28 Nov 2012
B V THE CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT HC WN CIV-2012-485-000688
- Citation
- openlaw-e59637cc_9304_4f8a_b485_0edb6ebb7eef.pdf
- Court
- High Court
The Authority and Ministry were correct: s147A allows consideration of deprivation by an applicant and the applicant's spouse; reg 9B(a) properly construed permits aggregation of gifts made by the applicant and spouse so that gifts exceeding $27,000 in a 12‑month period are assessable in aggregate; the $27,000 figure was chosen with reference to prior gift duty rules but the regulations operate to aggregate couple gifts; the NZBORA challenge fails because no appropriate comparator establishes prohibited discrimination and, alternatively, the statutory language is unambiguous so s4 NZBORA appl…