New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Gifting thresholds

Legal area

Court

30 Jun 2017

BROADBENT v THE CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT [2017] NZHC 1499

Citation

[2017] NZAR 1127
Court

High Court

Gifts within the statutory permissible thresholds (including the $27,000 pre-gifting-year limit and the $6,000 per annum five-year allowance) are unconditional and include any associated income; consequently the Chief Executive may not treat the income associated with permitted gifts as 'deprived income' under s147A and the Authority erred in determining otherwise.
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…