BORA Taxation (Depreciation, Payment Dates Alignment, and Miscellaneous Provisions) Bill [pdf, 88 KB]
...whether certain clauses of the Bill could give rise to various issues of discrimination under section 19 of the Bill of Rights Act. Section 19(1) of that Act provides the right to freedom from discrimination on the grounds set out in section 21 of the Human Rights Act 1993 (the ‘Human Rights Act’). These grounds include, inter alia, age (defined as any age commencing with the age of 16 years), and sexual orientation. 6. In our view, taking into account the various domestic and ov...