Cosgrove Clayton: Taxation (Annual Rates Maori Organisations Taxpayer Compliance and Miscellaneous Provisions) Bill — Instruction to Committee In Committee 
Cosgrove Clayton: Taxation (Annual Rates Maori Organisations Taxpayer Compliance and Miscellaneous Provisions) Bill — Instruction to Committee In Committee 
[Volume:606;Page:4092] 
CLAYTON COSGROVE (NZ Labour—Waimakariri) 
: 
 I rise to support the title of the bill. I think that the title Taxation (Annual Rates Maori Organisations Taxpayer Compliance and Miscellaneous Provisions) Bill is accurate and does reflect what this bill is all about. 
I want to address in rebuttal a couple of the issues in relation to what other speakers have said directly related to the title. I think that what our Minister said is quite apt. National members forget that in the 1990s the tax rate was 25 percent and non-Maori organisation tax rates and company tax rates were at 33 percent. Forgive me—I am not a mathematician—but I would have thought that there was a gap there. There is a difference in those particular rates. As the Minister said those special tax arrangements have been around since 1939. Dr Lockwood Smith Mr Tony Ryall and a number of others on that side of the House were members of a Government that did nothing to change that situation and that did not object to it. 
As the title reflects this is an equitable and sound measure. Why? Because Maori authorities as mentioned in the title have a different scheme of arrangement from say commercial entities. Maori authorities are communally owned. They have huge constraints on their business activities. Members and beneficiaries of Maori authorities cannot dispose of their assets as the title of this bill reflects in the same way as beneficiaries of private sector entities. 
I am amazed that some members got up and gave redneck racist speeches—which are for the constituency they are trying to appeal to—instead of identifying the accuracy of the title of the bill. Instead of honing in on the title they offered nothing—and they did nothing when they were in Government. I want to reflect on what submitters said about the title and legislation and get it on record because the Institute of Chartered Accountants of New Zealand said that only a limited group of people will qualify for the 19.5 percent tax rate and that Maori authorities face unique issues. Again that is reflected in the part of the title that refers to Maori organisations. KPMG Peat Marwick replied that their clients that is Maori organisations do have the same— 
The CHAIRPERSON (H V Ross Robertson) 
: I say to the member that his comments are becoming completely irrelevant to the title. Would he please bring his points for debate back to speaking to the title? This is a very narrow debate. The purpose and other parts of the bill will be dealt with in Part 1. The member will return to the title please. 
CLAYTON COSGROVE 
: I want members to reflect through this debate on the title that the title accurately reflects the provisions and the intent of this bill. I finish by saying that even Business New Zealand a bastion of belief in National Party policies said that it would be concerned if this bill were subject to abuse but also said it feels that there are equity issues that need to be addressed. Indeed in this title and bill and since 1939 these equity issues are addressed. I commend that.