Government measures in key jurisdictions 5th edition - Flipbook - Page 96
New Zealand
Litigation
Are the courts
operating?
New Zealand operates a Covid-19 Alert Level system, which has different measures at each
level. At the lowest level, Covid-19 Alert Level One, the country operates as normal except that
borders are closed. Even while New Zealand was at Covid-19 Alert Level Four, the highest level
in the alert system, the courts remained operational. During the Covid-19 Alert Level Four
lockdown courts changed their practices, to allow greater use of remote hearings, and to
permit documents to be filed electronically. During this time hearings were held only for
urgent proceedings, as it took time for the necessary technology to be implemented. At Covid19 Alert Level Three:
• there will be no criminal jury trials;
• the court will deal with other criminal work by remote means including first appearances,
bail applications and appeals, conviction and sentence appeals, case review hearings,
sentence indications, pre-trial matters and sentencings;
• civil fixtures involving witnesses with upcoming hearing dates will be reviewed, and where
possible may continue using remote means of participation; and
• the Court will conduct as much of its usual civil business as can be safely supported,
including habeas corpus, civil appeals, judicial review, summary judgments, caveats,
interlocutory applications, injunctions, and originating applications, with participation
generally by remote participation.
At Covid-19 Alert Level Two, the courts operate as usual. Courtrooms are used which are of a
suitable size to allow physical distancing between all counsel, parties, and witnesses. To the
extent possible, most procedural matters will be dealt with using remote means of
participation.
As New Zealand’s rates of Covid-19 are at very low levels, New Zealand is usually at Alert Level
One. When there are any instances of Covid-19 in the community, regions of New Zealand may
be raised to either Level Two or Level Three.
Tax
Has any new
legislation been
introduced in light
of Covid-19?
The Government introduced a range of tax measures to provide relief to individuals and
businesses. These include:
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Restoring building depreciation. This supports businesses and encourages investment
in new and existing building by reinstating depreciation deductions for non-residential
buildings. It provides business support by improving cashflow in the near-term, and
assists with the broader economic recovery by stimulating business investment in new
and existing buildings.
Increasing the provisional tax threshold from $2,500 to $5,000. This relieves the
compliance burden for small businesses as well as freeing up cashflow. It allows
people to delay paying their provisional tax, as they can wait until 7 February in the
year following the year they file their return before they have to pay, instead of having
to pay in instalments throughout the year. It allows them to retain cash for longer, and
will benefit an estimated 95,000 people.
Allowing immediate low-value asset write offs. To encourage spending, the change
will temporarily increase the threshold of the value of assets which can be deducted in
the year the asset was purchased. The threshold will increase from $500 to $5,000 for
assets purchased in the 12 months from 17 March 2020 (reducing to $1,000 from 17
March 2021.
Bringing forward broader research and development (R&D) refundability. The
proposed amendment would bring planned refundability measures forward by one
year, to the 2019–20 income year. This would help relieve cashflow problems,
encourage businesses to retain their R&D staff, and (where possible) support these
firms to continue their R&D in the current environment.
Allowing use of money interest to be waived. This allows Inland Revenue to cancel
interest on a late tax payment if the taxpayer’s ability to make a payment due on or
after 14 February 2020 was significantly adversely affected by the Covid-19 outbreak.
Government measures in key jurisdictions
