review of the civil list act 1979 - law com · 2019. 7. 9. · civil list act 1979, and those...
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Review of the Civil list ACt 1979
December 2009, wellington, New Zealand | R e p o R t 1 1 2
the GoveRNoR-GeNeRAl
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December2009,Wellington,NewZealand|R E P O R T 1 1 2
E31(112)
REviEWOfThECivillisTACT1979
ThEGOvERNOR-GENERAl
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ThelawCommissionisanindependent,publiclyfunded,centraladvisorybodyestablishedbystatutetoundertakethesystematicreview,reformanddevelopmentofthelawofNewZealand.itspurposeistohelpachievelawthatisjust,principled,andaccessible,andthatreflectstheheritageandaspirationsofthepeoplesofNewZealand.
The Commissioners are:
RighthonourablesirGeoffreyPalmersC–President
DrWarrenYoung–Deputy President
EmeritusProfessorJohnBurrowsQC
GeorgeTannerQC
valsim
TheGeneralManagerofthelawCommissionisBrigidCorcoran
TheofficeofthelawCommissionisatlevel19,hPTower,171featherstonstreet,Wellington
Postaladdress:POBox2590,Wellington6140,NewZealand
DocumentExchangeNumber:sp23534
Telephone:(04)473-3453,facsimile:(04)471-0959
Email:[email protected]
internet:www.lawcom.govt.nz
NationallibraryofNewZealandCataloguing-in-PublicationData
NewZealand.lawCommission.
ReviewoftheCivillistAct1979:theGovernor-General.
(lawCommissionreport;no.112)
isBN978-1-877316-82-1(pbk.)—isBN978-1-877316-83-8(internet)
1.NewZealand.CivillistAct1979.2.NewZealand.Governor-General.
3.Governorsgeneral—NewZealand—salaries,etc.i.Title.
ii.series:NewZealand.lawCommission.Report;no.112.
352.2330993—dc22
issN0113-2334(Print)
issN1177-6196(Online)
ThispapermaybecitedasNZlCR112
ThisreportisalsoavailableontheinternetatthelawCommission’swebsite:www.lawcom.govt.nz
i i Law Commiss ion Report
mailto:[email protected]://www.lawcom.govt.nzhttp://www.lawcom.govt.nz
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ThehonsimonPowerMinisterResponsibleforthelawCommissionParliamentBuildingsWElliNGTON
11December2009
DearMinister
NZlCR112–REviEWOfThECivillisTACT1979–ThEGOvERNOR-GENERAl
iampleasedtosubmittoyoulawCommissionReport112,Review of the Civil List Act 1979 – the Governor-General,whichwesubmitundersection16ofthelawCommissionAct1985.
Yourssincerely
Geoffrey Palmer President
Letter of transmittaL
i i iReview of the Civ i l L ist Act 1979 – the Governor-General
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inJuly2008,thelawCommissionpublishedanissuesPaper,Review of the Civil List Act 1979.ThatpapersetoutthehistoryofNewZealand’sCivillistAct1979,andraisedanumberofoptionsforreformofthelegislation.itcalledforsubmissionsandcommentontheoptionsproposed.
TheprimarypurposeoftheCivillistAct1979istoprovidefortheappropriationoffundstopayfortheremunerationandentitlementsoftheGovernor-General,andmembersofParliamentandmembersoftheExecutive.ThelawCommissionhasdecidedtopresentitsrecommendationsintwoseparatefinalreports.ThisreportconcernsPart1oftheCivillistAct1979,whichcontainstheprovisionsrelatingtotheremunerationandentitlementsoftheGovernor-General.
inresponsetotheissuesPaper,wereceivedsubmissionsfromthefollowingindividualsandorganisations:
ClerkoftheExecutiveCouncil·ClerkofthehouseofRepresentatives·GraemeEdgeler·Parliamentaryservice·RepublicanMovementofAotearoa·
WearealsogratefultoRobertBuchananforhiscommentsonthemattersraisedintheissuesPaper.
TheCommissionerresponsibleforthisreportisGeoffreyPalmer,andthelegalandpolicyadviserisRachelhayward.OurthankstosuzanneGiacometti,ParliamentaryCounsel,forallherworkinpreparingthedraftlegislationwhichaccompaniesthisreport.
Geoffrey Palmer
President
foreword
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Review of the Civil List Act 1979 – the Governor-General
vReview of the Civ i l L ist Act 1979 – the Governor-General
ConTenTsforeword.........................................................................................................................................ivsummary..........................................................................................................................................1
Theneedforchange............................................................................................................1summaryofrecommendations.......................................................................................................3
legislativeframework.........................................................................................................3TheGovernor-General’sprogramme..................................................................................3Remunerationandentitlements.........................................................................................3
ChapTer 1 statutoryframework.......................................................................................................................4
Aseparatestatute.................................................................................................................4Appropriationsandauthorisations.....................................................................................5
ChapTer 2 TheGovernor-General’sprogramme.............................................................................................7
fundingarrangementsfortheGovernor-General.............................................................7
ChapTer 3Remunerationandentitlements...................................................................................................10
Natureofappropriations...................................................................................................10Administrator.....................................................................................................................16Otherclauses......................................................................................................................16
appendix
appendix aGovernor-GeneralBill...................................................................................................................18
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v i Law Commiss ion Report
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Summary
1 inthisreport,thelawCommissionpresentsitsrecommendationsforthereformoftheprovisionsoftheCivillistAct1979thatprovideforremunerationandsupportfortheGovernor-General.Adraftbillreflectingourrecommendationsaccompaniesthisreport.
ThisreviewresultedfromaGovernmentreferenceaskingtheCommissionto2 considertheoperationandprovisionsoftheCivillistAct,whichwasenactedin1979andhasnotbeencomprehensivelyreviewedsince. inJuly2008,theCommissionreleasedanissuesPaper,Review of the Civil List Act 1979.We received a small number of submissions, and have undertakenfurtherconsultationwithkeyagencies inpreparingthis finalreportandtheaccompanyinglegislation.
TheissuesidentifiedbythelawCommissioncanbedividedintothoserelating3 totheremunerationoftheGovernor-General,whicharesetoutinPart1oftheCivillistAct1979,andthoserelatingtoremunerationandsupportformembersandformermembersofParliamentortheExecutive,whicharesetoutinPart3.ThePartsoperatealmostentirelyindependently,andtherearefewcommonissuesbetweenthem.Thisraisesafundamentalquestion:shouldthesemattersbedealtwithinonestatute,orwoulditbemoreappropriateifthemattersrelatingtotheGovernor-Generalappearedinastand-alonestatute?
TheCommissionhasconcludedthatitwouldbepreferableifthesematterswere4 dealtwithinseparatestatutes.itsrecommendationsinrelationtomembersofParliamentandMinisterswillbethesubjectofaseparatereport.
New legislation for the Governor-General
TheCommissionproposesthatPart1oftheCivillistAct1979,whichcontains5 provisionsrelatingtotheGovernor-General,berepealedandreplacedbyamodern,stand-aloneAct.
intheissuesPaper,theCommissionidentifiedanumberofprovisionsinPart16 ofthe1979Actwherethestatutorylanguagerequiredupdating,includingtheprovisionsrelatingtocommencementandcessationofsalary,andthedescriptionofpeopleentitledtoactasAdministrator.Buttheneedformodernisationisnotlimitedtomattersof language. intheCommission’sview, it isno longerappropriatefortheGovernor-General’ssalarytobeexemptfromincometax.similarly,thereisnolongersufficientjustificationforastatutorypowertoexempttheGovernor-Generalfrompayinganypublicorlocaltax,duty,rate,levyorfee.TheGovernor-General’sallowanceshouldcontinuetobeexemptfromtaxation.
the need for change
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Summary
TheCommissionrecommendschangestotheprovisionsforthefundingof7 theGovernor-General’sprogrammewithinNewZealand,andinternationally.ThemechanismsprovidedintheCivillistAct1979needtobeupdatedtoreflectthenatureofthemodernprogramme.Thestructureofthenewappropriationsproposedshouldenhancetransparencyaroundthefundingandsupport.
TheCommissionalsoproposesthatdetailsofexpendituretoprovideother8 benefitsandprivilegestoformerGovernors-General(inthenatureofdomestictravelandofficialcars)shouldbetabledannuallyinParliament.
TheCommissionrecommendsthatthechangesproposedinthenewlegislation9 shouldtakeeffectfortheappointmentandtermofthenextGovernor-General.
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Summary of recommendations
r1 Part1oftheCivillistAct1979shouldberepealed,andreplacedbyanewstatuteprovidingfortheremunerationandsupportoftheGovernor-General.ThenewframeworkshouldtakeeffectfortheappointmentandtermofthenextGovernor-General.
r2 TheGovernor-GeneralBillshouldcontainapermanentlegislativeauthorityproviding funding for the Governor-General’s programme withinNewZealand.
TheGovernor-GeneralBillshouldcontainapermanentlegislativeauthorityr3 providingfundingfortheGovernor-General’sinternationaltravelprogramme.
r4 ThesalaryoftheGovernor-Generalshouldnolongerbeexemptfromincometax.
TheallowancepaidtotheGovernor-Generalshouldcontinuetobetaxexempt.r5
section7oftheCivillistAct1979,providingfortheMinisteroffinancetor6 exempt theGovernor-General frompayinganypublicor local tax,duty,rate,levyorfee,shouldberepealedandnotreplaced.
ThereshouldbeanannuitypaidtoformerGovernors-General,atayearlyrater7 tobedeterminedfromtimetotimebytheRemunerationAuthority.iftheformerGovernor-Generaldies,thesurvivingspouseorpartnerofthatpersonmustbepaidanannuityathalftheyearlyrateatwhichtheannuitywouldhavebeenpayabletotheformerGovernor-General.
ThetermsofappointmentofapersonasGovernor-Generalmayincludeanr8 agreementforthatpersonortheirspouseorpartnertobeprovidedwithspecifiedbenefitsorprivilegesbywayofpaymentsinrespectofdomestictravelortheuseofchauffeuredcarswhenheorshenolongerholdsofficeasGovernor-General.ThedetailsofanysuchbenefitsorprivilegespaidtoorinrespectofanyformerGovernor-GeneralshouldbepresentedtothehouseofRepresentativeseachfinancialyear.
TheAdministratorshouldcontinuetoreceivehisorherjudicialsalarywhiler9 carryingouttheroleofAdministrator.
LegisLative framework
the governor-generaL’s programme
remuner-ation and entitLements
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Chapter 1: Statutory framework
Chapter 1 Statutory framework
1.1 TheCivillistAct1979currentlydealswithpaymentstotheGovernor-GeneralandmembersofParliamentandoftheExecutive.intheissuesPaper,theCommissionaskedwhetheritwouldbemoreconstitutionallyappropriateiftheGovernor-General’ssalary,allowancesandannuitiesweredealtwithinaseparate,stand-alonestatute.Therewasconsiderablesupportforthisapproachinsubmissionsandconsultation.
Thereissymbolicimportanceinsettingouttheprovisionsrelatingtothe1.2 Governor-Generalinseparatelegislation.ThesameresultcannotbeachievedbysimplyamendingtheexistingCivillistAct.WeagreewiththeClerkoftheExecutiveCouncil,whocommentedinhersubmissionthatlegislativeseparationwouldenhancetheperceptionoftheapoliticalroleoftheGovernor-Generalinourconstitutionalarrangements.itwouldalsoaligntheNewZealandstatutoryarrangementswiththoseinAustraliaandCanada.
WeconsideredtheoptionofshiftingtheprovisionsofPart1oftheCivillistAct1.3 (whichrelatetotheGovernor-General)intoascheduletotheConstitutionAct1986.however,theadministrativeandoperationalnatureofmanyoftheseprovisionswouldnotfitwellwiththepurposeoftheConstitutionAct1986.inourviewastand-alonestatuteisamoreappropriatevehicle.
ThedraftBillthatweproposeshouldreplacePart1oftheCivillistAct19791.4 isattachedasanappendixtothisreport.WediscussthekeyprovisionsoftheBillinChapters2and3.
Werecommendthatthenewlegislationshouldtakeeffectfortheappointment1.5 andtermofthenextGovernor-General.
Recommendation
Part 1 of the Civil List Act 1979 should be repealed, and replaced by a new R1 statute providing for the remuneration and support of the Governor-General. The new framework should take effect for the appointment and term of the next Governor-General.
a separate statute
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Legal and financial authority
OneofthekeyfeaturesoftheCivillistAct1979isthatitcontainspermanent1.6 appropriationsforcertainexpenditure,includingthesalaryandallowanceoftheGovernor-General.
AnappropriationisastatutoryauthorityfromParliamentallowingtheCrown1.7 oranOfficeofParliamenttoincurexpensesorcapitalexpenditure.Appropriationsarespecifiedbyamount,scopeandperiod.1intermsofperiod,appropriationsmaybeannual,multi-year,orpermanent.Permanentappropriationsarealsoknownaspermanentlegislativeauthorities.Mostappropriationsareannualappropriations,meaningtheyareforonlyonefinancialyear.ifanannualappropriationisnotusedinthefinancialyear,itlapses.2
Permanent appropriations are authorised by legislation other than an1.8 AppropriationAct,andtheycontinueineffectuntilrevokedbyParliament.Examplesofpermanentappropriationsincludeappropriationsforthesalariesof the Auditor-General and his or her deputy,3 the Ombudsmen,4 theCommissionerfortheEnvironment,5andthegovernmentsubsidytovarioussuperannuationschemes.6
Theremaybegoodreasonsforpermanentappropriationsinparticularcases.1.9 for example, permanent appropriations are generally provided whentheGovernmentneedstogiveanassuranceaboutitsabilitytomakepayments,suchasdebtrepayment,orwhenParliamentwishestosignalacommitmentnottointerfereincertaintransactions,suchasthesalariesofthejudiciary.7however, ingeneral,permanentappropriationsareregardedasreducingParliament’sannualcontrolofpublicexpenditure,8whichisaprocessthatoperatesasoneofourmainconstitutionalcontrols.Thecreationofanewpermanentappropriationthereforerequirescarefulconsideration.
1 NewZealandTreasury,A Guide to the Public Finance Act,August2005,www.treasury.govt.nz(accessed20October2009),18.Thescopeofanappropriationdeterminesthepermittedusestowhichitcanbeput,andanyconditionsonthatuse.
2 PubicfinanceAct1989,s10(1).
3 PublicAuditAct2001,sch.3,cl5.
4 OmbudsmenAct1975,s9(1).
5 EnvironmentAct1986,s9.
6 GovernmentsuperannuationfundAct1956,s95.
7 New Zealand Treasury, A Guide to the Public Finance Act, August 2005, above n 1, 24.Permanentappropriationsforjudicialsalariesappearsinsection9AoftheJudicatureAct1908,section6DistrictCourtsAct1948,andsection13TeTureWhenuaMäoriAct1993.
8 DavidMcGeeParliamentary Practice in New Zealand (3ed,DunmorePublishingltd,2005)456.
appropriations and authorisations
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Chapter 1: Statutory framework
ThefollowingmattersprovidedforinrelationtotheGovernor-Generalinthe1.10 CivillistAct1979arepermanentappropriations:
thesalaryandallowanceoftheGovernor-General(section3);(a)theannuityforformerGovernors-Generalandtheirspouses(section4);(b)thetravellingexpensesoftheGovernor-Generalandhisorherfamilyand(c)staff(section6).
Werecommendthatthesemattersshouldcontinuetobethesubjectofpermanent1.11 appropriationsunderthenewGovernor-Generallegislation.Wereturntoconsidereachpaymentinmoredetailinthenextchapter.
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Chapter 2 The Governor-General’s programme
2.1 TherearepresentlytwofundingpoolsfortheofficeoftheGovernor-General.OneismadeupoffundsappropriatedthroughvotePrimeMinisterandCabinet,whichfundssupportservicestotheGovernor-GeneralandthemaintenanceoftheGovernor-General’sofficialresidencesinWellingtonandAuckland.TheotherismadeupofthepermanentlegislativeauthoritiessetoutintheCivillistAct1979,whichprovideforthesalaryandallowanceoftheGovernor-General,andthetravellingexpensesoftheGovernor-Generalandhisorherfamilyandstaff.
followingconsultationwithCabinetOfficeandTreasury,itbecameapparent2.2 thatthefundingstructuresetoutintheCivillistAct1979needsupdatingandrestructuring.Ouraimistoprovidearemunerationandsupportsystemthatistransparentandadministrativelystraightforward,andthatprovidesadequatesupportfortheofficeofthemodernGovernor-General.
Werecommendthatthepresentdistinctionbetweentravelexpensesandmore2.3 generalsupportfortheGovernor-General’sprogrammeshouldberemoved,andtherelevantfundingconsolidatedintoapermanentlegislativeauthority.Theoperationalbudgetfortheresidences,andstaffcosts,shouldcontinuetobefundedthroughvotePrimeMinisterandCabinet.
WhiletheGovernor-Generalisresponsiblefordetermininghisorherown2.4 programmewithinNewZealand,theinternationaltravelprogrammefortheGovernor-GeneralisdeterminedbytheGovernmentoftheday.9
followingconsultation,wehaveconcludedthatitwouldbeappropriateto2.5 createseparatepermanentlegislativeauthoritiesinthenewBilltoreflectthisdistinction.ThiswouldhelptoimprovetransparencyaroundtheGovernor-General’sprogramme.section11(2)ofthePublicfinanceAct1989requireseachexpenseincurredinaccordancewithanappropriationbyorunderanAct(otherthananAppropriationAct)tobemanagedandaccountedforinthesamemannerasexpensesincurredinaccordancewithanAppropriationAct.Thismeansthattheestimatedamounttobeincurredundereachpermanent
9 CabinetOffice,Cabinet Manual 2008(Wellington,2008)para1.10.
funding arrangements for the governor-generaL
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Chapter 2: The Governor-General ’s programme
appropriationneedstobereportedintheEstimatesandtheactualamountincurredundereachpermanentappropriationneedstobereportedintheannualreportofthedepartmentthatadministersthatappropriation.Asaresult,thetwopermanentlegislativeauthoritieswillbereportedseparately.
Whileitcouldbearguedthattheinternationaltravelcostscouldbeappropriated2.6 annually,theCabinetOfficeadvisesthatinfactthesecostscanbehardtoaccuratelyanticipatefromoneyeartothenext.TheGovernor-Generalisrequiredtotravelinternationallytosomeeventsthataredifficulttopredictinadvance,suchasstatefunerals.
setoutbelowaretwoconceptualdiagrams,onereflectingthepresentfunding2.7 arrangements,andonereflectingtheproposednewfundingarrangementsthatappearintheGovernor-GeneralBill.
FiGuRe one – The exisTinG ARRAnGemenTs
VoTe: Pm&C PLA
Support services to the
Governor-General and
maintenance of the Official
Residences, including
funding for the Governor-
General’s programme
Salary
Allowance, including
funding for the
Governor-General’s
programme
Travel
Entitlements for Former
Governors-General (DIA)
Forecast funding
Current fixed funding
Potential grouping of funding
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Clause13oftheBillsetsoutapermanentlegislativeauthorityforthefunding2.8 for the Governor-General’s programme within New Zealand. Clause 14providesapermanentlegislativeauthorityfortheGovernor-General’straveloutsideNewZealand.italsoextendstoallowfundingfortheGovernor-Generaldesignate,andhisorherfamily,andstaffoftheincumbentGovernor-General,totraveltotheUnitedKingdomforanaudiencewiththeQueenbeforeheorshetakesoffice.
Recommendation
The Governor-General Bill should contain a permanent legislative R2 authority providing funding for the Governor-General’s programme within new Zealand.
The Governor-General Bill should contain a permanent legislative authority R3 providing funding for the Governor-General’s international travel programme.
FiGuRe Two – The PRoPosed ARRAnGemenTs
VoTe: Pm&C PLA
Support services to the
Governor-General
and maintenance of
the Official Residences
Salary
Governor-General’s
programme
Allowance
Travel outside New Zealand
Entitlements for Former
Governors-General (DIA)Forecast funding
Fixed funding
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Chapter 3: Remunerat ion and ent i t lements
Chapter 3Remuneration and entitlements
3.1 TheCivillistAct1979containsanumberofprovisionsrelatingtoremunerationandotherentitlementsfortheGovernor-GeneralandformerGovernors-General.Theyare:
thesalaryandallowanceoftheGovernor-General(section3);(a)theannuityforformerGovernors-Generalandtheirspousesorpartners(b)(section4);paymentsinrespectofotherbenefitsandprivileges(section25).(c)
ThesalaryandallowanceoftheGovernor-General,andtheannuitiesforformer3.2 Governors-Generalandtheirspousesorpartners,arepresentlythesubjectofpermanentappropriations.Paymentsforotherbenefitsandprivileges,whicharerestricted inpractice todomestic travelandchauffeuredcars,areappropriatedannually.
Werecommendthatalltheprovisionsrelatingtothesalary,allowanceandother3.3 entitlementsoftheGovernor-GeneralandformerGovernors-Generalshouldbe dealt with by permanent legislative authority. These matters will beeitherprovidedbystatute,orinthecaseofotherbenefitsandprivileges,willbeagreedwiththeGovernor-Generaldesignate,andwillbecarefullyconsideredatthattime.
Therelevantprovisionappearsinclause12oftheBill.3.4
Salary
Clause5oftheBillprovidesforthepaymentofasalarytotheGovernor-General.3.5 TheGovernor-General’ssalarycontinuestobefixedbytheRemunerationAuthorityandprotectedbylegislation.itcannotbereducedduringhisorhercommission.
nature of appropriations
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TheGovernor-General’ssalaryandallowancearepresentlyexemptfromincome3.6 taxundertheincomeTaxAct2007,10andthesalaryiscalculatedonthisbasis.11inourview,thereisnolongeranyjustificationfortheGovernor-General’ssalarytobeexemptfromincometax.TheQueenhasvoluntarilypaidincometaxonherprivateincomesince1993.in2001,theGovernmentofAustraliaintroducedfederallegislationtoremovetheexemptionsfromincometaxonsalaryenjoyedbytheGovernor-GeneralandthestateGovernors.
Therewerenoobjectionsraisedinsubmissionsorconsultationtoabolishingthe3.7 Governor-General’sexemptionfromincometax.
We note that this proposal may be of symbolic rather than financial3.8 significance,asinfuturetheRemunerationAuthoritywouldnotcalculatetheGovernor-General’ssalaryonthebasisthatitistaxexempt,asitispresentlyrequiredtodo.inAustralia,whenthetaxexemptionwasremovedfromtheGovernor-General’ssalary,thesalarywasincreasedtotakeaccountofthenewtaxliability.12
Recommendation
The salary of the Governor-General should no longer be exempt from R4 income tax.
Allowance
Clause6provides foranallowance tobepaid to theGovernor-General.3.9 Atpresent,theGovernor-General’sallowanceisprovidedforinsection3oftheCivillistAct1979.itispaidataratefixedfromtimetotimebyOrderinCouncil.
TheGovernor-General’sallowancecurrentlycoversawiderangeofexpenses3.10 thatsupporttheoffice,aswellasmorepersonalmatterssuchasclothingandfood.OneresultoftheproposedrestructuringofthefundingpoolsfortheofficeoftheGovernor-GeneralwouldbeaconsiderablereductionintheallowancepaidtotheGovernor-General.
10 incomeTaxAct2007,CW16.
11 CivillistAct1979,s3(1)(a).
12 Governor-GenerallegislationAmendmentAct2001(Cth).
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Chapter 3: Remunerat ion and ent i t lements
inconsultation,theinlandRevenueDepartmentsuggestedthatiftheGovernor-3.11 General’sallowanceisusedforofficialpurposes,itwouldbemoreadministrativelyconvenientforittocontinuetobetaxexempt.Thiswouldavoidcompliancecostsassociatedwiththeprocessofclaimingdeductionsforexpensesincurredwhichwouldotherwiseresult.
Recommendation
The allowance paid to the Governor-General should continue to be R5 tax exempt.
Other exemptions
Presently, the Minister of finance may exempt the Governor-General3.12 frompayinganypublicorlocaltax,duty,rate,levyorfee.13TheDepartmentofPrimeMinisterandCabinetadvisesthattherearenosuchcurrentexemptions.
Thisexemptionpowerisahangoverfromanerawherevice-regalappointees3.13 camefromoverseas,andisnolongerappropriate.Therewassupportfromsubmittersforrepealingthisprovision.Werecommendaccordingly.
Recommendation
section 7 of the Civil List Act 1979, providing for the minister of Finance R6 to exempt the Governor-General from paying any public or local tax, duty, rate, levy or fee, should be repealed and not replaced.
Payment on leaving office
section3(4)oftheCivillistAct1979providesthatonleavingofficethe3.14 Governor-Generalshallbepaidasumequaltothreemonthssalaryandallowance.TherationaleforthispaymentistocovertheoutgoingadministrationandimmediatecommitmentsoftheoutgoingGovernor-General.
Weconsiderthataclausetothiseffectshouldberetained.however,theresult3.15 ofrestructuringtheallowanceisthatifthepaymentisstillcalculatedaccordingtotheformulainsection3(4),itwillbemuchsmallerinrealtermsinthefuture.Weproposethattheformulaberewordedtoallowforapaymentofsixmonthssalary,whichweunderstandwillbeequivalent to thecurrentpayment.Thisprovisionappearsinclause7oftheBill.
13 CivillistAct1979,s7.
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Annuity
section4oftheCivillistAct1979providesforthepaymentofannuitiesto3.16 formerGovernors-Generalandtheirspousesorpartners.Therearetwodifferentratesunderthesection,bothdeterminedbytheRemunerationAuthority.Oneappliesifthepersonheldofficeforatotalperiodoflessthantwoyears,andtheotherappliesifthepersonheldofficefortwoyearsormore.inthelattercase,theannuityissetatayearlyrateforeachcompleteyear,notexceedingfiveyears.ThusevenifaGovernor-Generalisaskedtoextendhisorherterm,(asDamesilviaCartwrightwas,althoughforaperiodlessthanacompleteyear),theamountoftheannuityiscapped.Unlikethesalary,theGovernor-General’sannuityisnottaxexempt,butistreatedastaxableincome.14
intheissuesPaperwediscussedtherationalebehindtheannuity.inpartthe3.17 annuityrecognisesthecontributiontheGovernor-Generalandhisorherspousehavemadetothecountry,butitalsorecognisestheon-goingcommitmentsthatarisefromaGovernor-General’sduties.
Thepublicnatureoftheroledoesnotendwiththetermofoffice.former3.18 Governors-Generalcontinuetobeassociatedwiththeofficelongaftertheyhavecompletedtheirterm.Thisassociationmayplacelimitsontheirsubsequentactivitiesandemploymentchoices,andmayalsoimposecostlyobligations.formerGovernors-Generalfrequentlyremainpatronsofcausesthattheycametobeassociatedwithduringtheirterm.Theycontinuetoreceiveconsiderablecorrespondence,deliverspeechesandattendevents.
inAustralia,formerGovernors-Generalareentitledtoastatutorysuperannuation3.19 benefitprovidedundertheGovernor-GeneralAct1974(Cth).UndertheAct,theretiringallowanceforaformerGovernor-Generalissetat60%oftherateofsalarypayabletotheChiefJusticeofAustraliaattherelevanttime.iftheformerGovernor-GeneralalsoreceivesaCommonwealthorstatefundedpensionbyvirtueofapreviousoccupation(forexampleamemberofParliamentorajudge)thepensionwillbereducedaccordingly.
Besidesthesuperannuationbenefit,formerGovernors-GeneralinAustraliaalso3.20 receiveothersignificantsupportinrecognitionoftheon-goingcommitmentsthatresultfromtheoffice.Theseentitlementsareavailabletotheofficeholderforlife.TheyaregrantedatthediscretionofthePrimeMinisteroftheday,butthestandardpackageofentitlementsincludestheprovisionoffullyequippedofficeaccommodationintheircityofresidence,andafulltimesecretarytoprovideadministrativesupport,andappropriatesecurityarrangementsfortheirresidenceand/oroffice.
14 Clause4oftheCivillist(Annuities)Determination2009providesthatanannuityispayable:(a)ifthatpersonheldofficeasGovernor-Generalforatotalperiodoflessthan2completeyears,attheyearlyrateof$12,400;or(b)ifthatpersonheldofficeasGovernor-Generalforatotalperiodof2completeyearsormore,attheyearlyrateof$12,400foreachcompleteyear(notexceeding5)ofthattotalperiod.
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WerecommendthattheGovernor-GeneralBillshouldprovideforthepayment3.21 ofanannuitytoformerGovernors-General,insimilartermstothepresentsection4oftheCivillistAct1979.however,werecommendthattheannuitytoasurvivingspouseshouldnotendonthatspouse’sremarriageorentryintoacivilunion/defactorelationship.Thepaymentofanannuitytoasurvivingspouseisbasedonrecognitionofthesignificantroleplayedbythespouseinsupportingtheofficeholder.Thatbeingthecase,theannuityshouldnotendifthespouseremarriesorentersanewrelationship.
TheprovisionsforannuitiestoformerGovernors-Generalaresetoutatclauses3.22 8and9of theBill.section4(3)of theCivillistAct1979provides thatnoannuityispayableinrespectofanyperiodduringwhichtherecipientisnotdomiciled inNewZealand,orholdsaposition forwhicha salary ispayableundertheAct.ThusintheunlikelyeventthataformerGovernor-GeneralwassubsequentlyelectedtoParliament,heorshewouldceasetoreceivetheannuity.
similarly,section4(4)providesthatifaformerGovernor-Generalisalsoentitled3.23 toanannuityasaformerPrimeMinister,heorsheshouldreceiveonlythegreaterofthetwoannuitiestowhichheorsheisentitled.
WehavenotincludedprovisostothiseffectintheBill.Thedomicileprovision3.24 appearstobeanotherrelicoftheerainwhichofficeholdersalmostinvariablycameoutfromtheUnitedKingdomfortheperiodoftheirappointment.NosuchqualificationattachestoannuitiespaidtoformerPrimeMinistersundertheCivillistAct1979.similarly,aformerPrimeMinistercansubsequentlyserveasamemberofParliamentwithoutitaffectinghisorherannuity.iftheannuitiespaidtoaformerGovernor-Generalarepaid,atleastinpart,inrecognitionofservice,itdoesnotseemappropriatethattheyshouldceaseineitherforreasonsofdomicile,orbecausetherecipientholdsorhasheldanotherpublicoffice.
Recommendation
There should be an annuity paid to former Governors-General, at a yearly rate R7 to be determined from time to time by the Remuneration Authority. if the former Governor-General dies, the surviving spouse or partner of that person must be paid an annuity at half the yearly rate at which the annuity would have been payable to the former Governor-General.
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Compensation for lost superannuation
insomesituations,acceptingtheofficeofGovernor-Generalmayadverselyaffect3.25 theappointee’sexistingsuperannuationscheme.Althoughsuchoccasionswillberare,itisappropriatethatthereshouldbeprovisionforcompensationifsuchasituationarises.section5oftheCivillistAct1979providesforcompensationtobepaidwhereacceptingtheofficeofGovernor-Generalleadstotheappointeeorhisorher spouse,partneror child losingany superannuationrights.Werecommendthataprovisiontothiseffectberetained,butthereferencetothesuperannuationrightsofachildbeingaffectedshouldberemoved.Weareunabletoenvisageasituationinwhichachild’ssuperannuationrightswouldbeaffectedbytheappointmentofaparenttotheofficeofGovernor-General,andarenotawareofthiseveroccurringintherecentpast.
Other benefits or privileges
intheissuesPaperwenotedthattherearesomeadditionalbenefitsforformer3.26 Governors-GeneralwhicharenotdetailedintheCivillistAct1979.ThetermsofappointmententeredintobetweentheGovernor-GeneraldesignateandthePrimeMinisterincludeprovisionsfortransportentitlementstobeprovidedthroughMinisterialservicesaftertheGovernor-Generalhasvacatedtheoffice.Whilesection25oftheCivillistAct1979doesnotimposelimitsonthebenefitsorprivilegesthatmaybespecifiedforformerGovernors-General,inpracticetheyare limitedtodomestic travel,andtheuseofchauffeurdrivencars.TheprovisionofthesebenefitsrecognisesthatthepublicdemandsonaformerGovernor-General’s time may continue after he or she leaves office.similarprovisionsexistforformerPrimeMinisters.
inourview,thenatureofthebenefitsthattheGovernmentmayagreeinthis3.27 regardshouldbeexpresslylimitedintheBill.Thecostsinvolvedshouldbetransparent.Atpresent,theyareopaque,althoughdetailscouldberequestedundertheOfficialinformationAct1982.WerecommendthatastatementsettingoutthedetailsoftheexpensesincurredtoprovidesuchbenefitsorprivilegesshouldbepresentedtoParliamentannually.Clause11oftheBillcontainsprovisionstothiseffect.
Recommendation
The terms of appointment of a person as Governor-General may include an R8 agreement for that person or their spouse or partner to be provided with specified benefits or privileges by way of payments in respect of domestic travel or the use of chauffeured cars when he or she no longer holds office as Governor-General. The details of any such benefits or privileges paid to or in respect of any former Governor-General should be presented to the house of Representatives each financial year.
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Chapter 3: Remunerat ion and ent i t lements
3.28 Clause15amendsthedescriptionofthepeopleentitledtoactasAdministrator(currentlysetoutinsection8oftheCivillistAct)toaccordwithchangesmadetothelettersPatentin2006.15
DuringtheperiodwhenheorsheisactingasAdministrator,theAdministrator3.29 ispresentlypaidateithertherateofhisorherjudicialsalary,orasalaryattherateofhalfthejudicialsalaryandhalftherateoftheGovernor-General’ssalary,whicheveristhegreater.Thissalaryisinsubstitutionforthejudicialsalaryandistaxexempt.
intheissuesPaperwesuggestedthatthissubstitutionofsalaryisunnecessary,3.30 andtheAdministratorshouldsimplycontinuetoreceivehisorherjudicialsalarywhilecarryingouttheroleofAdministrator.Noobjectionswereraisedtothisproposalinsubmissionsorconsultation.Clause15oftheBillprovidesaccordingly.
Recommendation
The Administrator should continue to receive his or her judicial salary while R9 carrying out the role of Administrator.
Commencement
ThenewlegislationshouldnotapplytotheincumbentGovernor-General,3.31 butshouldapplywhenthenextGovernor-Generalisappointed.TheBillcontainssavingsandvalidationsclausestoensurethattherelevantprovisionsoftheCivillistAct1979continuetoapplytotheincumbentGovernor-Generaluntiltheendofhisterm.
Family member
section6oftheCivillistAct1979providesforthepaymentoftravelling3.32 expensesfortheGovernor-Generalandhisorherfamilymembers.TheActdoesnotcontainadefinitionofafamilymember.
Clause4oftheBilldefinesfamilymembersasbeingspouses,partnersand3.33 dependentchildren.
15 section8oftheCivillistAct1979providesforthepaymentofasalarytoChiefJustice,thePresidentoftheCourtofAppealortheseniorJudgeforthetimebeingoftheCourtofAppealwhenactingasAdministrator.ThelettersPatentConstitutingtheOfficeofGovernor-GeneralofNewZealanddated28October1983authorisetheChiefJusticeorthenextmostseniorJudgeoftheNewZealandjudiciarywhoisablesotoacttobetheAdministrator–clause12.
administrator
other cLauses
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Chapter 3: Remunerat ion and ent i t lements
Law Commiss ion Report
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Appendix
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Appendix A: Governor-General B i l l
Appendix AGovernor-General Bill
PCO 13471/3.0Drafted by Suzanne Giacometti
IN CONFIDENCE
Governor-General Bill
Draft prepared by Parliamentary Counsel for the New Zealand Law Commission
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Governor-General Bill
Drafted by Parliamentary Counsel for the NewZealand Law Commission
ContentsPage
1 Title 22 Commencement 2
Part 1Provisions relating to remuneration, programmefunding, and other payments concerning office of
Governor-GeneralPreliminary provisions
3 Act binds the Crown 24 Interpretation 2
Salary, allowance, annuity, and other payments5 Salary of Governor-General 36 Allowance of Governor-General 37 Sum payable after office of Governor-General becomes
vacant4
8 Annuity for former Governor-General 49 Annuity for spouse or partner of former Governor-General 510 Compensation for lost or adversely affected
superannuation rights5
11 Payments in respect of other benefits and privileges 612 Permanent appropriation for salary, allowance, annuities
etc6
Funding for Governor-General’s programme13 Governor-General’s programme 714 Governor-General’s travel outside New Zealand 7
Administrator of the Government15 Salary and expenses of Administrator 7
Part 2Miscellaneous provisions
Amendments to Civil List Act 197916 Amendments to Civil List Act 1979 7
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cl 1 Governor-General Bill
17 Part 1 of Civil List Act 1979 repealed 818 Appropriation of money for benefits and privileges 8
Consequential amendment to Income Tax Act 200719 Consequential amendment to Income Tax Act 2007 820 New section CW 16 substituted 8
CW 16 Income of Governor-General 8
Savings and validation21 Savings and validation 8
The Parliament of New Zealand enacts as follows:
1 TitleThis Act is the Governor-General Act 2009.
2 CommencementThis Act comes into force on the day after the date on whichit receives the Royal assent.
Part 1Provisions relating to remuneration,
programme funding, and other paymentsconcerning office of Governor-General
Preliminary provisions3 Act binds the Crown
This Act binds the Crown.
4 InterpretationIn this Act, unless the context otherwise requires,—family member, in relation to any person, means—(a) a spouse or partner:(b) a child—
(i) who is being maintained as a member of the per-son’s family; and
(ii) in respect of whom the person either is the soleor principal provider of ongoing daily care for
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Governor-General Bill Part 1 cl 6
the child or shares ongoing daily care of the childsubstantially equally with another person; and
(iii) who is under 18 years of age; and(iv) who is not living with another person in a mar-
riage, civil union, or de facto relationshipfinancial year has the same meaning as in section 2(1) of thePublic Finance Act 1989partner means a civil union or de facto partner.
Salary, allowance, annuity, and other payments5 Salary of Governor-General(1) The Governor-General must be paid a salary at a rate deter-
mined from time to time by the Remuneration Authority.(2) A determination made under this section comes into force on
the date specified in the determination, which may be a datethat is before, on, or after the date the determination is made.
(3) The salary of the Governor-General is payable for the period—(a) starting on the earlier of the following dates:
(i) a date agreed between the appointee and thePrime Minister:
(ii) the date on which the appointee takes up the du-ties of the office; and
(b) ending on the date that person no longer holds office asGovernor-General.
(4) The salary of the Governor-General must not be reduced dur-ing the Governor-General’s term of office.
(5) A determination made under this section is deemed to be aregulation for the purposes of the Acts and Regulations Pub-lication Act 1989 but not for the purposes of the Regulations(Disallowance) Act 1989.
6 Allowance of Governor-General(1) The Governor-General must be paid an allowance, at a rate
fixed from time to time by Order in Council, for personal ex-penses.
(2) The allowance is payable for the period—(a) starting on the earlier of the following dates:
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Part 1 cl 7 Governor-General Bill
(i) a date agreed between the appointee and thePrime Minister:
(ii) the date on which the appointee takes up the du-ties of the office; and
(b) ending on the date that person no longer holds office asGovernor-General.
(3) An Order in Council made under this section comes into forceon the date specified in the order, which may be a date that isbefore, on, or after the date the order is made.
(4) An Order in Council made under this section is a regulation forthe purposes of the Acts and Regulations Publication Act 1989but not for the purposes of the Regulations (Disallowance) Act1989.
7 Sum payable after office of Governor-General becomesvacantWhen a person ceases to hold office as Governor-General(other than by reason of death), he or she must be paid a grosslump sum equivalent to the gross salary payable for the last 6months during which he or she held office.
8 Annuity for former Governor-General(1) This section applies to a person who has held the office of Gov-
ernor-General (whether before or after the commencement ofthis Act).
(2) If a person to whom this section applies held office as Gov-ernor-General for a total period of less than 2 complete years,he or she must be paid an annuity at a yearly rate determinedfrom time to time by the Remuneration Authority.
(3) If a person to whom this section applies held office as Gov-ernor-General for a total period of 2 complete years or more,he or she must be paid an annuity at a yearly rate, determinedfrom time to time by the Remuneration Authority, for eachcomplete year (not exceeding 5 years) of that total period.
(4) The annuity is payable from the date that is 6 months after thedate on which the person ceased to hold office as Governor-General.
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(5) A determination made under this section comes into force onthe date specified in the determination, which may be a datethat is before, on, or after the date the determination is made.
(6) A determination made under this section is deemed to be aregulation for the purposes of the Acts and Regulations Pub-lication Act 1989 but not for the purposes of the Regulations(Disallowance) Act 1989.
9 Annuity for spouse or partner of formerGovernor-General
(1) If a person to whom section 8 applies dies, the survivingspouse or partner of that person must be paid an annuity at halfthe yearly rate at which an annuity would have been payableto the person under section 8 if that person had not died.
(2) The annuity is payable from the date of death of the personwho held office as Governor-General until the spouse or part-ner dies.
10 Compensation for lost or adversely affectedsuperannuation rights
(1) Subsection (2) applies if a person is appointed to the office ofGovernor-General and, because of the person’s acceptance ofthat office, the superannuation rights of the person who is ap-pointed to the office, or the superannuation rights of the spouseor partner of that person, have been lost or otherwise adverselyaffected.
(2) From the date on which the person appointed to the officeof Governor-General ceases to hold that office, compensationmust be paid to that person, or to the surviving spouse or part-ner of that person, of a sum or an annuity, or both, providedfor in a written agreement made between that person and theMinister of Finance before that person assumed office as Gov-ernor-General.
(3) An agreement made between the person appointed to the of-fice of Governor-General and the Minister of Finance for thepurposes of this section has effect according to its tenor and—(a) may provide for the payment of contributions by the
Governor-General; and
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Part 1 cl 11 Governor-General Bill
(b) if it provides for the payment of an annuity, may providefor any annuity payable under section 8 or 9 to bepayable at a rate less than that prescribed by that section.
11 Payments in respect of other benefits and privileges(1) The terms of the appointment of a person as Governor-General
may include an agreement for that person and his or her spouseor partner to be provided with specified benefits or privilegesby way of payments in respect of domestic travel or the useof chauffeured cars when he or she no longer holds office asGovernor-General.
(2) The Prime Minister must present to the House of Representa-tives a statement setting out the details of any benefits or priv-ileges paid to or in respect of any former Governor-Generalunder an agreement made under subsection (1) or an agree-ment referred to in section 21(3)(d).
(3) The statement must be presented within 12 sitting days afterthe end of each financial year.
(4) The statement must show all of the expenses incurred to pro-vide the benefits or privileges.
12 Permanent appropriation for salary, allowance, annuitiesetcExpenses may be incurred, without further appropriation thanthis section, to meet—(a) the salary under section 5:(b) the allowance under section 6:(c) the lump sum under section 7:(d) the annuities under sections 8 and 9:(e) compensation under an agreement made under section
10:(f) specified benefits and privileges under an agreement
made under section 11(1):(g) specified benefits and privileges under an agreement re-
ferred to in section 21(3)(d).
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Governor-General Bill Part 2 cl 16
Funding for Governor-General’s programme13 Governor-General’s programme
Expenses may be incurred, without further appropriation thanthis section, to meet the costs of the Governor-General carry-ing out his or her duties in New Zealand (such as the costsof and incidental to travel of the Governor-General, staff ofthe Governor-General, and his or her family members, andthe cost of hosting functions and events as part of the Gov-ernor-General’s programme).
14 Governor-General’s travel outside New ZealandExpenses may be incurred, without further appropriation thanthis section, to meet the costs of—(a) the Governor-General carrying out any of his or her du-
ties of office outside New Zealand (such as the costsof and incidental to international travel of the Gov-ernor-General, staff of the Governor-General, and hisor her family members); and
(b) travel of the Governor-General designate, his or herfamily members, and staff of the incumbent Governor-General, for the purpose of the Governor-General des-ignate having an audience with the Sovereign.
Administrator of the Government15 Salary and expenses of Administrator
If the Chief Justice, or the next most senior Judge of the NewZealand judiciary who is able to act, acts as the Administratorof the Government, that person continues to receive the salaryof his or her judicial office in respect of the period for whichthat person acts as the Administrator of the Government.
Part 2Miscellaneous provisions
Amendments to Civil List Act 197916 Amendments to Civil List Act 1979
Sections 17 and 18 amend the Civil List Act 1979.
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Part 2 cl 17 Governor-General Bill
17 Part 1 of Civil List Act 1979 repealedPart 1 is repealed.
18 Appropriation of money for benefits and privilegesSection 25(1)(a) is repealed.
Consequential amendment to Income Tax Act2007
19 Consequential amendment to Income Tax Act 2007Section 20 amends the Income Tax Act 2007.
20 New section CW 16 substitutedSection CW 16 is repealed and the following section substi-tuted:
“CW 16 Income of Governor-GeneralThe allowance of the Governor-General, paid under section6 of the Governor-General Act 2009, is exempt income.”
Savings and validation21 Savings and validation(1) Despite the repeal of Part 1 of the Civil List Act 1979 by sec-
tion 17 of this Act, that Part, except section 4, continues inforce and applies in respect of the person who held the officeof Governor-General immediately before the repeal, until thatperson no longer holds the office of Governor-General.
(2) Despite the repeal and substitution of section CW 16 of theIncome Tax Act 2007 by section 20 of this Act, section CW16(a) of the Income Tax Act 2007 continues in force and ap-plies to the salary and allowance payable to the person whoheld the office of Governor-General immediately before therepeal until that person no longer holds the office of Gov-ernor-General.
(3) Nothing in this Act affects the validity of any of the followingmade before the commencement of this Act:(a) an Order in Council made under section 3 of the Civil
List Act 1979:
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(b) a determination made by the Remuneration Authorityunder section 3 or 4 of the Civil List Act 1979:
(c) an agreement made under section 5 of the Civil List Act1979:
(d) an agreement, as part of the terms of appointment of aperson as Governor-General, for that person to be pro-vided with specified privileges or benefits (whether byway of domestic air travel, the use of chauffeured cars,or any other benefit or privilege) when that person nolonger held office as Governor-General.
(4) Despite anything in this Act, every annuity in respect of whicha determination by the Remuneration Authority has been madeunder section 4(1) of the Civil List Act 1979 must continue tobe paid at the rate applicable at the commencement of this Actuntil the determination of the Authority relating to that annuityhas been superseded by a determination of the Authority undersection 8 of this Act.
(5) Despite anything in this Act, every annuity in respect of whicha determination by the Remuneration Authority has been madeunder section 4(2) of the Civil List Act 1979 must continueto be paid to the spouse or partner of the former Governor-General at the rate applicable at the commencement of this Actuntil the Authority has made a determination under section 8of this Act fixing, for the purposes of section 9 of this Act,the rate at which an annuity would have been payable to theformer Governor-General had he or she not died.
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This document was printed on Novatech Paper. This is an environmentally friendly stock that originates from sustainable well managed forests. Produced at Nordland Papier paper mill, which holds both FSC and PEFC chain of custody certificates. (Reg. No. SGS-COC-2249) ISO 14001 environmental management systems certified. The mill is registered under the EU Eco-management and Audit Scheme EMAS. (Reg. No.D – 162 – 00007). The paper bleaching process is Elemental Chlorine Free, and Acid Free.
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ForewordSummaryThe need for change
Summary of recommendationsLegislative FrameworkThe Governor-General’s programmeRemuneration and entitlements
Chapter 1 Statutory frameworkAppropriations and authorisations
Chapter 2 The Governor-General’s programme Funding Arrangements for the Governor-General
Chapter 3Remuneration and entitlementsAdministratorOther clauses
AppendixAppendix AGovernor-General Bill