22 October 2025 – Tax Justice Aotearoa (TJA) is criticising the attacks on tax transparency and other retrograde measures contained in the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill, currently before the Finance and Expenditure Select Committee. The proposals to repeal s.17GB of the Tax Administration Act, which enabled IRD to conduct its groundbreaking research into High Net Worth Individuals in 2023, and to repeal specific provisions mandating the provision of information by trusts, are just two of the problematic provisions TJA is highlighting in its submission to the select committee.

“TJA strongly opposes the proposed repeal of s 17GB of the Tax Administration Act,” says Glenn Barclay,Tax Justice Aotearoa spokesperson.”The IRD research in 2023 showed that the effective tax rate of the wealthiest New Zealanders (9%) was significantly lower than the rate for average working people (20%). Removing this provision looks like an attempt to shield the wealthy and powerful from the kind of scrutiny that the rest of us are subject to, because IRD already has good information on those whose income is derived primarily through work.”  
“The Government claims the repeal of s 17GB is to address privacy concerns, but officials and the Privacy Commissioner have identified additional privacy safeguards that could mitigate those concerns,” says Glenn Barclay.

In a similar vein, the Bill repeals legislative provisions mandating provision of information by trusts, which was not previously collected under the discretionary system that existed before 2020. TJA also opposes this cutback on tax transparency.

“This kind of information is critical to understanding the impacts of the tax system to inform the development of policy to address inequities,” says Glenn Barclay. “Unlike the Register of Companies there is almost no information available on who controls or might benefit from a trust and given their widespread use as a vehicle for tax avoidance we need to be strengthening rather than removing disclosure provisions here.”

TJA is also concerned about the proposal to greatly expand and accelerate information sharing between IRD and other government agencies. This change is being proposed  over the Privacy Commissioner's opposition and l has been rushed through without wide consultation.

“TJA opposes this move because, as the Privacy Commissioner points out, existing information sharing mechanisms provide appropriate protections for privacy. It would greatly widen the range of agencies which have access to individuals' tax information. This move undermines the principle that tax information is confidential in order to encourage people to honestly report their income and other information, which is essential to protect the integrity of our tax system,” says Glenn Barclay.

“It is also hypocritical, given the Government's professed concern for the privacy of high net worth individuals, and it risks reducing the trust people have in New Zealand's tax system and government” says Glenn Barclay. “Concerns have already been raised about potential information sharing between IRD and Immigration NZ giving rise to exploitation of migrant workers who are not lawfully able to work in New Zealand.”

TJA also considers the “digital nomads” provisions, which allow visitors to work for a limited time while in New Zealand without being taxed here, give rise to a risk of temporary-migrant exploitation and we have proposed greater safeguards.

The Bill also proposes to exempt income from taxation when it arises from individuals generating electricity (e.g. from solar panels) on their residential properties and selling some of it to an electricity retailer. TJA points out that this potentially gives another windfall to landlords.

“While we support the proposal for ordinary residents, for landlords with multiple properties this could result in a significant amount of additional, untaxed income. This would further tip the scales in favour of housing investment. It gives a further tax break to those who already have enough wealth to own multiple properties and don't pay tax on their income from capital gains,” says Glenn Barclay.

“The ultimate outcome would be to exacerbate the imbalance in our tax system, wealth inequality and housing unaffordability. It is simple to avoid this by putting a cap on the income from residential electricity generation and sale that is tax exempt.”

The General Practice Owners Association (GenPro) has cautiously welcomed the Labour Party’s proposal to establish an independent, evidence-based approach to funding general practice in Aotearoa New Zealand.

“We support the intent to create a fairer, more transparent process for determining funding for general practice,” says Dr Angus Chambers, Chair of GenPro. “This is a positive step toward ensuring frontline services receive the support they need.”

The proposal, outlined by Labour health spokesperson Dr Ayesha Verrall in New Zealand Doctor, recommends removing Health New Zealand from the annual contract negotiation process and replacing it with an independent pricing system. The goal: to deliver consistent, data-driven funding decisions that reflect the realities of running a general practice.

“Decoupling funding decisions from Health New Zealand could help redirect resources to where they’re most needed—on the ground, in communities,” says Dr Chambers.

To be effective, GenPro believes the independent model must:

• Address not only rising business costs but all factors impacting the viability and sustainability of general practices;
• Enable general practice providers to contribute through high-quality submissions and consultation;
• Be guided by robust financial expertise and a deep understanding of the general practice business model.

“We expect an independent approach to improve on the current system and look forward to engaging further with the Labour Party to ensure this proposal delivers meaningful change,” Dr Chambers adds.

GenPro members are owners and providers of general practices and urgent care centres throughout Aotearoa New Zealand. For more information visit  www.genpro.org.nz

For the first time in its more than 10-year history, the Cook Islands Blue Light programme has given its teenage participants a hands-on experience with a multi-million-dollar Royal New Zealand Air Force (RNZAF) C-130J Hercules aircraft.

The 27 young Cook Islanders were given a tour of the RNZAF’s newest aircraft last week when it overnighted at Rarotonga Airport as part of its work for Exercise Tropic Twilight on Ma’uke.

“This is the first we’ve been able to take the Cook Islands Blue Light group through a Hercules. It has taken a lot of planning but it’s been worth it,” said Sergeant Ryan Merwood.

“The kids loved the aircraft. They were raving about it all day. They wanted to get through the cockpit and take all the photos, basically to get an experience of the Air Force.”

It was a taste of one end of military life during the five-day course which relies a lot on the basics of military training normally given to new recruits.

It is run by Cook Island Police, Blue Light NZ, and with help from three instructors from the New Zealand Defence Force’s (NZDF) Youth Development Unit.

Tuakeu Paerau, 18, who is in his last year at school and thinking of joining the police, said he loved the course.

“My favourite part is listening to the staff and doing what we are told. We get more rewards out of that.

“I also enjoy the marching and drills. We are proud of ourselves when we march. We march like we are actually in the military, thanks to the training.”

Tiare Williams, 17, is now thinking about joining the Army after her parents got her involved with Blue Light.

Already active and into sports, she said she enjoyed the marching, waking up early and runs.

She also appreciated what she had learned around teamwork, communication and discipline.

“The NZ Army soldiers are pretty cool. They are straight to the point and don’t muck around.”

The course covered a range of skills, from basic cooking, tying knots, rules around driving, cyber safety and setting goals to the fun of games and even a lagoon cruise – a tourist trip many might not normally experience.

“We provide the good leadership-style activities, as well as drill and marching, waking up early and making themselves clean and presentable,” Sergeant Merwood said.

The teens generally picked up marching and drill quickly.

“At first, it’s a bit foreign to them. They struggle with the idea of drill with uniformed personnel barking orders. Come Day 2 it’s completely normal, big smiles, they want to show off and be the best.

“Just in two days I was telling them they should be extremely proud. They could march, left and right turn, about turn and do drill movements that a lot of our soldiers might take a little while to get the hang of.”

Putting smiles on the teens’ faces was why many YDU staff did the job, Sergeant Merwood said.

“And when you end up seeing them in uniform, it is a very fulfilling moment.

“We are incredibly proud to be here working with amazing kids, and growing the partnerships we have with Cook Islands Police and Blue Light NZ. It’s extremely rewarding.”

Senior Sergeant Epii Poila said Blue Light started in the Cook Islands in 2014 as a response to problems around truancy.

Those issues with at-risk youth had since declined, and now the programme was good for building confidence, offering structure and career pathways, he said.

The NZDF component helped bring structure and discipline to the students and previous participants had since become police officers or joined the NZDF, he said.

“Our youth here love anything to do with the Defence Force. It focuses their attention and it’s so different for them.”