The matter has been dealt with as a preliminary question. The EmploymentRelations Authority took the...

Question

The matter has been dealt with as a preliminary question. The EmploymentRelations Authority took the view that Mr Bryson was a contractor.1Mr Brysonelected to have the matter heard de novo by the Employment Court. In a reservedjudgment delivered on 14 October 2003, Judge Shaw held that Mr Bryson had beenemployed under a contract of service and so had been an employee.2The Court ofAppeal gave leave to appeal, saying that there was a qualifying question of lawinvolved.3By majority (William Young J and O’Regan J; McGrath J dissenting) itallowed the appeal of Three Foot Six and restored the determination of theAuthority.4
	
Document Preview: IN THE SUPREME COURT OF NEW ZEALAND
SC CIV 24/2004
[2005] NZSC 34
BETWEEN JAMES BRYSON
Appellant
AND THREE FOOT SIX LIMITED
Respondent
AND NEW ZEALAND COUNCIL OF TRADE
UNIONS
First Intervener
AND BUSINESS NEW ZEALAND
Second Intervener
Hearing: 8 April 2005
Court: Elias CJ, Gault, Keith, Blanchard and Tipping JJ
Counsel: M E Gould and T J Anderson for Appellant
P M Muir and L S Jenkins for Respondent
L J Taylor and C P Chauvel for New Zealand Council of Trade
Unions as First Intervener
B A Corkill and S J Davies for Business New Zealand as Second
Intervener
Judgment: 16 June 2005 
JUDGMENT OF THE COURT
A. The appeal is allowed.
B. The decision of the Employment Court is restored.
C. Costs in favour of the appellant against the respondent will be fixed by
the Court following receipt of written submissions.
 BRYSON V THREE FOOT SIX LIMITED SC CIV 24/2004 [16 June 2005]REASONS
(Given by Blanchard J)
[1] Between 17 April 2000 and 28 September 2001 Mr Bryson did work for
Three Foot Six Ltd in its miniatures unit which was filming special effects for the
Lord of the Rings project.  The issue before the Court is whether he did so as an
employee or as an independent contractor.  Only if he was an employee can he
pursue his personal grievance claims against Three Foot Six under the Employment
Relations Act 2000.
[2] The matter has been dealt with as a preliminary question.  The Employment
1
Relations Authority took the view that Mr Bryson was a contractor.  Mr Bryson
elected to have the matter heard de novo by the Employment Court.  In a reserved
judgment delivered on 14 October 2003, Judge Shaw held that Mr Bryson had been
2
employed under a contract of service and so had been an employee.  The Court of
Appeal gave leave to appeal, saying that there was a qualifying question of law
3
involved.  By majority (William Young J and O’Regan J; McGrath J dissenting) it
allowed the appeal of Three Foot Six and restored the determination of the
4
Authority.
The Employment Court’s...

David · Accepted Answer

1 | P a g e  
 
PART A 
Capital gains tax can be very much effective in many countries because of the fact that it 
helps in increasing the investment a company or a business is willing to make. This type of 
method of taxing the public is followed just in order to make sure that investment in the 
country is been increased. But in the country New Zealand, it is totally a different scenario. 
In New Zealand, generally the capital gains taxes are to be applied only in the situation 
where the real estate business is involved. 
It is appropriate for the country like New Zealand to adopt this particular form of taxation 
as it will benefit both the society and the government of the country. One of the most basic 
advantages of this form of tax system is that it involves an increase in the wage rate of the 
employees and the total amount of output along with the investment of the society. It will 
lead to the new business start-ups, new plant and new varieties of equipments and this will 
ultimately help the economy and the society to grow in all the aspects. The cut will also 
help the country in releasing all the locked-up capital of the country for the purpose of 
investment. People who are already holding some amount of capital will be getting a 
reduction in the amount as payable by them to the taxing authorities. People will be 
motivated in order to make sure that more of the investment is undertaken that will 
ultimately help the country in the long run. 
A cut will also help in increasing the tax revenues for the government as well. It is because 
of this reason that the unrealized capital of the company in the country will be utilized and 
the collection of the tax for the government will be increased which will ultimately help 
the economy of the country. As the amount of tax collection by the government of country 
will be increased, it will help them in building up the infrastructure of the country and it 
will also help the government to provide better amenities to the people of the country. This 
2 | P a g e  
 
type of taxation will also help the country in controlling the inflation of the country. As 
inflation can take up one of the most serious issues of the country, this kind of policy may 
help the country in controlling the situation. 
Therefore for the above mentioned reasons,

The matter has been dealt with as a preliminary question. The Employment Relations Authority took the view that Mr Bryson was a contractor.1 Mr Bryson elected to have the matter heard de novo by the...

Solution

Answer To This Question Is Available To Download

Related Questions & Answers

Submit New Assignment