BORA Taxation (Depreciation, Payment Dates Alignment, and Miscellaneous Provisions) Bill [pdf, 88 KB]
...right to freedom from discrimination. It is therefore necessary to consider whether the inconsistency in sub-clause 91K(5) can be justified in terms of section 5 of the Bill of Rights Act. 12. The Inland Revenue Department has advised that, by permitting persons under 20 years of age who are financial dependent on their parents and being maintained as a member of the family to hold a dependent resident certificate, sub-clause 91K(5) acknowledges that such persons are likely to have...