New Zealand Case Law: Decisions & Judgments | LexChat

Topic

In-work tax credit

Legal area

Court

30 Aug 2013

CHILD POVERTY ACTION GROUP INC (CPAG) V THE ATTORNEY-GENERAL CA457/2012 [2013] NZCA 402

Citation

[2013] 3 NZLR 729
Court

Court of Appeal

The in‑work tax credit's off‑benefit rule takes employment/benefit status as an operative characteristic and therefore constitutes prima facie discrimination under s19 for all beneficiaries with children; however the off‑benefit rule is a demonstrably justified limit under s5 because it pursues a legitimate objective of incentivising work, is rationally connected to that objective, is within a range of reasonable alternatives (minimally impairing) and proportionate in light of the policy context and costs; appeal dismissed.
20 Jul 2012

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

Citation

COA CA232/2012
Court

Court of Appeal

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.