21 April 2020
Paul Roberts
[FYI request #12571 email]
Dear Mr Roberts
Thank you for your request made under the Official Information Act 1982 (the OIA),
received on 4 April 2020. You requested the following:
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?
The definition of person in section 29 of the Interpretation Act 1999 is an inclusive
definition.
The District Court in
Commissioner of Inland Revenue v Boyton, (2001) 20 NZTC 17,389,
confirmed the word “person” has its normal meaning of an individual human being (natural
person) as well as including the other bodies specified.
The decision in this case was confirmed by the High Court in
Boyton v Commissioner of
Inland Revenue, (2002) 20 NZTC 17,615.
Thank you again for your request. I trust the information provided is of assistance to you.
Yours sincerely
Kerryn McIntosh-Watt
Manager Government & Executive Services
Ref: 20OIA1303
IN CONFIDENCE