About the Author

Avatar photo

Dr Muriel Newman

The Partnership Deception

Print Friendly and PDF
Posted on

There was a fiery exchange in Parliament last week over whether Maori corporations would be excluded from any future capital gains tax.

It started when the Leader of the Opposition Simon Bridges asked the Prime Minister: “Does she agree with Grant Robertson, who is reported as saying ‘There was no recommendation in the Tax Working Group report excluding Maori from the capital gains tax’?”

The Prime Minister agreed with her Minister.

National’s leader then asked, “What does she say about Tax Working Group volume 1, page 15, headed ‘Summary of Recommendations’, which makes quite clear recommendations about exemption of Maori and report volume 2, which says Maori freehold land merits ‘specific treatment under an extension of the taxation of capital gains. This could take the form of an exclusion’?”

The Prime Minister brushed off the references saying, “What the group clearly recommended was that we engage ‘further with Maori to determine the most appropriate treatment of transactions relating to collectively owned Maori assets.’ They recommended that we think about it.”

But the Tax Working Group’s report clearly advocates in favour of race-based privilege, with exemptions from the proposed capital gains tax for Maori land and assets.

To deflect the Parliamentary debate away from a line of questioning the PM obviously found uncomfortable, she began using the ‘race card’, insinuating Simon Bridges must be a racist for raising concerns about special capital gains tax privileges for Maori: “I’d really like to question the member: where exactly is he trying to go with this issue – where exactly?”

He responded, “Does she accept it’s not where I’m going, it’s where her Government’s going on a capital gains tax; and will her Government exclude Maori from any capital gains tax it imposes?”

The Prime Minister repeated her insinuation of racism: “Again, I question the motivation behind this line of questioning.”

At that stage, the Speaker stepped in: “Order! Order! The member will resume her seat. It has been a long practice in this House not to question indirectly the motivations of members in that way, and I’m going to ask the Prime Minister not to do that again. If people have specific things to say, they should say it, but indirect, implicit criticism of that nature is not acceptable.”

Through such an exchange with Simon Bridges in the House, Jacinda Ardern is now revealing her true colours. It shows that like sovereignty activists, her Government is quite prepared to use the race card to close down the questioning of racial privilege and to vilify those who challenge them.

For their part, as a result of Maori demands for special tax treatment, the Tax Working Group has also recommended extending the discounted tax rate that already applies to Maori to include “subsidiaries of Maori Authorities”, where a tax rate of 17.5 percent is being proposed instead of the business tax rate of 28 percent and a trust tax rate of 33 percent.

The Group has further suggested introducing “Te Ao Maori perspectives on the tax system”, which would include “the concepts of waiora (wellbeing), manaakitanga (care and respect), kaitiakitanga (stewardship/ guardianship), whanaungatanga (relationships and connectedness) and ohanga (prosperity)”. They would like to see Treasury incorporating these principles into the Living Standards Framework that underpins the Budget as well!

This week’s NZCPR Guest Commentator, Anthony Willy, a former Judge and Canterbury University law lecturer, has examined the Tax Working Group’s report and found that the demands by Maori for exemptions from a capital gains tax are based on a false premise. He explains:

“Conditional support for a capital gains tax has been expressed by two large Iwi Groups: Ngapuhi in Northland, and CNI Holdings Limited which is part of a Central North Island Iwi collective. The ‘condition’ is that such a tax cannot apply to any Maori person because to do so would be a breach of the ‘principles’ of the Treaty of Waitangi. If correctly reported this raises questions of fundamental constitutional and social importance…

“It was said by Dr Cullen, the Tax Working Group Chairman, in a radio interview on News Talk ZB on the 28 February that a race-based concession is necessary to avoid claims by affected Maori interests to the Waitangi Tribunal and possibly the Courts of breaches of article two of the treaty. To suggest that the design of an important, indeed historic extension to a nation’s tax system should have any regard to the possibility of future litigation is breathtakingly stupid. Tax legislation is mired in litigation. Such a proposal should find no place in a serious tax policy discussion.”

In his article Ethnic Taxation Anthony Willy explains that to navigate the potential minefield of iwi threats, it is necessary to have actually read the Treaty of Waitangi and to have understood the jurisprudence surrounding its legal interpretation. He says this would reveal that the demands by the tribal elite for special treatment based on their claims of a partnership with the Crown, are a fallacy. He believes this is especially important for the Prime Minister, who was caught out on Waitangi Day as being unable to state what the Treaty actually says.

For the record, the three articles of the Treaty, as outlined by Sir Apirana Ngata in The Treaty of Waitangi – the book he wrote for the Maori Purposes Fund Board in 1922 as a public resource to explain the Maori version of the Treaty – are as follows:

The First Article – “The Chiefs assembled including Chiefs not present at the assembly hereby cede absolutely to the Queen of England for ever the government of all of their lands.”

The Second Article – “The Queen of England confirms and guarantees to the Chiefs and Tribes and to all the people of New Zealand the full possession of their lands, their homes and all their possessions, but the chiefs assembled and all other chiefs yield to the Queen the right to alienate such lands which the owners desire to dispose of at a price agreed upon between the owners and person or persons appointed by the Queen to purchase on her behalf.”

The Third Article – “In consideration thereof, Her Majesty the Queen of England extends to the Natives of New Zealand Her Royal Protection, and imparts to them all the rights and privileges of British subjects.”

In his introductory comments, Sir Apirana Ngata explains, “The Maori did not have any government when the European first came to these islands. There was no unified chiefly authority over man or land, or any one person to decide life or death, one who could be designated a King, a leader, or some other designation. No, there was none, the people were still divided, Waikato, Ngai Naua, Te Arawa, Ngapuhi and tribe after tribe. Within one tribe there were many divisions into sub-tribes each under their own chief. How could such an organisation, as a Government, be established under Maori custom? There was without doubt Maori chieftainship, but it was limited in its scope to its subtribe, and even to only a family group. The Maori did not have authority or a government which could make laws to govern the whole of the Maori Race.”

He then explains that this was the reason “for the direct approach by Governor Hobson to the Maori Chiefs and for arranging for copies of the Treaty to be taken from end to end of each island, seeking to obtain the concurrence of chief after chief…  512 Maori Chiefs subscribed their marks or their names to the Treaty of Waitangi.”

The fragmentation and conflict that characterised New Zealand’s early occupation, is of course, why the former Attorney General and Chief Justice Sir James Prendergast in the 1877 judgement of Wi Parata v Bishop of Wellington outlined the situation in the following way: “The title of the Crown to the territory of New Zealand was acquired by discovery and priority of occupation, the territory being inhabited only by savages. The Treaty of Waitangi, so far as it purported to cede the sovereignty of these islands, was a nullity.”

In other words, as Anthony Willy explains in his article, in the context of judicial interpretation, the Treaty of Waitangi is a “nullity” at international law, since a “treaty” in the legal sense, can only be made between states exercising sovereign powers over their lands. Since that was clearly not the case in New Zealand, the Treaty of Waitangi was in fact a simple contract between the Crown and the separate Maori tribes.

He reiterates the fact that claims of the existence of a Treaty partnership between Maori and the Crown are based on a “false premise”, since it is constitutionally impossible for a partnership to exist between the sovereign and the governed.

In particular, he specifically refers to a recent judgment of the Supreme Court in 2014, which confirmed that no such partnership between Maori and the Crown exists: “Emphatically there is no partnership as known to law and no private direct fiduciary relationship between the Crown and a subject, merely one which arises by analogy. And crucially these duties arise only in relation to interpretation of the contract signed in 1840 – they have no wider significance as is now well understood. All people claiming some Maori inheritance are entitled to the sum of the rights enjoyed by any other New Zealand citizen no more and no less and each and every one of them is subject to the laws of the realm including the decisions of the Courts. Attempts by the Waitangi Tribunal to subvert what is plainly the law does that body no credit. It is on the ignorance of the legal standing of the Treaty that the Tax Working Group makes is novel and legally unsustainable proposals.”

This is a very serious matter for New Zealand. The whole spectrum of special Maori rights – including powerful co-governance rights – is a massive deception built on the false premise of ‘partnership’ touted as law.

The reality is that the Treaty of Waitangi was a contract between Queen Victoria and Maori tribal leaders, which established the Queen as our sovereign, protected private property rights, and gave Maori people the same rights and privileges of British citizenship as every other New Zealander.

The Treaty did not elevate Maori rights above those of other New Zealanders, nor did it form the basis for a ruling class of tribal elite – in spite of this being the common objective of shrewd sovereignty activists colluding with sympathisers within government. 

But if the Prime Minister has not read the Treaty nor the accompanying judicial interpretations, on the issue of race-based rights, how can we trust her judgment?

The reality is, that based on her track record in Office, her judgement cannot be trusted. Just look at her disastrous unilateral decision to close down our crucial oil and gas industry – without Cabinet approval and without informing the sector – in order to look good on the world stage.

Is our PM about to force another disaster onto the country – this time in the form of an unpopular capital gains tax that will have a negative impact on the majority of New Zealanders? And if she does decide to impose such a tax, will her Government – including Winston Peters – reinforce the ‘partnership’ deception through tax exemptions based on race?

The answers to these important questions should become clear next month when the Government delivers a formal response to the Tax Working Group’s proposals.

Please spread the message that anyone concerned about a capital gains tax should share their views with the PM and Government MPs now, before they have made up their minds on whether the tax should go ahead – their email addresses can be found HERE.


Do you support capital gains tax exemptions based on race?


*Poll comments are posted below.


*All NZCPR poll results can be seen in the Archive.


Click to view x 120


It’s racist Frank
Absolutely NOT!! John
It is now that we must all push for such racial thinking to change No matter what the enterprise it must be taxed on the same basis as everything else. BUT I do not agree with a Capital Gains Tax in NZ. We are far too small for it to yield enough to pay for compliance costs. Such a tax would be anti growth and send a lot of investment abroad. CGT would be a massive blow to middle income earners. Graeme
No to cgt. In light of recent events the Government states we are one, how can we be when huge concessions are being made to our legal system based on one race and now for cgt. How can that possibly be in anyway Fair! The Government is responsible for the under current animosity and subsequent racism. No exceptions ever to privileges based on Race. Real leadership takes courage. Sam
when will it end!!! Frank
The Third Article – ‘In consideration thereof, Her Majesty the Queen of England extends to the Natives of New Zealand Her Royal Protection, and imparts to them all the rights and privileges of British subjects.’ Where does it say Maori get preferential treatment? Rick
Absolutely NO, but even more importantly NO to any sort of CGT for all New Zealand. But no doubt our current dictator will work her way into making US believe it’s for the best for NZ. But wait, wouldn’t that include ALL OF US as all NZ citizens, or, are all non-Maori 2nd class citizens? Audrey
no place for race based policies Bryan
we must be color blind in all matters. Brian
We are all equal in New Zealand Bev
Absolutely not!! If we are to have “one rule for all”, then it must apply equally to all – no exceptions!! David
The clowns down there announced when they became government that this was going to usher in a new era of openness & transparency in government. And any changes to tax would be for a fairer system. Can you see the flying pigs? Rex
Raced based policies are contrary to all individuals rights; those that are being discriminated against and those who are being discriminated for. Simply, it’s racial discrimination. Graham
Don Brash has largely been right all along. Neil
WTF!!! Who’s racist in NZ? Carol
Never, the very suggestion is absurd !! Pierre
No way. Another racist policy in an increasingly racist country Robert
More evidence of this Government’s agenda.. Rosemary
Blatant racism Craig
I’m already building my bunker for the coming civil war! Lesley
A why try tax Alister
absolutely not jenny
Absolutely not. It is bad enough now that Maori Trust land get their rates written off. Chris
The current behavior of this Government and the Waitangi tribunal and the tax working group just shows how Corrupt this Government and its associates are.GET RID OF THEM. ken
When emigrating to NZ with my family I was led to believe that it as a harmonious, multi-cultural society. How wrong that is! Until we adopt the philosophy that ALL New Zealanders are “one people” and not treated differently because of ethnicity, this nation will continue down the slippery slope of racial disharmony. Nobody likes paying taxes and some people / organisations use means to reduce what they contribute but using Maori ethnicity as leverage to get preferential exemption will lead to civil war and tribal conflict within both the Maori and non-Maori community. Martin
it is time to put all Maori’s and those who claim to be in a canoe and tell them to start rowing to a place were everything is given to them. Don’t come back to New Zealand. We have enough of your begging and demanding for more freebies Johan
Absolutely not! The Maori Tribal corporations already pay charitable rates of tax – which, amongst other things, gives them an unfair business advantage over other businesses. They don’t need more tax breaks! What makes the TWG think that Maori can’t make it without extra assistance? This is an odd assumption! Laurence
Because that would not be “fair”. Bob
we are all New Zealanders no
All tax payers need to be treated equally cChurches should also be looked at on this Stan
When s the lies going to stop Jamie
Bloody marxists stalin would have had tthem all shot because it is all about power Jeff
Now that we have had a real hate crime perpetrated in Christchurch, now would be an excellent time for Comrade Ardern to put away her race card and stop supporting the divisive radical Maori supremacists, Am sick of all this Maori so-called spirituality and worldview pushed down our throats with all their partnership and colonialism lies. Am embarrassed by Ardern’s ineptitude and seriously lacking in leadership skills, Monica
Of course not. We are either One people or we are not and yes we are all New Zealanders Phil
Don’t support capital gains tax at all David
Never. Clark
Politicians are the most distrusted race in this country, they side with the principle for fear of revenge by being dumped by their part and drop in privileges in their own greediness. Robert
This false argument should be widely exposed for the lie that it is. Graham
They reckon Brexit is a shambles ….. they ain’t seen nothing yet! Climate change is the least that my kids and grandkids should be worried about. Ardern is a slimeball in the same devious, sanctimonious mould as Cullen. Where are all the political ‘journalists’ playing back Peter’s “not even on the table” statements about CGT pre-election? Bloody nowhere. It would be classified Hate Speech David
HELL NO. Not race nor religion. It’s just an indication of how far our ethnically separatist Communistic Govt., is willing to go to promote the growth of tribal entities business and asset base to the detriment of our countries thriving backbone industries. Bruce C
Why bring in CGT tax when in past moved to remove, estate duty, land tax and gift duty Alan
Maoris today are no longer ethnically pure and therefore should not qualify to claim advantages as if they were. John
Definitely not IAN
Another example of entrenched apartheid. Mitch
The issue should not have arisen – when will this sort of ignorance cease. Martin
Same law for all New Zealanders MAURICE
Enough of all this race based politics bulls__t. It is apartheid – nothing more, nothing less. There were massive marches in 1981 during Springbok because of such policies in South Africa. Do we want NZ sporting teams to receive the same treatment? Kevin
My dear departed Dad told me years ago, never trust a “red headed Maori”. I now realize what he meant. Brian
An outrageous thought in our country Sidwell
For christ sake when is this race based privilege crap going to stop we need a government that makes it ONE SET OF RULES AND LAW FOR ALL///////// John
more b/s based on race for elite M/s Barry
Hell! This current government and Prime Minister are getting wackier and wackier! Ron
No laws should be based on privilege for one group over another. That is apartheid Jenny
Absolutely not – That’s apartheid any way you dress it up!! June
If we are supposed to be one people then the tax applies to all or nobody. Jon
We shouldn’t even be asking this question. I think Maori are blind-sided by their Maoriness and nobody else matters. To suggest they do not pull their weight would cause a real stooshie Fiona
If a capital gains tax is brought in, ALL New Zealanders should be taxed equally. Irrespective of ethnicity. New Zealand is becoming more and more divided, all in favour of Maori. It’s wrong. Josephine
no no no no no! Joe
Thank you for this Information Muriel. I really am loving receiving these newsletters each week. With any luck they will help keep my brain cells from dying completely!. Erin
Just like normal hypocrites Martin
The government has become a dictatorship by its actions of riding slipshod over the people including those who were elected to represent the people. We are allowing NZ to become a third world socialist state by subversion of the brown skinned elite. John
Perhaps lost in Mr Wily’s fine article is the following”It is significant in the context of later judicial interpretations of this document that it cannot be described as a ‘Treaty’ as then and now understood by International and domestic law because a treaty can only be made between states exercising sovereign power over the affected lands, or be expressly made part of the municipal law of the countries (Great Britain and New Zealand) affected. To date neither has happened. This being well understood by a colonial power such as Britain the wording of the Waitangi document is expressed instead in the classic formula of a contract as then, and now understood by the common law of the England and New Zealand. ” This makes any exemption for Maori a nonsense Peter
Absolutely not. Will the National Party and the New Conservatives have the guts to introduce the writings of Sir Apirana Ngata into this argument and confine it to the rubbish bin? Where these arguments are going clearly underlines the dangers of having a confirmed Marxist as Prime Minister. Ronmac
That ol’ gravy train keep chugging along.. well past time it was derailed!! Caro
What do you expect from this bunch of misfits Jim
I do not support capital gains taxes – but if the do get foisted upon un then all should be taxed at the same rates Rob
No. There must be no exceptions other than the family home for all New Zealanders. Religious organisations, charities, iwi and businesses including the rural sector have historically been used to practice tax avoidance. The tax burden needs to be shared across the board so that the wage and salary workers of NZ who have no opportunity to dodge PAYE are left with a sense of fairness. Gary
The gradualist drive towards Seperatism has to be HALTED! Paul
This would be the worst of a list of disastrous things being considered by a government that got elected on the promise of no additional taxes Bryan
And nor do I support CGT. It is part of a leftist plan to divide the country to gain more votes. Appeasing the Maori, gets more Labour seats in Parliament. Gary
I guess if I were a Maori I would be trying to claim that no Capital Gains tax should be paid. The Waitangi Tribunal is probably corrupt enough to agree and back them up. Richard
Already too much special treatment to Maori. End race based privilege. Tony
Weary of an attempt to rectify ancient ‘sins’ by positive discrimination. We do not need apartheid in NZ. Jo
Absolutely not! David
Our politicians are, almost without exception, appeasers. They know the ultimate damage that will occur if these policies are pursued but none of them want to confront the issue. Better to kick the can down the road and leave the resulting fiasco to someone else. John
Once again Maori are attempting to bend the Treaty to suit themselves. I don’t support CGT either but no doubt this stupid government will try and ram it through. Fraser
All this race based privileges has to stop Simon
Imagine the outcry of racialism if the proposal was the other way around – reduced tax rates for European NZers only!! But this reversed racialism is okay apparently. Sarah
Most definitely not. Terry
Who is Maori ? Having one pure Maori ancestor 4 or 5 generations back does not entitle one to special treatment on tax or any other matter. Peter
A partnership should be built upon fairness, equal sharing and equal responsibility. There is nothing fair or equal about this concept and it continues the corrosive practice of enshrining race based privilege upon Maori, whilst simultaneously providing them an unfair competitive advantage in business. This is another example of race based separatism in policy formulation and expression. It is tantamount to ‘inverse’ apartheid and can only result in further divide! Christopher
The whole issue of Maori privilege needs to dealt with David
Capital Gains Tax – Dumb! Exemptions from it based on race – Mad!! Alan
This is an invalid notion and further entrenches the feeling of separatism in many New Zealanders Derek
The Treaty of Waitangi is supposed to protect all races. It is supposed to unify us as one nation. The Maoris have many benefits through Treaty Settlements and other programmes. Capital gains should be for all since the idea is they benefit all of us. Peter
Does Jacinda know what she’s doing? Joanne
We are all equal Laurel
Apart from being vehemently opposed to the tax itself, how can a government of the people support such an undemocratic, apartheid concept of providing special consideration based upon ethnicity. Comrades Ardern and Cullen claim the tax to be fair and equitable addition to our taxation system. Despite the TOW granting all New Zealand Citizens equal protection and guardianship of the Crown, the Prime Minister and her Tax Working Group have found it necessary to introduce racial privilege and considerations into their proposed new tax. Fair and Equitable??? Words are cheap and Socialist have plenty of crocodile tears for the poor and underprivileged. Perhaps the Comrades could give equal consideration to those of Scottish descent because of the Highland Clearances of the 18th and 19 Centuries it would make as much sense as to what is currently being proposed and many of those claiming Maori heritage could also claim Scottish heritage and get a double whack?. Fairness and Equality – HA! Michael
If there is to be a CGT then it must apply equally to ALL New Zealanders Kevin
I don’t support any legislation based on race Terry
Abhorrent and demeaning Catherine
In New Zealand, you have got to be kidding me. Or maybe this was suggested by the Maori. George
I am sick and tied of Maoris wanting everything for nothing. They have the same rights as the rest of us. Tim
Definitely not Ian
All citizens are equal before ALL the laws of NZ. No citizen is exempt, no matter race, or culture! Anna
Yet again – more racial privilege Graham
Tax exemptions based on race is a form of apartheid. This is totally unacceptable. Graeme
of course pakeha should be exempt. Pakehaphobia is entrenched further; Apartheid in the house much? Zoran
One set of rules for ALL New Zealanders Geoffrey
Absolutely not. All part Maori should pay the same rate of tax as anyone else and all charitable trusts should be wiped especially corporate trusts Mike
NEVER, stop this rubbish Gerard
NO, NO, NO. Bill
It’s a disgrace Brian
The maorification of New Zealand is going to ruin this country’ 15% of the population have got us by the short and curly. It’s about time they joined the human race Jack
I don’t support ANY special privileges based on race! Brenda
I do not support anything, based on race. I am not a racist. John
Absolutely not. Unwarranted, greedy, race based demands and expectations. Louise
Every member of parliament should know and understand the Treaty of Waitangi. For the Prime Minister to be ignorant of the true meaning of the Treaty is shameful. Joan
CGT and the Treaty?Where does it end. I know, never. Rob
Don’t support capital gains tax which I view as institutionalized Theft, in any form and certainly do not support CGY exemption based on race If Treaty of Waitangi did not create One People under the Crown, One law under the Crown, one system of taxation under the Crown, then the Treaty is a farce and needs be vacated. Richard
Rip them off as well as us white Kiwis,.. Don
This country of ‘equal rights’ is becoming more and more racist based. I always thought we were all equal, but that ideal is diminishing fast. Angus
I thought we were all equal or are this lot promoting apartheid Laurie
No racial policies. Kynan
Emphatically no !! Peter
Are we on People or two ? This is a no Brainer, we all get Taxed under ONE System Geoff
The CGT is bad legislation and if they gave exemptions based purely on Race that will make it even worse NO NO NO Robin
Of course not. Jo
The concept is farcical – as is the fact that we are even having this vote Hewitt
Why would any government with ‘common sense’ take such a divisive stand? No doubt apathy will prevail Libby
not for anything Anthony
No way but no surprise greedy bludging Maori were always going to put their hand up for such exemptions. Ardern and her rabble want to retain the Maori seats they hold -hello? The CGT is one of Arderns favourite socialist goals and in her inept ignorance she would support racism to achieve that goal .Happily overwhelming opposition will see most of the CGT proposals abandoned and Ardern out the door with a dunce hat on. Don
Never ! We all have equal rights and there should be one law for all, regarding of Race. Frank
That is a ridiculous concept, we are all one, now more than ever. Sam
Exemption form Capital Gains Tax based on race, or any tax based on race is a hideous proposal. I guess I should not be surprised – ideological decisions do not require sound reasoning! Neil
No! to CGT and No to ‘race based’ exemptions ! Ced
no way Owen
There shouldn’t be exemptions for anything, based on race. Graeme
This is clearly unfair, whereas the govt is trying to advocate fairness. Where is the logic in that? Ken
We should all be teated the same Richard
Not only do I not support a capital gains tax based on race, I do not support the concept of a capital gains tax; full stop. Peter
Never John
No CGT and definitely no exemption for Maori ,Maori Trusts and Incorporations or any other Maori entity or any Trust or Church or any other entity trading for profit Kevin
I always thought that we in New Zealand were all equal but it becoming apparent that I have been under a delusion Elsa
Absolutely not. John
Nothing should be based on race. Our Prime Minister does not appear to appreciate the results of her race based activity. Ann
How much longer do we have to put up with the twisting of the treaty to suit Maori the whole things is crazy but the Govt keep fueling the fire so racism is here for all time Russell
Or Religion Mike
I find it very hard to make polite comment on such racial stupidity. It is time for Jacinda Ardern to resign and focus on motherhood. Frank
Absolutely NOT Elizabeth
Not at all! Kerin
Of course I support all these race-based concessions. Where can I sign on to become a maori? ps, Does anyone want some self respect which is about to become surplus to my requirements? TOBY
It’s just another nail in the coffin of Democracy, wherein all people are supposed to have equal status before the law. Joyce
there is no basis for this in law and absolutely no practical way of implementing a ‘clause(s)’ that would be acceptable or workable in the public domain. Framcis
Apartheid live and well in NZ Rob
NO, It would be interesting to find out just how much the greedy Maori are getting away with. Athol
We supposedly fought two world wars to wipe this out of our make up Warren
This is not a Government looking after the needs of every man, woman and child in NZ. This is the squeaky hinge where the majority of NZ’ers are going to be brow bashed until the minority get their own way and the PM will shove her views through whether constitutional or not. National or another party without leanings to the left needs to get serious and be in a position to depose Labour at the next election. This country is going to the dogs and on more than one front. Ross
We are all subject to the “Law/s of this Land”, with no “Special” privileges. Garry
South Africa was demonized because of race-based legislation. And we we have NZ going down the same road. Hypocritical! James
See Hobson’s pledge John
I support NOTHING based on race! Peter
No we are all equal under the crown as per the real “Treaty of Waitangi nigel
Racial discrimination is abhorrent in NZ, therefore should never ever be contemplated. Roy
No, of course not! Jo
Taxes, or any other legislation for that matter, should never be based on race. It is an unacceptable discrimination. Nico
All for one.one for all John
Let us be honest, we want this to be one country. One law for all , how can you have separate laws covering one group of people. john
We cannot have any race based preferential treatment of any kind in our country, if we are to move forward in the world at peace with one another. Hugh
CGT will stuff the country. Graham
Of course I don’t. I don’t agree with any extension of the current CGT (Brightline) Geoffrey
we are all new zealanders Jim
Maori have no pre-emotive rights over other NZers. There is no such thing as a “partnership” between Maori and the Crown so this proposition to exclude Maori from CGT is based on a falsehood. The Treaty simply gives them the same rights as all other NZers. Those who keep using the “partnership” argument are perpetuating a political device to obtain influence that isn’t based open the facts. Kerry
Every one should be equal Colin
Absolutely not, And I don’t support CGT at all in the way it has been presented. Ron
if it happens, who is going to be minister of civil war? undoubtedly a maori? a european? tinkerbelle? Alan
One person one law Tony
Any Govt that brings in a capital gains tax will lose the next election!! David
NO. Maori have far to many exemption s now without exempting CGT. Maori are New Zealanders as every one else. One law for everyone. Malcolm
No way and I do not support the tax either! Christine
There is no case for Capital Gains Taxergo NO exemptions Jim
As Tony Willy and others have said before The Treaty of Waitangi was never intended and indeed does not confer anything but equal, NOT SPECIAL privileges to Maori Richard
Judge Willy is correct, Chief Justice James Prendergast did rule the Treaty of Waitangi a “simple nullity” in 1877 and this judgement has never been challenged because of lack of evidence. our true founding documents are both Queen victoria’s Royal Charter of 30-07-1839 which made us a British colony within the boundaries of New South Wales (NSW) and Queen Victoria’s Royal Charter of 16-11-1840 which separated us from NSW and enabled us to become a separate British colony with our own Government, English law only making English language official, our own Courts and our own flag which is older than Australia’s in spite of flag change propaganda. George
A great article by Judge Willy. Should be compulsory in every school William
this RACE based programme to elevate maori to a SPECIAL position within New Zealand must stop William
Totally undemocratic and flies in the face of common civilised agreement that all people are equal in the eyes of the law Peter
And I also don’t support all the taxpayer gifts made to groups of New Zealanders based upon their ancestral background. That is corruption, driven by politicians seeking gratification to satisfy their personal desire to impose power over others. This can end badly unless a real leader stands up.. Rex
Bloody ridiculous suggestion. Graham
Nothing should be differentiated based on race. Or is Apartheid in NZ the law! Colin
Of course not! It is obviously contrary to the terms of the original Treaty. Douglas
Bloody Ridiculous Alab
Racist Fraser
Why give in again to this racial divide thats gaining momentum with this touchy feely government Clint
NO CGT should be the first objective but if introduced an exemption on the basis of belonging to a specific group is discriminatory in the extreme. Hopefully the Tooth Fairy will depart at the next election and take Cullen with her Russ
If Maori wish to opt out of paying tax then it only right they receive no benefits from tax payer. Use of tax payer funded services and assets need to be charged back to them on an on an equitable basis. The tax opt out mechanism should be an option for any NZer. I do not mind paying only for what I use but hate paying to subsidise bludgers. Richard
Certainly not!!! Darryl
Sorry, It stinks of total racism,We are fast approaching another Africa/ Zimbabwe. What the hell is wrong with this Govt. cavingin to tribal bullism. No backbone. Wayne
This proposal is a travesty of immense proportions, both in simple racist terms and with reference to the intention of the Treaty of Waitangi. Maori and Pakeha ( including all other races) should be equal under the law. Mary
I don’t support CGT at all and bringing the race question into it will just bring insult to injury of all kiwis Darag
No – never! If we need any form of taxation at all, it should be fair and equitable across the board. If this whole issue is an illustration of her ability to govern wisely, the quicker she returns to her old job of working in a fish and chip shop, the better! (if they’ll have her!) Scott
Wake up NZ .. we are heading towards separatism. No good can come of it, except for a small group of agitators who are leading average Maori by the nose. What good has the average Maori seen from the huge “settlement” payouts. Kabe
no no no no jim
high time maori joined the real world far too many race based privileges and customary crap Edward
Absolutely not.. Maurice
No John
I think our esteemed PM is a dingbat. As she stands for no racism, no sexism, everything is fair and transparent blah ,blah I have to wonder how NZ & Nzer’s coped as a fledgling Nation. Elizabeth
It’s just apartheid Peter
Pork barrel politics at its worst. Graeme
Only if it includes all races. John
Never should be even considered. Peter
No, never Brian
It is racist Ned
Get real ! Bryan
Hell No! Grant
Its a part of the rot that the pigs at the tough perpetuate to keep their slippery hooves in power. PC no longer applies- the share audacity of this sort of tripe should stagger anyone with half a brain. Mike
The Treaty does not provide for it nor should any NZ legislation. Bernard
We are all one people David
Once more the government is grovelling to Maori for future votes. Chris
Absolutely not! If this were reversed and European NZers were benefiting, there would be cries of ‘favouritism’ and ‘racism’ from those who were excluded. Jacky
I don’t support CGT full stop…….. Graeme
Are we going to become the SA of the pacific? Murray
Labour are again manipulating this CGT TAX that they want to introduce, become a RACE based TAX that will further divide the New Zealand people. Carl
Deciding on who pays what based on skin colour is an anathema to our society. Dennis
I am opposed to the unfair practices of this government where it favours Maori at the expense of the whole population. An example of unfair practice is to allow Ngai Tahu the operate multi-million tourism businesses & major property ownership under the guise of a ‘Charity’ thereby avoiding taxes. They, as an example would automatically be exempt from paying capital gains tax. Maori, with the consent of government is deceiving every hard working tax-paying person in NZ Kathy
Anything based on race is racist Martin
No race based legislation of any kind in NZ bud
Where is the equality in that? Where is the partnership? Brian
the labour govt. has lost the plot completely ,in particular the PM !!! NZ has got serious problems ahead Graeme
We are supposed to be all New Zealanders Andy
I do not support any capital gains tax! but if one is foisted upon us there should be no exceptions for race. Irvine
Absolutely not, nor do I support CGT! Dick
When will this nonsense end. I cannot believe a supposedly educated group of professionals could ever contemplate such race based tax laws. Time for somebody to stand up and take control before this leads to a serious break down in New Zealands rule of law. Chris
NO!! What unconstitutional, undemocratic rot! Les
Are we not all British Subjects? A Republic would remove all land titles awarded under the Treaty. I would hope. David
it is a stupid idea perpetrated by a stupid government John
If it has to be, then one law for all. While they’re at it, do away with the Treaty farce. Graeme
It is supremely unfair. We are all Kiwis and the same tax laws should apply to all regardless of Race.I Capital Gains Tax Exemptions for Maori are not designed to engender harmony among all Kiwis but are divisive. eira
First I do not support CGT in any shape or form and it God help us it is introduced there should be no exemptions. Michael Cullen talks about taxing the “rich pricks” There is a case just the other day when one of those so called “rich pricks” has to pay millions of dollars in back tax. This suggests to me we do not need CGT. Frank
This would be quite ridiculous but no doubt some would put up a flimsy colonised induced reason like a lot of the other bullshit we put up with — then again self pity and human failure go a long way in NZ to solve non existent problems. Alan
Absolutely NO and that applies to any race in New Zealand. Racist as hell concept. either way round.. Donald
One Race: One Country: Equal Tax Robyn
There’s only one “right” and that is equal right. Let’s stick to that. Cornelis
Socialism is getting increasingly evil. Chris
absolutely not Terry
Everyone NEEDS to email jacinda TO READ ARTICLE 1,2,3, & STOP referring to a partnership between maori & N.Z. Cindy
It’s time this separatism was called for what it is. APARTHEID. Maori Trusts already pay less tax than the rest of us. Geoff
I don’t except anything at all based on race and think a society with that basis will fail. Roger
Absolutely not!! The laws and impositions on New Zealanders should include all regardless of race. Gill
same tax for all or none at all brown and white James
If we are to have a CGT, then it must not have exemptions based on race. After all we are one people, citizens of NZ Greg
An absolutely appalling situation where clearly this government does not understand the Treaty nor its intent. Bridgette
Western civilisation, of which we are a part, is hanging from a cliff by its fingernails. An urgent remedy to save the day would be to restore private property rights – your money too is private property. Then, defund state education – universities first! Radical stuff I know, but with beneficial consequences. What is facing us from the left is much more radical but very destructive and the consequences are too horrible to contemplate. Absolutely NO! to capital gains tax exemptions based on race. Don
No way. We don’t need any more race based legislation. The Govt should be removing race based legislation not creating more. Andrew
This is all we will need to complete the breakdown of any racial harmony New Zealand currently enjoys. If we are indeed one people of many races then any race based system should not be considered. Gary
There should be no special consideration – none whatsoever – on the basis of race (or, strictly speaking, culture) with regard to not only taxation, but also the entirety of this country’s legislation. It is breathtakingly ironic that the Prime minister should imply racism on the part of Simon Bridges, when she herself is patently biased in favour of Maori. What an awful state this country has got itself into, in order to appease Maori separatists. Graham
Maoris are not satisfied with their illegal charitable business status where they operate virtually tax free and making enormous profits from their business operations but wish to increase their tax free status to include exemption from Capital Gains Tax. Their threat of legal action based on the Treaty of Waitangi is so far fetched as to be ridiculous as it implies that tax law can be traced back to the Treaty.. That document is an historical part of NZ but should not be continually brought back to try to influence every law and way of thinking today. All this achieves is line the pockets of lawyers and delay progress of every action today. Land sales subdivision, local government, water rights, fishing and the list is never ending. Dump the Treaty from modern law. Dump the CGT can of worms. Maoris do not have the right to a tax free living style any more than the rest of us do. Chris
It would be disgraceful. Jackie
The tail is already well and truly wagging the dog. Bruce
I think there is to much of this Maori bull shit today about what they should have under the Treaty of Waitangi. How can they bring things from the Treaty of Waitangi into our Laws today. Ask your what other bull shit will they fine. Robert
I don’t support the concept of CGT in any form Kelvin
As a rental owner, and having to bend over backwards to pay our fair share, I cannot agree with this racist action. Don
Absolutely not, any such exemption would be based a a proven false premise. Don
Absolutely NO Barrie
Our Prime Minister should change her name from Cinderella to the Fairy Godmother due to the way she is bending over backwards to appease the Maori’s. The galling part is she has the audacity to accuse Simon Bridges of being racist.This woman has gotta go before she destroys the country and she can take her stupid Capital Gains Tax with her. Ralph
There should be no racial based privilege in NZ. It is a form of Apartheid Doug
I do not support apartheid. Neither do I support CGT. That would be a tax on anything purchased from already taxed income. Mark
Race based exceptions should never be used for anything Carl
Tatou tatou! Share and share alike. Brett
I don’t agree with the tax at all. Bill
There should be no tax exemptions or other tax benefits based on race Les
No way we are one country and should be 1 law for everyone.. Maori so called rights over & above pakeha rights should not be segregated ..We are 1 people 1 nation & no special privileges to either. Rex
we are all equal based on the treaty George
It will be inequitable – the Treaty was written to ensure equity prevailed Tony
Such action would be an anathema to many people and also show spinelessness on the part of government. Barbara
First of all capital gains tax should not go ahead second if it does why should anyone be exempt Peter
Its racist Liz
This on going nonsense must cease once and for all. The lack of affordability of essential services such as health care, education to name the obvious items are all suffering because of the huge sums of money freely being given to Maori . This CGT proposal will only add to the burden. Am I supposed to get use to being a second rate citizen in my birth place. Chris
Heck no! Dan
All race based law should be repealed. Wayne
We need to stamp out this whole concept of partnership with the Crown. I can’t believe these politicians continue to foster this myth. Mike
Nuts!!!!!!!!!! Les
Just 1 more bit of racial division to enhance disharmony Collin
There should be no exemptions from CGT on the basis of race or otherwise . It is time we stopped referring to a group of people as Maori as technically they no longer exist . Proof of this is that most of the people speaking as Maori are not even brown skinned which is evidence of how diluted the mAori have become from inter breeding with other races . Why should some one who has a small portion of Maori heritage be able to claim all the special rights accorded to Maori .I think we need to focus on a proper definition of a Maori and get rid of all the carpet baggers who want to stick their noses into the trough . Jock
When will we learn as a nation that we must have ONE LAW FOR ALL!!! That includes religious entities too .. Maddi
I do not support any legislation that has its basis on race Donald
All NZers need to be seen as equals before the Law of the country! Cyril
Oh dear here we go again. One load of BS after another. Tim
Just another priviliged advantage for Maori that seems to be never ending in this country the government talks about a fairer tax system for all New Zealanders so they should be looking at all of those Iwi who do not pay any or very little tax at all. Digby
A no brainer Dave
Isn’t it obvious ? ALL New Zealanders should be treated exactly the same ! I do NOT support the proposed CGT as presented by the Tax Working Group. Andrew
Absolutely not More racism Gareth
I do not support any form of Capital gains Tax, and there must not be any Race based laws. One people, one Law. Don
The Maori run businesses and trusts must be taxed at the same rate as any body else. No Favoritism to any body based on race. Colin
Divided we fall. Bruce
First of all —I do reject a CGT — second— I reject any privileged treatment based on race connected with this Issue in particular. But we can clearly see which way the cookie crumbles in this country. Nice to hear that SB is cornering comrade Cindy the Red about these issues. But after all— , has not the National Party on a whole been instrumental to bring about this unholy mess called TOW Tribunal Partnership expectations and God knows what other related bullshit by their endless appeasement and pandering towards the Maori bosses.??. And I see — at this point –the efforts of SB as the leader of the opposition as lip service only. As long as National does not give real substance to these words in form of decisive action and a clear political line to end all this crap, we can expect to see this going on and on until the cows come home. Michael
It would be more flagrant racism by the Prime Minister Bruce
Firstly, I do not support CGT as I believe that it is just another “progressive” move to grab tax dollars for no reason other that to make the country poorer. Secondly, any tax system that favours a specific “race” or “ethnicity” can, in itself, be labeled “racist”. (there is good use of the term racist). Thirdly, please substitute “national socialist” or “communist” in place of my use of the Prime Minister’s description, her words, of her “progressive” political doctrine. Now we know where that 1930s doctrine led, don’t we!!!!!!!!!! (Trump emphasis added for better effect) Vote for these donkeys at the next election at your peril. Neil
The PM is plotting a course to set New Zealand back 100 years! If she believes in equality for all, then race needs to be removed from all government initiatives Hilary
One country one law one people. IAN
Another racial division Graham
It is illegal Robert
Racist mongrels Cutty
More … ” FAKE ” Maori news and history ! Sounds familiar ? Alan
Are those wanting (demanding?) exemptions from CGT some super special entities or individuals – greater than you or I? One new Zealand for all – it’s sure not showing here. BEWARE NEW ZEALAND! Stuart
IF granted, clearly the thin end of the wedge; what next based on this illogical precedent? Michael
equality again peter
We are supposed to be one why are Maori being given special rights Jimmy
firstly I do not support cgt in any form and secondly the sooner NZ attempts to become ONE NATION IN ALL THINGS the better. Them and us will never work Rick
over my dead body Norm
Such suggestion is outrageous and divisive. David
One people, one nation. Maureen
As Hobson said at the “treaty” signing, We are one people. Anthony
NZ is already a country with racial privilege and added tax exemptions is will only inflame the situation. Penina
Absolutely not. when will the taxpayers of NZ wake up to the fact they are being screwed over by a racist minority. Racism goes both ways ! Stewart
This country two small to support division based on race Plus the administration costs of implementing CGT would negate any returns. Chris
Why? Maori have had a good few bites of the “Treaty” cherry already, and now want even more. Get real! The treaty was between the English and Maori, let the English pay. Barry
Absolutely not!!!!!! In the current climate where there are strong arguments for improving equality of opportunity the inclusion of race in the rules governing liability for tax is an anathema and is against all considerations of equity. Victor
I support equality for all citizens before the Law Keith
Just another socialist policy, shame on Ardern Keith
Bloody Hell. When does this grievance gravy train ever stop? Enough is enough!! 200 years later, with more non-Maori blood in their veins, and they’re still bleating the phoney ravages of colonialism….the best thing that ever happened to a stone-age, war-faring, slave-keeping, cannibalistic existence. Tony
Never Robert
We are all New Zealanders and I do not like to hear from anyone who supports maori get anything different from the rest of us. We should be all one. Barbara
for God’s sake stop them Michael
time to leave my country Rex
we have never been in a partnership with maori, we are all under the same banner and maori should not be given sovereignty Carolyn
NoNoNoNoNoNoNoNoNoNoNoNoNoNoNo – get the message? Carl
Enough, is enough. Chris
Maori get too much now, that everyone else doesn’t Kevin
I think it accurate to say that virtually all non-Maori are sick and tired of Maori hiding behind the Treaty. It’s absolute non-sense. Allan
One nation one law, Vernon
Just another nail in the coffin,How we can stop this deception is beyond me, other that to revolt and not be bullied into what can only be described as pure racism Barry
No. Absolutely not. Willy
No, that is absolutely ridiculous! Mick
Same old game will come into play. Question anything Maori and one will immediately be called racist! Alan
Here, have another (race based) card! SIC Wally
Never ! Under the treaty, everyone has equal rights, and responsibilities. One people, one law, yet we are becoming an apartheid state ! Peter
I do not support any race based laws regulations or decisions. Ray
I also don’t support the proposed Capital Gains Tax john
PM is out of her depth. Very sad. June
It is just so wrong. Reverse racism Adrian
That is the ultimate in racism. Most Maori will not have to pay cgt, anyway just as most pakeha won’t but successful Maori people should like successful pakeha should. Brian
Very one sided “partnership” eh? stop the tax anyway its not necessary. Nick
Race based exemptions are tantamount to apartheid in reverse – against New Zealand society. This is the beginnings of a separatist-elitist lopsided society Ian
Racism personified. Tony
” Buck Teeth ” really must stop trying to purchase votes like ” Clark ” did ! …for the better of the country !..again short term thinking will and is destroying our economy ; we must not loose sight of where our tax monies are going to and who is paying these monies into the consolidated fund . Roy
Absolutely no to CGT, and an emphatic NO to any race based preferences in any policy decisions Andrew
No, no, no – absolutely NOT!  William
Exemptions from taxes based on race would be an outrage. Taxes are a necessary evil for everyone, but the policy should be the lower the better. There should be NO capital gains tax exemption and if the Government is to afraid to bring such a tax in without exemptions, then it should abandon what is a really stupid proposal.  Anita
The capital gains tax should be abandoned – full stop. Murray
Labour should go ahead and exempt mega-rich Maori corporations from a capital gains tax then watch as they lose the election! Darren
Race-based privilege is an anathema to a civilised society. All race-based laws and regulations should be abolished. New Zealand should be a society where equality under the law is the guiding principle. Where are the political parties with the guts to stand up for equal rights? George