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Inland Revenue

Tax Policy

PUBLISHED 11 August 2005

Parliament dissolved, bills lapse

The 47th Parliament was officially dissolved today, as the first step towards holding the general election. Under new rules, bills before Parliament are no longer carried forward but lapse at dissolution and may be reinstated by the new Parliament. For more information see our special report, 'Election puts tax bills on hold'.

Special Report

11 August 2005

Election puts tax bills on hold

Bills before the House have now lapsed following the dissolution of Parliament today, as part of the lead-up to the general election on 17 September. As a result of recent changes to the Constitution Act 1986, all Parliamentary business, including bills before Parliament, must lapse upon the expiry or dissolution of Parliament.

The dissolution affects two tax-related bills, the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill and the Child Support Amendment Bill (No 4).

The Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill was referred to the Finance and Expenditure Committee on 19 May 2005. Standing Order 289(1) requires the Committee to report to the House on the bill within six months of the date of its referral. However, because the six-month period did not expire before the dissolution of Parliament, the bill, together with associated Supplementary Order Papers, has now lapsed.

The Child Support Amendment Bill (No 4), introduced on 5 August 2005, also lapsed today. The bill did not receive a first reading and so was not referred to a select committee.

Individuals or organisations intending to make submissions on the taxation bill should contact the select committee office, telephone 04-471 9520.

Parliamentary business that has lapsed on the expiry or dissolution of Parliament may be reinstated by resolution of the next Parliament. The reinstatement of a bill that was before a select committee when it lapsed may be treated as a fresh referral to that committee. In such cases the final report-back must be within six months of the date of reinstatement, unless a shorter period has been included in the motion for reinstatement.