CHILD POVERTY ACTION GROUP INCORPORATED (CPAG) v THE ATTORNEY-GENERAL COA CA232/2012

CHILD POVERTY ACTION GROUP INCORPORATED (CPAG) v THE ATTORNEY-GENERAL COA CA232/2012

The Court granted special leave to appeal and identified as the core legal questions whether the High Court correctly stated and applied the tests for breach of s19 and for s5 of the NZBORA; the leave question explicitly includes the respondent's cross-appeal on whether two separately defined groups are prima facie...

Source-derived case information.

Citation
COA CA232/2012
Parties
Applicant: Child Poverty Action Group Incorporated (CPAG); Respondent: The Attorney-General
Court
Court of Appeal
Jurisdiction
New Zealand
Judgment Date
20 July 2012
Procedural Posture
Appeal / Special Leave Granted
Outcome
Special leave to appeal granted
Legal Topics
New Zealand Bill of Rights Act 1990 S19, New Zealand Bill of Rights Act 1990 S5, Discrimination, In Work Tax Credit, Income Tax Act 2004 S MD8, Income Tax Act 2004 S MD9
Human Rights Constitutional Law Tax Law Social Welfare New Zealand Bill of Rights Act 1990 S19 New Zealand Bill of Rights Act 1990 S5 Discrimination In Work Tax Credit +2 more

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Summary, issues, holding and outcome

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Parties

Child Poverty Action Group Incorporated (CPAG)

Applicant

The Attorney-General

Respondent

Procedural Posture

Appeal / Special Leave Granted

  1. 1 Whether the High Court correctly stated and applied the test for a breach of s19 NZBORA
  2. 2 Whether the High Court correctly stated and applied the test for s5 NZBORA
  3. 3 Whether those ineligible for the in-work tax credit under sMD 8(a) only are prima facie discriminated against

Ratio Decidendi

The Court granted special leave to appeal and identified as the core legal questions whether the High Court correctly stated and applied the tests for breach of s19 and for s5 of the NZBORA; the leave question explicitly includes the respondent's cross-appeal on whether two separately defined groups are prima facie discriminated against by the in-work tax credit rules under sMD 8(a) and sMD 9 of the Income Tax Act 2004.

Court Disposition

Special leave to appeal granted

Orders

  • Special leave to appeal granted
  • Approved questions of law: (1) whether the High Court correctly stated and applied the test for a breach of s19 NZBORA; (2) whether the High Court correctly stated and applied the test for s5 NZBORA; (3) inclusion of respondent's cross-appeal questions on prima facie discrimination for those ineligible under sMD...