IRD Interpretation of a Person

Paul Roberts made this Official Information request to Inland Revenue Department

The request was successful.

From: Paul Roberts

Dear Inland Revenue Department,

We are making this request under the Under the Official Information Act.

With respect to the Income Tax Act 2007, this Act only defines "Income" for a "Person". Section AA 3 (2) Definitions refers to the definition of a "Person" to the Interpretation Act 1999.

In the Interpretation Act, Section 29 defines a Person as "includes a corporation sole, a body corporate, and an unincorporated body".

Would you please explain if the IRD's interpretation of this Act includes a Man of flesh and blood under the definition of a Person?

Yours faithfully,

Paul Roberts

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From: oia
Inland Revenue Department

[IN CONFIDENCE RELEASE EXTERNAL]

Good morning

Thank you for your request made under the Official Information Act 1982. We will respond to your request within 20 working days from the date of receipt.

Kind regards,
Government & Executive Services

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SerenaJoy left an annotation ()

Yes I am also interested in this question

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Mr Rodgers left an annotation ()

Generally, in legal proceedings if a word isn't explicitly defined, then you reach for the dictionary. This (and common sense) will tell you that a "person" includes a real person. The term "person" is used in around 1400 Acts in the NZ statue book and, depending on the context, will mean real people, or corporate bodies or both. Context is all, so when a "young person" is mentioned in the young persons Act, they don't mean a corporate body and they don't need to explicitly state that

The defn in s29 of the Income Tax Act *includes* corporate entities, it doesn't exclude real people. This definition is there to make in clear that where a "person" is required to do something it includes companies.

Sometimes when the law drafters want to make it clear that they are referring to a real person only, they will use the term "natural person" and, in fact, natural person is used 420 times within the Income Tax Act.

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SerenaJoy left an annotation ()

Blacks law dictionary states
A man considered according to the rank he holds in society, with all the rights to which the place he holds entitles him, and the duties which it imposes. 1 Bouv. Inst. no. 137. A human being considered as capable of having rights and of being charged with duties; while a “thing” is the object over which rights may be exercised.
'Rank' isnt clear
person appeared 10944 times in 1745 sections
Natural Person as showed up nothing , can you show me in the tax act 2007 where natural person is and
man appeared 0 times in 0 sections

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Mr Rodgers left an annotation ()

I'm not sure why you are searching a generic law dictionary when you have full access to the NZ statues here:
http://www.legislation.govt.nz/searchadv... ("Acts" are Acts and "Legislative Instruments" are generally Regulations)

Navigate to the Act. In the "search within this act" box, type "natural person" including the parenthesis (so it searches on the phrase and not the words)
http://www.legislation.govt.nz/act/publi...

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Mr Rodgers left an annotation ()

...including the speech marks.... I meant

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SerenaJoy left an annotation ()

thats legislation and not law thats why Im using a law dictionary to get the correct meaning
For more than a century, Black's Law Dictionary has been the gold standard for the language of law.

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Inland Revenue Department


Attachment Paul Roberts OIA response.pdf
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Dear Paul Roberts,

We have attached our response to your Official Information Act 1982
request of 04-04-20.

Yours sincerely,
Government and Executive Services | Inland Revenue - Te Tari Taake

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From: oia
Inland Revenue Department


Attachment Paul Roberts OIA response.pdf
126K Download View as HTML


[IN CONFIDENCE RELEASE EXTERNAL]

Dear Paul Roberts,

We have attached our response to your Official Information Act 1982 request of 04-04-20.

Yours sincerely,
Government and Executive Services | Inland Revenue - Te Tari Taake

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