Article summary

In an opinion piece published on Interest.co.nz, tax specialist Dave Ananth examined the proposed tax bill changes regarding overseas student loan enforcement, asking whether the statutory wording matches the Government’s stated target of punishing only those who deliberately avoid communication. Pointing out that Revenue Minister Simon Watts specifically highlighted borrowers "deliberately avoiding Inland Revenue communications," Ananth noted that the proposed clause does not actually require proof of deliberate avoidance, writing:

"Revenue Minister Simon Watts has identified his target: overseas student loan borrowers who deliberately avoid Inland Revenue communications. A change Parliament has been asked to pass does not expressly require deliberate avoidance to be proved."