Mallard Trevor: Taxation (Annual Rates Returns Filing and Remedial Matters) Bill — Second Reading 
Text is subject to correction 
Mallard Trevor: Taxation (Annual Rates Returns Filing and Remedial Matters) Bill — Second Reading 
[Sitting date: 02 August 2012. Volume:682;Page:4286. Text is subject to correction.] 
Hon TREVOR MALLARD (Labour—Hutt South) 
:  
Only 5 minutes for my speech—that is shocking; that is absolutely shocking Mr Deputy Speaker. I want to speak to the Taxation (Annual Rates Returns Filing and Remedial Matters) Bill and I think it is fair to say that I would like to focus mainly on the returns filing aspect of this bill. Returns filing is a matter that is currently before the House. The first thing I would like to ask the Minister in charge of the bill—do we have a Minister in charge of the bill in the House at the moment? Could the Minister in charge of the bill put their hand up? Mr Deputy Speaker is there a Minister in charge of the bill in the House? I raise a point of order Mr Speaker. I am sorry to interrupt myself. I am just checking; it is a normal practice when officials are in the House for them to be here to advise a particular Minister who is in charge of the bill. I am just trying to check and see because I want to address questions but to whom do I address those questions?  
Mr DEPUTY SPEAKER 
: You would do that in the Committee stage.  
Hon TREVOR MALLARD 
: I raise a point of order Mr Speaker. The only purpose of having officials in the House is for them to advise a Minister and part of the second reading is getting the questions down for a Minister to deal with at a later stage. I think there are three Ministers here and all I am trying to do is work out which one of them is the Minister to whom I should be addressing this because there is always a Minister in charge of a bill at any time.  
Mr DEPUTY SPEAKER 
: The Minister is speaking to the House and any Minister may or may not be listening in his office or wherever. And it is not the Speaker’s responsibility to ascertain whether officials are in the House or not. 
Hon TREVOR MALLARD 
: I raise a point of order Mr Speaker. 
Mr DEPUTY SPEAKER 
: No no look I— 
Hon TREVOR MALLARD 
: I apologise. It is not a question of your ascertaining; I can see the officials— 
Mr DEPUTY SPEAKER 
: Order! I think the member is trifling with the Chair. I just ask him to get on with his speech. 
Hon TREVOR MALLARD 
: We will just work on that particular question at the moment and we will come back to it. The first point that I want to ask—whichever Minister is currently nursing this bill through its second reading—is whether there is any requirement as part of the returns filing section of this bill for a person who is filing a return to read it. Because what we have had established by the police in New Zealand on another piece of legislation is that failure to read before signing appears to be an excuse under the law—appears to be an excuse under the law—for filing a false return. I want to know whether this legislation has the same fault in it as the local government electoral returns legislation has—whether a person who signs a document without ascertaining whether or not it is factual is committing an offence or not. It is a relatively simple question that I would like answered.  
The next point that I would like to refer to is the limitation on deductions by partners in limited partnerships which is new section HG in clause 39. What I would like to know is whether that section applies in the case of the limited partnership between John Banks and Skycity which was established by way of consideration of the receipt of a plain envelope with a cheque in it which may or may not have been opened. I think it is a matter that is unclear—well clearly it was opened because the cheque was banked—with regard to the person who is involved in the limited partnership if someone else is in receipt of the consideration with regard to that limited partnership and that is the person who opens the envelope. It is unclear whether or not that person can use the deductions that flow from that for the purposes of new section HG of the bill.  
The next area I would like to talk about is the taxable distributions from foreign trusts. I think the important point that I would like to ask here is whether this has any relevance to any trusts held in Germany or held in Hong Kong. I ask whether any receipt from any taxable distribution from trusts that are held in either of those jurisdictions are caught in section HC 18 of the principal Act under section CV 13(b) and whether any effect on the Dotcom donations from any of his trusts is affected by the change from “section CV 13(b)” to “section CV 13(c)” in clause 37(1). I would appreciate some comment from the Minister on that particular point.