BORA Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill [pdf, 293 KB]
...freedoms affirmed in the Bill of Rights Act. Jeff Orr Chief Legal Counsel Office of Legal Counsel Footnotes: 1. In applying section 5, we have had regard to the guidelines set out by the Supreme Court in Hansen v R [2007] NZSC 7; the Court of Appeal in Ministry of Transport (MOT) v Noort [1993] 3 NZLR 260, Moonen v Film and Literature Board of Review [2000] 2 NZLR 9 and Moonen v Film and Literature Board of Review [2002] 2 NZLR 754; and the Supreme Court of Canada's decisi...