Child Poverty Action Group Incorporated (Cpag) v Attorney-General

[2012] NZCA 319

IN THE Court of Appeal OF New Zealand

CA232/2012

[2012] NZCA 319

BETWEENCHILD POVERTY ACTION GROUP INCORPORATED (CPAG)
Applicant

ANDTHE ATTORNEY-GENERAL
Respondent

Hearing:17 July 2012

Court:Glazebrook, Stevens and White JJ

Counsel:F M Joychild and J M Ryan for Applicant
J Foster and C I J Fleming for Respondent

Judgment:20 July 2012 at 2.30pm

JUDGMENT OF THE COURT

ASpecial leave to appeal is granted.

BThe approved questions of law are whether the High Court correctly stated and applied:

(i)the test for a breach of s 19 of the New Zealand Bill of Rights Act 1990; and

(ii)the test for s 5 of the New Zealand Bill of Rights Act 1990.

CThe first question is to include the questions raised by the respondent by way of cross-appeal, namely whether the High Court erred in applying s 19 in holding that:

(i)those who are ineligible for the in-work tax credit on the basis of only s MD 8(a) of the Income Tax Act 2004 are the subject of prima facie discrimination; and

(ii)those who are ineligible for the in-work tax credit on the basis of both s MD 8(a) and s MD 9 of the Income Tax Act 2004 are not the subject of prima facie discrimination.

DCosts are reserved.

Solicitors:

Davenport City Law, Auckland for Applicant

Crown Law Office, Wellington for Respondent