BORA Taxation (Kiwisaver and Company Tax Rate Amendments) Bill [pdf, 386 KB]
...Kiwisaver scheme. The Bill also decreases the company tax rate, and makes a number of remedial amendments for the new portfolio investment entity rules. CONSISTENCY WITH SECTION 19 OF THE BILL OF RIGHTS ACT 4. Section 19(1) of the Bill of Rights Act protects the right to freedom from discrimination on the grounds of discrimination set out in section 21 of the Human Rights Act 1993, including age (which means any age of 16 years old and over). 5. Taking into account the various domesti...