Hide Rodney: Taxation (Annual Rates Maori Organisations Taxpayer Compliance and Miscellaneous Provisions) Bill — In Committee 
Hide Rodney: Taxation (Annual Rates Maori Organisations Taxpayer Compliance and Miscellaneous Provisions) Bill — In Committee 
[Volume:607;Page:4235] 
RODNEY HIDE (ACT NZ) 
: 
 We see in the Chamber today the contempt with which this Government treats Parliament. We do not see the Minister rising up to answer questions. I can understand that because this Minister in the chair the Hon Mark Burton— 
Jill Pettis 
: There are thousands here. 
RODNEY HIDE 
: —is incapable of understanding this bill or answering questions on it. I am pleased that Jill Pettis called out about the lack of Government MPs in the Chamber because there are only three MPs from the Government present. One of them is the Minister sitting in the chair not paying attention and the other two are here to move that the question be now put. Not one of them will stand up and speak to the bill or answer questions. I am afraid the Greens have become doormats and I hope the United Future members are not doormats because I have a very serious issue and want to take members to page— 
Jill Pettis 
: How many ACT members here—one? 
RODNEY HIDE 
: Ah but what a member! 
The CHAIRPERSON (Ann Hartley) 
: I remind members about the convention of not referring to the absence of members. Thank you. 
RODNEY HIDE 
: I was referring to the fact that there were three Government MPs present. So it is not that the others are absent; it is that there are three Government MPs here. I want to direct the attention of members to clause 103 which is a disgrace. We had a committee inquiry to hear how the Inland Revenue Department could get a bit out of hand. It was a good committee chaired by Peter Dunne. Members were stunned to learn that one could get hit with a 50 percent prepayment of an amount in dispute. We heard of cases demonstrated as true where the Inland Revenue Department without any reason declared that a taxpayer owed $1 million. The poor old taxpayer had to front up and pay half. We thought that was outrageous. It was never tested in court but just made up. So we got rid of that provision in this bill. The payment goes to zero—unless the commissioner says otherwise. That means the commissioner or any one of his or her officers. They could just say: “Oh look we don’t actually like you so we’ll charge you 100 percent plus interest.” That is arbitrary power. 
Every submission we had was against that arbitrary power but members will be pleased to know I have drafted an amendment—[ 
Interruption 
] Thank you! I know that United Future will come in and support it and so will Mr Dail Jones—to delete clause 103(1C) and clause 103(1D). With good Minister Dr Cullen’s assistance through the experts in the Inland Revenue Department we have it in form so that it will absolutely work and do the biz-o. A commissioner or departmental officer will not just decide that Mr Dail Jones is to be “done” and make up a million-dollar tax bill against him without proving it and without having any reason for thinking it. Poor Dail Jones would be bankrupted before he could ever get to court. That is wrong and that power should never be put across. 
I invite members to reflect on this point and I am sure that Mr Dail Jones as the only lawyer present will back me up. There are two lawyers—one from the Green Party. She will back me up. If they think that there is a problem they can go straight to the High Court—and help me with my pronunciation—[ 
Interruption 
] No John Tamihere was a lawyer and that is a long story; he was a lawyer but he had to give up his licence. They can go to the High Court and get a Mareva injunction which ensures that assets are not distributed. So the person goes to a second authority—a High Court—presents the case in front of a judge and can hold the assets. That is the way every other litigant or disputant has to do it. Why? Because that is a fair process. How can we have the Inland Revenue Department finding a taxpayer a bit mettlesome and saying: “You owe $1 million and you have got to pay it now because we think you might run away. If you don’t think you do take us to court. Oops! Sorry. You’re bankrupted.” ? 
Dr Lockwood Smith knows this. We heard this from taxpayers who were in that situation. This is the most draconian move against taxpayers we have seen in my time in Parliament. We are giving the commissioner and all who work for him arbitrary power to declare an amount of tax never to have it tested and to demand that it be paid. It is a backward step of unimagined proportions. I am afraid that if this goes through taxpayers will have to be very very afraid and it is unnecessary. 
I myself do not take any heart from the Inland Revenue Department saying: “Oh we’ll use it only in a limited number of cases.” The people who decide whether it is appropriate are Inland Revenue Department people. I look forward to members supporting my amendment because I know that under this Government I will not get to speak on Part 3 ever again. The Government will move to shut it down.