Exchange of Tax Information with New Zealand and Australia

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made (28/09/2009) regarding: Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia.

Decision Reference: MD-C-2009-0069
Decision Summary Title :	Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-		Date of Decision Summary:	17th September 2009
Decision Summary Author:	Project & Research Officer		Decision Summary: Public or Exempt? (State clauses from Code of Practice booklet)	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-		Date of Written Report:	5th August 2009
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia.
Decision(s): The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge ‘au Greffe’ the Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia. The Regulations also amend the principal Regulations by inserting the dates the 4 bilateral tax information exchange agreements each signed by Jersey with Denmark, the Faroes, Finland and Germany came into force.
Reason(s) for Decision: These Regulations amend the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the “principal Regulations”) so as to give effect to the bilateral tax information exchange agreement signed on 10th June 2009 between Jersey and the Government of Australia; the bilateral tax information exchange agreement signed on 27th July 2009 between Jersey and the Government of New Zealand.
Resource Implications: There are no financial or manpower implications.
Action required: : Request the Greffier of the States to lodge ‘au Greffe’ the the Draft Taxation (Exchange of Information with Third Countries) (Amendment) (Jersey) Regulations 200- for consideration by the States on 3 November 2009
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):

Exchange of Tax Information with New Zealand and Australia - Amendment of Regulations.

Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-

Report

P /2009 and P /2009 contain a statement of the purpose of, and the financial and manpower implications of these Regulations.

P /2009 and P /2009 will be the report and proposition requesting the States to ratify the signed agreements.

The Regulations also amend the principal Regulations by inserting the dates the 4 bilateral tax information exchange agreements each signed by Jersey with Denmark, the Faroes, Finland and Germany came into force.

Explanatory Note

These Regulations amend the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (“principal Regulations”) so as to give effect to 2 bilateral tax information exchange agreements signed by the States of Jersey, one with New Zealand and the other with Australia. The Regulations also amend the principal Regulations by inserting the dates the 4 bilateral tax information exchange agreements each signed by Jersey with Denmark, the Faroes, Finland and Germany came into force.

Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-

Made [date to be inserted]

Coming into force [date to be inserted]

THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation) (Jersey) Law 2004 and paragraph 1.8.5 of the Strategic Plan 2006 to 2011 approved by the States on 27th June 2006 and following the decision of the States, taken on the day these Regulations are made, to adopt Projet [ ] of [ ], have made the following Regulations –

1 Schedule amended

In the Schedule to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 –

(a) before the matter relating to Denmark there shall be inserted the following matter –

“Australia

Australia, excluding all external territories other than:

(i) the Territory of Norfolk Island,

(ii) the Territory of Christmas Island,

(iii) the Territory of Cocos (Keeling) Islands,

(iv) the Territory of Ashmore and Cartier Islands,

(v) the Territory of Heard Island and McDonald Islands, and

(vi) the Coral Sea Islands Territory,

and includes any area adjacent to the territorial limits of Australia (including the Territories specified in this item) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural resources of the seabed and subsoil of the continental shelf

taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation”;

(b) before the matter relating to Norway there shall be inserted the following matter –

“New Zealand

the territory of New Zealand excluding Tokelau and including any area beyond the territorial sea designated under New Zealand legislation and in accordance with international law as an area in which New Zealand may exercise sovereign rights with respect to natural resources

taxes of every kind and description”;

(i) in the matter relating to Denmark there shall be inserted the date “6th June 2009”;

(ii) in the matter relating to the Faroes there shall be inserted the date “21st August 2009”;

(iii) in the matter relating to Finland there shall be inserted the date “3rd August 2009”;

(iv) in the matter relating to the Federal Republic of Germany there shall be inserted the date “28th August 2009”.

2 Citation and commencement

These Regulations may be cited as the Taxation (Exchange of Information with Third Countries) (Amendment No. 4) and shall come into force forthwith.

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Draft 1 – 4th August 2009