Official Information Act Response 20200139
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The Effectiveness of Tax Reviews in New Zealand: an Evaluation and Proposal for Improvement
THE EFFECTIVENESS OF TAX REVIEWS IN NEW ZEALAND: AN EVALUATION AND PROPOSAL FOR IMPROVEMENT The Centre for Commercial and Corporate Law Inc 2020 i The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement Published in Christchurch by The Centre for Commercial & Corporate Law Inc School of Law, University of Canterbury Private Bag 4800, Christchurch, New Zealand ISBN 978-0-473-52769-3 This publication is copyright. Other than for the purposes of and on the conditions prescribed by the Copyright Act no part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means whether electronic, mechanical, microcopying, photocopying, recording or otherwise without the prior written permission of the copyright owner(s). The publisher, authors and editors expressly disclaim any and all liability to any person whether a purchaser of this publication or not in respect of anything or the consequences of anything done or omitted in reliance in whole or part. Published by the University of Canterbury ii Foreword FOREWORD This book proposes the establishment of a New Zealand Taxation Review Commission (NZTRC). It develops its argument for this in two ways. First, there is a survey of ad hoc tax reviews between 1922 and 2019. This survey ends with an analysis of the learnings that can be drawn from these reviews and draws together some thoughts on the characteristics of ‘best practice’ for review committees. Secondly, lessons are sought from a selection of permanent bodies that consider aspects of tax policy in a number of other countries. -
Te Karaka Makariri 2019 0800 100 905 Makariri/Winter 2019 82
ABOUT NGĀI TAHU–ABOUT NEW ZEALAND–ABOUT YOU MAKARIRI/WINTER 2019 $7.95 82 DEVOTED TO DANCE Piki Hine Jas Pou Hora Murihiku 99.6 Otautahi 90.5 Timaru 89.1 Kaikoura 90.7 Otakou 95 Sky 423 ii TE KARAKA MAKARIRI 2019 www.tahufm.com 0800 100 905 MAKARIRI/WINTER 2019 82 10 DEVOTED TO DANCE Kaituhi Ila Couch talks to sisters Mileena and Arawyn Allan-Griffiths about their passion for ballet, which has led to Mileena winning a coveted spot in the NGĀ HAU Youth America Grand Prix Ballet Competition in New York. E WHĀ FROM THE 14 BEYOND THE COWSHED EDITOR 28-year-old Ash-Leigh Campbell has already made a name for herself in the primary sector, as the Technical Farm Manager for Ngāi Tahu Farming and the chair of the national New Zealand Young Farmers. Nā Arielle Monk. As we go to print with this issue of 16 ORANGA TAMARIKI – TE KARAKA, Oranga Tamariki continues to be at the forefront of media attention. WHERE TO FROM HERE? In light of the ongoing controversy surrounding Oranga Tamariki, Te Rūnanga As is often the case the coverage is largely condemning of the actions of the organisa- o Ngāi Tahu must use the strategic partnership signed in November 2018 tion and its leadership. I am sure there are to protect our most vulnerable – those Ngāi Tahu tamariki who are in care. many success stories to counter these but Kaituhi Anna Brankin reports. I guess they don’t make for such sensational headlines. On page 16 Where to from here? 20 WHEN LIFE IS THE LEARNING is an eloquently written piece by Anna Over the last few years, three cohorts of learners have taken part in Te Hōkai Nui, Brankin that explores the challenges for a qualification that allows mature and experienced Ngāi Tahu whānau members the iwi as we move forward in our stra- to gain formal recognition for skills that they have already acquired throughout tegic partnership with Oranga Tamariki – their career. -
CA ANZ's Submission to the Tax Working Group
Tax Working Group ––––––– CA ANZ Submission on the Future of Taxation, April 2018 i Introduction Sir Michael Cullen, Secretariat of the Tax Working Group By Email We welcome the opportunity to make a submission to the Tax Working Group on the future of taxation in New Zealand. CA ANZ would like make an oral submission in relation to our submission. Chartered Accountants Australia and New Zealand We are a professional body of over 117,000 Chartered Accountants around the world. We focus on the education and lifelong learning of our members, and on advocacy and thought leadership in areas of public interest and business. General Position In formulating its submissions, Chartered Accountants Australia and New Zealand takes a best practice, public policy perspective. That is, we endeavour to provide comment on a “what is best for New Zealand” basis. We recognise Government’s legitimate right to set tax policy direction. We comment on those policies, and also make comment on their practical implementation. Our public policy perspective means we endeavour to provide comment free from self-interest or sectorial bias. Research confirms that in practice the best tax system is one with a broad tax base and low tax rates. Such an approach restricts the conditions that make tax avoidance attractive. Our guiding principles in formulating this submission are that New Zealand’s tax system must not impede New Zealand’s international competitiveness; growth of the New Zealand economy; and innovation and entrepreneurship. Recognising there are judgments and trade-offs, taxes should, as far as possible: be simple in their application; provide certainty in their application; © Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ). -
Child Investigations- Canterbury Wellbeing Index
Safety: Child investigations Downloaded from https://www.canterburywellbeing.org.nz/our-wellbeing/safety/child-investigations/ on 29/09/2021 6:23 AM Oranga Tamariki receive reports of possible child abuse or neglect from the courts, education, police, health, non-government organisations, families, members of the public and other notifiers. Reports of concern are those reports that include allegations of abuse or neglect including emotional, physical, and/or sexual abuse that may constitute a criminal offence. Abused and neglected children (at levels serious enough to warrant official intervention) are more likely to experience problems such as delinquency, teen pregnancy, low academic achievement, drug use and mental health problems [17]. When Oranga Tamariki receive a report of concern, a social worker determines if further action is required and what needs to happen to keep the child or young person safe. All cases receiving an investigation response are worked in consultation with Police, as necessary, following detailed protocols [18]. When monitoring outcomes such as children and young peoples’ maltreatment, it is important to consider whether recorded variation is indicative of real variation in the occurrence of maltreatment (actual exposure of children to maltreatment) [12,19- 22]. Monitoring data may be affected by factors that shape recognition, recording and response [28]. For example, this may include increased awareness of the need for the care and protection of children, a growing willingness by communities to contact agencies in family violence situations, high profile media cases, and social marketing campaigns, and/or changes in referral pathways [23,24]. The New Zealand referral pathways were changed in 2011, with the introduction of the Police Family Violence Investigation Report system (POLFVIR). -
Public Submissions: Michael Littlewood
Tax Working Group Public Submissions Information Release Release Document September 2018 taxworkingroup.govt.nz/key-documents Key to sections of the Official Information Act 1982 under which information has been withheld. Certain information in this document has been withheld under one or more of the following sections of the Official Information Act, as applicable: [1] 9(2)(a) - to protect the privacy of natural persons, including deceased people; [2] 9(2)(k) - to prevent the disclosure of official information for improper gain or improper advantage. Where information has been withheld, a numbered reference to the applicable section of the Official Information Act has been made, as listed above. For example, a [1] appearing where information has been withheld in a release document refers to section 9(2)(a). In preparing this Information Release, the Treasury has considered the public interest considerations in section 9(1) of the Official Information Act. SUBMISSIONS TO THE TAX WORKING GROUP 2018 MICHAEL LITTLEWOOD Contact details Professor Michael Littlewood University of Auckland Law School [1] 30 April 2018 INTRODUCTION 1. I am a Professor of Law at the University of Auckland Law School. My principal field of expertise is tax law and tax policy. I have published extensively in these areas both in New Zealand and in other countries. I am a fulltime academic but I have also from time to time provided advice to individuals, business interests and the governments of several countries. I make these submissions in my personal capacity. 2. On 14 March 2018 the Tax Working Group recently established by the government published a paper called Future of Tax: Submissions Background Paper. -
A Tax System for New Zealand's Future
A Tax System for New Zealand’s Future Report of the Victoria University of Wellington Tax Working Group January 2010 A Tax System for New Zealand’s Future Report of the Victoria University of Wellington Tax Working Group January 2010 Centre for Accounting, Governance and Taxation Research, Victoria University of Wellington, Wellington, New Zealand ISBN 978-0-478-35006-7 (Print) 978-0-478-35007-4 (Online) PAGE 1 Contents Foreword 5 Summary 9 Chapter 1: A World-Class Tax System: the Approach of the Tax Working Group 13 1.1 The need for change 13 1.2 The role of taxes 13 1.3 Problems with the current system 16 1.4 A future tax system for New Zealand 19 Chapter 2: Concerns with the Current Tax System 21 2.1 Problems with the structure of the New Zealand tax system 21 2.2 A lack of coherence, integrity and fairness 28 2.3 The sustainability of the current tax system 33 Chapter 3: Options for Change to the New Zealand Tax System 37 3.1 Alignment of top personal, corporate, PIE and trust rates, with imputation 38 3.2 Non-alignment of personal, corporate, PIE and trust rates 39 3.3 Ways to broaden the tax base and fund tax reform 44 3.4 Changes to the system of social welfare transfers 55 3.5 Institutional reform 57 Chapter 4: Conclusions and a Way Forward 59 4.1 The status quo is not a viable option 59 4.2 There are choices around taxation reform 60 4.3 A way forward 64 Tax Working Group Background Papers 68 Endnotes 70 PAGE 3 Foreword The Tax Working Group (TWG) was established by Victoria University of Wellington’s Centre for Accounting Governance and Taxation Research, in conjunction with the Treasury and Inland Revenue, in May 2009. -
Report of Concern to Oranga Tamariki - Ministry for Children
FM.R6.1 12/19 If you believe a child is in immediate danger or in a life- threatening situation contact Police immediately by dialing 111. Report of Concern to Oranga Tamariki - Ministry for Children [For use by professionals and members of the public] Call Oranga Tamariki: 0508 326 459 Email address for sending the written referral: [email protected] or Fax: (09) 914 1211 [telephone and e-mail is our preferred method] Before you make this referral we encourage you to speak to whānau about your concerns and let them know your plan to contact Oranga Tamariki. However if children (or you) are at immediate risk of harm, we understand you may make a referral without contacting the child’s whānau. If you have spoken with an Oranga Tamariki social worker about this referral, please record Name of Social Worker: Date/time of conversation: Outcome of the discussion: Wherever possible we will work with you and will endeavour to make contact with you prior to visiting the whānau. We prefer you speak to a social worker at our National Contact Centre by phone 0508 326 459, so you can discuss your concerns and answer any questions the social worker may have to help inform their decision about the next step. If you as a member of the public or your agency requires a written referral please send a copy of this document - we prefer an electronic word document. This form may ask for information you do not have, that’s okay. For these please write “not known/not applicable”. -
New Zealand Report Oliver Hellmann, Jennifer Curtin, Aurel Croissant (Coordinator)
New Zealand Report Oliver Hellmann, Jennifer Curtin, Aurel Croissant (Coordinator) Sustainable Governance Indicators 2020 © vege - stock.adobe.com Sustainable Governance SGI Indicators SGI 2020 | 2 New Zealand Report Executive Summary New Zealand’s year was overshadowed by the right-wing terrorist attack on a mosque in Christchurch in March of 2019, which killed 51 people. However, it would be wrong to interpret this horrific incident as a failure of governance failure. Instead, the decisive and swift political response in the aftermath of the attack demonstrates that New Zealand’s political system is equipped with high levels of institutional capacity. Within weeks of the politically motivated mass shooting, the government passed tighter guns laws, rolled out a gun buy-back scheme, and established a specialist unit tasked with investigating extremist online content. Prime Minister Jacinda Ardern was also widely praised for her sensitivity and compassion in the wake of the Christchurch massacre. Generally speaking, policymaking is facilitated by New Zealand’s Westminster-style democracy, which concentrates political power in the executive and features very few veto players. Even though the mixed-member electoral system – which replaced the old first-past-the-post system in 1996 – produces a moderately polarized party system and typically fails to deliver absolute parliamentary majorities, this does not impede cross-party agreements in policymaking. However, while New Zealand’s political system is commonly regarded as one of the highest-quality democracies in the world, the country struggles with issues of media pluralism. The media market is dominated by (mostly foreign-owned) commercial conglomerates, which place greater emphasis on entertainment than on critical news-gathering. -
Strengthening Independent Oversight of Oranga Tamariki and Children's
Budget-Sensitive Office of the Minister for Social Development Chair Cabinet Social Wellbeing Committee STRENGTHENING INDEPENDENT OVERSIGHT OF THE ORANGA TAMARIKI SYSTEM AND CHILDREN'S ISSUES Proposal 1 This paper seeks agreement for: • new institutional arrangements to strengthen independent oversight of the Oranga 1 Tamariki system and children’s issues • key legislative changes to underpin these arrangements. Executive summary 2 In response to reforms of the Oranga Tamariki system and new government priorities for children, the Government commissioned a review of independent oversight arrangements for the Oranga Tamariki system and children’s issues (the Review). 3 The Review found that the oversight arrangements require strengthening to address key issues and gaps relating to resourcing for system-level advocacy; under-investment in the resources and powers required for independent monitoring and for complaints resolution; and a lack of Māori views across all elements of the Oranga Tamariki system and across independent oversight functions. 4 Therefore I propose the following changes to enhance independent oversight: • Strengthening the resourcing of the Office of the Children’s Commissioner (OCC) to carry out its system-level advocacy for all New Zealand children and young people. • Appointing the Ministry of Social Development (MSD) to establish a robust independent monitoring and assurance function for the Oranga Tamariki system, with the intention to transfer it to an appropriate entity once relevant legislation has passed and -
Oranga Tamariki (Minimum Rates of Payment for Board and Lodgings) Order 2021
2021/21 Oranga Tamariki (Minimum Rates of Payment for Board and Lodgings) Order 2021 Patsy Reddy, Governor-General Order in Council At Wellington this 22nd day of February 2021 Present: The Right Hon Jacinda Ardern presiding in Council This order is made under section 363(5) of the Oranga Tamariki Act 1989 on the advice and with the consent of the Executive Council. Contents Page 1 Title 1 2 Commencement 1 3 Adjustment of minimum rates of payment in respect of board and 2 lodgings of children and young persons 4 Revocation 2 Order 1 Title This order is the Oranga Tamariki (Minimum Rates of Payment for Board and Lodgings) Order 2021. 2 Commencement By virtue of section 363(8) of the Oranga Tamariki Act 1989, this order comes into force on 1 April 2021. 1 Oranga Tamariki (Minimum Rates of Payment for cl 3 Board and Lodgings) Order 2021 2021/21 3 Adjustment of minimum rates of payment in respect of board and lodgings of children and young persons (1) This order adjusts the rates that— (a) are the minimum rates of payment in respect of board and lodgings pay- able to persons and organisations in whose charge a child or young per- son is placed under section 362 of the Oranga Tamariki Act 1989; and (b) were determined under section 363(1) of that Act; and (c) were in force immediately before the commencement of this order. (2) The rates that this order adjusts are increased by 1.15%. 4 Revocation The Oranga Tamariki (Minimum Rates of Payment for Board and Lodgings) Order 2020 (LI 2020/19) is revoked. -
Open Letter to Prime Minister, Rt Hon Jacinda Ardern
P.O. Box 78300 Grey Lynn Auckland www.backbone.org.nz [email protected] 16 June 2018 Open Letter to Prime Minister, Rt Hon Jacinda Ardern Re: Urgent need for a Royal Commission of Inquiry into New Zealand Family Court and Oranga Tamariki We are writing on behalf of the women and children of New Zealand and in particular the 1600 current members of The Backbone Collective (Backbone).1 Despite your admirable intentions to make New Zealand the best place in the world to be a child and your determination to break the cycle of family and sexual violence, New Zealand continues to show it is falling well short on both these fronts. For over two years Backbone has been reporting details about the systemic failure in the operation and culture of the NZ Family Court and making repeated calls for a Royal Commission of Inquiry into the New Zealand Family Court. Backbone fully supports and endorses the open letter sent to you today by Te Ao Pepi,2 calling for an inquiry into the Ministry for Children. As we will explain in this letter we see merit in establishing a Royal Commission of Inquiry into Family Court and Oranga Tamariki because the two institutions are inextricably linked and the issues each institution is called to address are inextricably linked – the problems of one cannot be solved without also investigating the other. Current situation Backbone is outraged and distressed, but not surprised, at recent coverage by Newsroom and other media about the processes, policies and conduct of Oranga Tamariki, in particular the forced uplift of newborn babies and children being taken into state care (particularly Maori tamariki). -
Greenpeace New Zealand 30 April 2018
Greenpeace New Zealand 30 April 2018 Hon Sir Michael Cullen Tax Working Group Secretariat PO Box 3724 Wellington 6140 New Zealand Greenpeace submission to the New Zealand Government’s Tax Working Group on the Future of Tax Summary: New Zealand’s water quality, soil health, and biodiversity are in decline, and emissions of dangerous greenhouse gases are increasing. We have a moral obligation to future generations to curb this degradation and restore our natural environment. Perverse environmental outcomes have often resulted from market failures. These failures unjustly place the cost of environmental degradation onto society, rather than those responsible. Greenpeace supports the Government using taxation as a way to correct for these failures for the benefit of the environment and the New Zealand public. The OECD acknowledges that many environmental taxes implemented by its member countries are poorly designed and targeted. Too often, big polluters are exempt from an environmental tax due to unjustified competitiveness claims, compromising its environmental effectiveness and leaving the wider public to cover the cost. Greenpeace urges the Government to stand up to lobbyists and polluters and implement environmental taxes with as few exemptions as possible, and at rates which drive behaviour change. Greenpeace advocates that the revenues from new environmental taxes be used to provide an income tax free threshold. Submission: Dear Hon Sir Michael Cullen, Greenpeace New Zealand, Inc. (Greenpeace) thanks you for the invitation to provide our views on ways to improve the fairness, balance and structure of the tax system in New Zealand over the next 10 years. The following submission will focus on environmental taxes.