Katene Rahui: Taxation (Consequential Rate Alignment and Remedial Matters) Bill — In Committee Third Reading 
Text is incorporated into the Bound Volume 
Katene Rahui: Taxation (Consequential Rate Alignment and Remedial Matters) Bill — In Committee Third Reading 
[Sitting date: 24 November 2009. Volume:659;Page:8246. Text is incorporated into the Bound Volume.] 
RAHUI KATENE (Maori Party—Te Tai Tonga) 
: 
 I will take a very brief call to raise three points of particular interest to the Maori Party in the Taxation (Consequential Rate Alignment and Remedial Matters) Bill. The first point is that the bill’s definition of “forestry business” includes Permanent Forest Sink Initiative activities so that all foresters receive the same tax treatment. It is highly appropriate to be considering this legislation in the light of the new emissions trading scheme that was passed into law last evening with the Climate Change Response (Moderated Emissions Trading) Amendment Bill. The Maori Party was proud to advocate for the creation of large scale permanent forests to breathe new life into an environment that has often been taken for granted. 
Planting permanent forests is an intrinsic good in its own right and it will also reduce the amount of money that taxpayers will be liable to pay to meet this country’s financial obligations under the Kyoto Protocol. The afforestation provisions that the Maori Party negotiated as part of the amended emissions trading scheme legislation will enable iwi to plant permanent forests on Crown land and to accrue carbon credits in return. The Permanent Forest Sink Initiative encourages indigenous tree planting by issuing assigned amount units for carbon uptake. We have also asked for a review of the initiative with particular emphasis on the impacts on landowners. A review of the Permanent Forest Sink Initiative would increase the incentives for all landowners to plant trees. We are pleased in the interests of equity and fairness that the inclusion of the Permanent Forest Sink Initiative in this bill means that all foresters receive the same tax treatment. 
The second point I raise is the amendment to ensure that GST is payable on the waste levy imposed by the Waste Minimisation Act. The Maori Party supported every stage of the Waste Minimisation Act as it was taken through this House by former members the late Rod Donald and Nandor Tanczos. Our policy position acknowledged that waste disposal can damage and destroy the mauri the life essence of our land by reducing or destroying the life-supporting capacity of soils. The establishment of a waste levy incentivises us all to try to think carefully about the amount of waste we take to the landfill. It encourages us to recycle reuse repair respect and replace. We in the Maori Party believe that peoples have a fundamental right to clear air land water and food. This right means being protected from the production release and disposal of toxic and hazardous waste. It also brings with it a collective responsibility to ensure that we use the resources of the Earth in ways that preserve the planet for current and future generations. We are pleased to support the amendment to provide for GST being payable on the waste levy imposed by the Waste Minimisation Act 2008 as part of the long-term plan to protect our environment. 
Finally we note the importance of the amendment to the definition of “associated persons” in the Goods and Services Tax Act 1985. The definition of “associated persons” will be amended to ensure that the activities of charitable and not-for-profit bodies that do not involve the supply of goods and services in exchange for payment such as collecting or making donations are not subject to GST rules as they are not performed for profit. The Maori Party really supports this move which is another significant step in reducing the barriers that can get in the way of enabling the not-for-profit sector to continue to contribute so significantly to the well-being of our communities. We therefore are pleased to support this bill.