiSaver Act 2006 will:
   • allow KiwiSaver members to withdraw their member tax credits when purchasing their first home; and
   • provide that rules relating to auto-enrolment and employer contributions for KiwiSaver do

not apply to payments made to veterans under the Veterans’ Support Act 2014.

4. Amendments to the Income Tax Act 2007 will provide that income replacement payments

for veterans under the Veterans’ Support Act 2014:

• are income for taxation purposes; and
• are treated the same as Accident Compensation Corporation (ACC) income compensation payments to calculate entitlements for the family scheme (Working for Families Tax Credits).
  

5. 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 (KiwiSaver HomeStart 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.