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

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

CaseChat Overview and Summary

The Child Poverty Action Group Incorporated (CPAG) applied for special leave to appeal against a decision of the High Court of New Zealand, with the Attorney-General being the respondent. The nature of the dispute centred on the interpretation and application of sections 19 and 5 of the New Zealand Bill of Rights Act 1990, specifically in relation to eligibility criteria for the in-work tax credit under the Income Tax Act 2004. The Court of Appeal was tasked with determining whether the High Court had correctly applied these provisions and whether there was prima facie discrimination against certain individuals based on their ineligibility for the tax credit.

The primary legal issues before the Court of Appeal involved the interpretation and application of sections 19 and 5 of the New Zealand Bill of Rights Act 1990. Specifically, the Court needed to ascertain whether the High Court had correctly identified and applied the tests for breach under section 19 and whether the approach to section 5 was legally sound. Additionally, the Court had to address the cross-appeal by the respondent, which questioned whether the High Court had erred in its determination that individuals ineligible for the in-work tax credit based on certain provisions of the Income Tax Act 2004 were or were not subject to prima facie discrimination.

In granting special leave to appeal, the Court of Appeal held that the questions concerning the interpretation and application of sections 19 and 5 of the New Zealand Bill of Rights Act 1990 were significant and warranted further examination. The Court found that the High Court's approach to these sections was worthy of appellate scrutiny. In particular, the Court identified the need to clarify the correct legal tests for determining breaches of section 19 and the application of section 5 in the context of the in-work tax credit. The Court also noted the importance of resolving the cross-appeal questions regarding prima facie discrimination against individuals based on their eligibility for the tax credit under the Income Tax Act 2004.

The Court reserved costs, indicating that the financial implications of the appeal would be determined at a later stage. The case was set for further hearing to explore these complex legal issues in greater detail.

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established