You are here:
NZLII >>
Databases >>
New Zealand Bill of Rights Act Reports >>
2024 >>
[2024] NZBORARp 16
Database Search
| Name Search
| Recent Documents
| Noteup
| LawCite
| Download
| Help
Income Tax (Clean Transport FBT Exclusion) Amendment Bill (Consistent) [2024] NZBORARp 16 (2 April 2024)
Last Updated: 7 May 2024
![2024_1600.jpg](2024_1600.jpg)
2 April 2024
LEGAL ADVICE
LPA 01 01 24
Hon Judith Collins KC, Attorney-General
Consistency with the New Zealand Bill of Rights Act 1990: Income Tax (Clean
Transport FBT Exclusion) Amendment Bill
- We
have considered whether the Income Tax (Clean Transport FBT Exclusion) Amendment
Bill (the Bill), a member’s Bill in the
name of Julie Anne Genter MP, is
consistent with the rights and freedoms affirmed in the New Zealand Bill of
Rights Act 1990 (the
Bill of Rights Act).
- The
Bill seeks to increase the uptake of electric vehicles by exempting zero
emissions vehicles provided to staff as part of their
salary package (fringe
benefit) from the fringe benefit tax (FBT).
- To
achieve this, the Bill proposes to amend section CX 6 of the Income Tax Act 2007
which sets out when a fringe benefit arises from
employees’ private use of
a motor vehicle, and amend the definition of a car under section YA 1.
- The
Bill proposes the following amendments to the Income Tax Act 2007:
- Introduce
a new subsection CX 6 (2A) which is the electric vehicle exclusion.
- Introduce
a new subsection CX 6 (2AB), which sets out the expiry date for this new
exclusion, being 5 years after the date this amendment
comes into
force.
- Introduce
an addition to the definition of a car under section YA 1 ‘car’
paragraph (b) (iia) to include a double-cab
ute.
- We
do not consider that the Bill engages any of the rights and freedoms in the Bill
of Rights Act. We have therefore concluded that
the Bill appears to be
consistent with the rights and freedoms affirmed in the Bill of Rights Act.
![2024_1601.jpg](2024_1601.jpg)
Jeff Orr
Chief Legal Counsel Office of Legal Counsel
NZLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.nzlii.org/nz/other/NZBORARp/2024/16.html