Analyzing the Treaty of Waitangi Principles in New Zealand's IRD

This report provides an in-depth analysis of the Treaty of Waitangi (TOW) and its application within the Inland Revenue Department (IRD) in New Zealand. The report begins with an overview of the TOW, an agreement between the Maori and the British Crown, highlighting its significance in protecting Maori rights and interests. It then focuses on the IRD, a public service department responsible for tax collection and social support programs, and discusses the relevance of the TOW principles, including partnership, participation, and active protection. The report examines how these principles are implemented within the IRD, providing examples of their practical application in recruitment, employee relations, and service delivery. Furthermore, it explores the impact of the TOW principles on organizations, emphasizing their role in promoting social justice, ensuring equal opportunities, and fostering a good working environment. Finally, the report concludes with recommendations to enhance the inclusion of the TOW principles within the IRD and other organizations. The report highlights the importance of the TOW in the New Zealand context and its influence on business practices and societal well-being.

Organisation in a Newzealand context

INTRODUCTION
The report is based on an application of TOW in an organisation. Treaty of Waitangi is
an agreement which is made between Maori and British Crown in year 1840. The main purpose
of treaty is to protect rights of Maori in order to keep their land,, treasures, fisheries and forest
protected. In order to understand about Treaty of Waitangi more clearly a public service
department which is Inland Revenue department has been taken in study. The three principles of
TOW has been explained in detail in the report which are principle of partnership, principle of
participation and principle of active protection. Also the report will highlight impact of TOW
principle in a business. Treaty of Waitangi principles as well as its application within
organisation has also been discussed. At last recommendation has been given in order to enhance
treaty of principle inclusion.
Organization overview
Inland revenue department (IRD) is public service department which is located at New
Zealand, they are charged with advising government on disbursing and collecting payments, tax
policy for collecting tax and social support programmes (Laws, Gemmell & Creedy, 2014). This
department is located in Wellington, New Zealand and accountable for collection of direct
taxation, including national insurance capital gains tax, contribution, corporation tax, income tax
and stamp duty. Organization is also responsible for administering of Tax Act, all matters related
to collection and levy of direct as well as indirect taxes. They collect $63.4 billion in tax revenue
which is more than 80 percent of fund that government usually used to pay for providing
beneficial services to all New Zealanders, including social welfare and protection, education and
health. Other services included community and housing development, law and order, culture and
recreation, heritage and transportation etc. Inland revenue department is manage several social
support programmes such as working for families, paid parental leave, student loan debt, and
others.
Child support Act 1991, parts of Kiwi Saver act 2006, Taxation Review Authorities Act
1994, Income tax Act 2007, Gaming duties Act 1971, Products and services act 1971, Stamp and
Cheque duties Act 1971 etc. all these legislation are administered by IRD. Company vision is to
be the best and excellent tax administrator that play the essential role in promoting New Zealand
stability and prosperity (Pega and et.al., 2014). They wants to be the top most revenue firm

recognized for excellence and services. Their mission is to collect taxes and revenue by
delivering the high quality services and to maximize voluntary compliances by protecting tax
payer rights. In 1878, they started out as Land tax department, after joining stamp Duties
department company is known as Inland Revenue department in New Zealand. Organization
collect taxes in country at national level on behalf of government. People pay taxes or money
through online website and get benefits of transferring money easily. They are accountable for
payment of child benefit, in which firm provide funds to guardians or parents of teenagers,
children's and sometimes young adults. They administrate different taxes that fall under their
authority, collection of taxes is the main function and role of Inland revenue department in
nation. They provide the best services to customers and cater courteous and professional tax
services. IRD cater public with techniques that they can utilise for computation of tax on income
earned by them. Firm goals is to achieve and encourage achievable degree of voluntary
compliances according to tax laws, advise public about their accountabilities and rights. Inland
revenue department of New Zealand goals is to find out cause of non compliance and extent of
compliance and implement new, effective and efficient ways of completing their mission. They
create corporate strategy and decision about where administration wants to spend money and
how allocate resources. They play vital role in improving and developing social and economic
well-being of new Zealanders. Organization is responsive in meeting increasing and changing
expectations of society as well as government.
Relevance of treaty of Waitangi principles
TOW has a set of principles. These principles has been expressed and is recognised by Waitangi
Tribunal and range of courts (Belmessous, 2018).
Importance of principle of partnership: This principle is of great importance as it requires
government to treat Maori and take action against them in good faith.
Importance of principle of participation: It is important as it assures equal participation of
all including Maori.
Importance of principle of active protection: This principle is important as it assures to
protect the rights of Maori.
These all principles are needed to be considered as whole rather then treating them
separately as these principles overlap synergy. The main purpose of treaty was to make and
Maori people and British settlers to live in new Zealand under common law. The principle

which underlie behind TOW include duty of Crown to protect everything which is of value to
Maori way of live such as language, knowledge, land and resources. The main aim of TOW
principles in organisation is to ensure the protection, participation and partnership of Maori.
The main reason for any organisation to recognise TOW is to ensure social justice to all
new Zealanders and their community and to create an effective community organisation. The
organisation should ensure that they should not include such policies in the organisation which is
disadvantageous for Maori. The organisation should ensure that all Maori people who are
working within organisation should be provided such working environment which is safe for the
Maori. By putting policies into practice the organisation can ensure latest understanding of trait
of Waitangi and to ensure that people who are working with you continues to enjoy their rights
(Brewer and Andrews, 2016).
TOW is a document of current New Zealand society. The main purpose of this policy is
to ensure a good environment to the Maori for living. Inland Revenue department ensure that
culture and work environment reflects the benefits and interest to Maori. The department also
ensures that Maori should be the equitable stakeholders to participate at all levels. The
department ensures that recruitment policies and process which ensure justice and equal
opportunity to Maori.
Importance
Treaty of Waitangi principle is important as according to this law it is required that
government should act reasonable and in good faith toward Maori (Hayward, 2019). It makes
government responsible for solving and addressing grievances by establishing equality. Treaty of
Waitangi principle is important as it monitors relation between indigenous people and everyone
else in order to make sure that rights of Pakeha as well asMaori are protected.
The treaty of Waitangi is important as it is considered one of the important constitutional
document which establishes and guides relationship between Maori and Crown in New Zealand.
Example of TOW principles
1. Principle of partnership: The courts and the Waitangi Tribunal use the concept of
partnership for describing relation between Maori people and British crown.As per the
principles of partnership both the parties should act reasonably, good faith and
honourably which is derived from principle of mutual benefit and reciprocity.

Inland revenue department follows the principles of partnership as per this principle the
department assures that they provide such services which are reasonable and they ensure that
there action which has been taken is in good faith for others (Hickford and Jones, 2018). The
Inland revenue department knows the importance of principle of partnership in the workplace
and business operations.
Inland revenue department ensure equal partnership of Maori and to develop awareness of staff
towards implications of Treaty of Waitangi. And the department ensure to form partnership
between Maori and other people in the department(Lawson-Te Aho, and et.al., 2019). For
example company makes it recruitment and selection process such that which assures
recruitment of Maori workforce. Also ensure that equal opportunities is provided to every
employees including Maori.
2. Principle of active protection: As per this principle the duty of Crown's is to ensure the
right of Maori people and their interest which arises out of plain meaning of treaty. The
duty is to active protection of Maori people for using their lands and waters.
Active protection requires honourable conduct and fairness process by the crown and
consultation and decision making by those whose interest need to be protected.
Inland revenue department ensure that the right of Maori are protected in an organisation as well
as outside if the company came in contact with Maori people. The department ensures that all
people in the department is encompassed by Treaty with obligations and mutual right.
In order to ensure principle of active protection the policies and procedures of Revenue inland
department is review. Appropriate changes in management practices are performed which is of
importance to Maori.
3. Principle of participation: The treaty give guaranty to Maori equality of outcomes and
opportunity. As per this principle equal opportunity of participation is given to all people
at all level.
This principle require Maori to involve at all level in development, decision making, disability
services, and delivery of health.
Inland revenue department encourage full participation of Maori across the organisation. The
department assures to give equal opportunity to all the people at all level and ensure that equal
opportunity is provided to the Maori people in an organisation. The organisation ensures that all
employees are given equal opportunity and ensures to provide them full career development

opportunities. The organisation also ensures to make new appointments in order to ensure full
participation by Maori in decision making in business operation matters (The principal of treaty
of waitangi, 2012 ).
In order to ensure equal participation staff development workshop is conducted, staff awareness
programme is held (Ludbrook, 2015).
Impact of TOW principles inclusion
TOW principles is designed in order to avoid the problems of having two different
versions of treaty but it also provided more flexible framework for interpretation of treaty related
obligations as well as concerns.
Treaty Of Waitangi principles affects the lives of New Zealanders. It affects the way in
which organisation creates run or conduct their business also it affects the way in which people
in New Zealand live their life. As in starting when many settles has taken the land from Maori in
illegal manner at the time treaty of Waitangi has given the right to own their land which results
in larger settlement between cash and land. Many people of iwi tribes has become and important
employer in countries like Wakatu corporate and many more (Moon, 2015). The TOW principles
has played major role in business of New Zealand because TOW gives same right to Maori as
given to Pakeha for doing business.
TOW has created a important impact on organisation as it gives recognition to business to
treat Maori people rightly and getting equal employment opportunities (The principal of treaty of
waitangi, 2012 ). Therefore any organisation or business which is established in New Zealand
should give equal opportunities to all the people within an organisation and to ensure that any
business do not practice racism.
These principles provides a base for organisation in decision making process. This
principle assures that all employees within the organisation are welcome and should be able to
take part in all aspect of business operations. This law creates an impact on organisation which
ensures that organisation should treat each and every employee with respect and should respect
their diversity as well as it should provide equal opportunity to all the students and recognise
their personal needs (Orange, 2015).
The treaty of Waitangi principles helps the organisation in maintaining good working
environment within the organisation.

However the treaty of Waitangi principles inclusion has created a positive impact on Inland
revenue department. This legal regulation impact on revenue department as if people are getting
equal opportunities then they will be positive and their working performance will be raised
which will help revenue department in monitoring the revenues generated by firm in legal
manner. It aids in controlling over assets and measuring economic growth of firm. This
principles has ensure that there is equality within the organisation in terms of benefits to them,
opportunities to them, participation etc. It makes organisation to ensure that all the Maori people
in an organisation should be involved in an decision making process (New Zealand Maori
Council v Attorney-General, 2019)
The treaty of Waitangi which has been designed has however make the organisation in
New Zealand to focus on good practices within the organisation. The Inland revenue ensures to
follow and make policies and procedures the principles by treaty of Waitangi.
Recommendation
It is very important for an organisation to implement treaty of Waitangi in daily works in
order to have good practice guidelines, As per the Hutt city council's community development
guidelines, treaty is a document which ensure provides social justice to New Zealanders and
community whose work focuses on promoting principles of TOW and social justice which is
very important for becoming an effective organisation. Therefore it can be seen that how
important it is for a businesses which are operating in New Zealand to implement these
principles. However, Treaty of Waitangi principles is important for an organisation to operate in
New Zealand. The following are some recommendation for Inland revenue department for
implementing TOW principles in an organisation:
 Inland revenue department should try to make its all employees mainly new employees
clear about the meaning and background of treaty of Waitangi so that all its employee
ensures that no violation should be done of these principles.
 Secondly Inland revenue department should ensure that the organisation philosophy and
purpose should relate to the treaty of Waitangi (Willis, 2019).
 The company should ensure the procedure or policy which ensure involvement of Maori
board members, stakeholders and staff in decision making process and outlining rules and
regulation of the organisation.

 The organisation should provide equal opportunity to all its employees basically to Maori
people.
 Inland revenue department should ensure that policies and procedures demonstrate their
commitment to the Maori (Working with Te Tiriti o Waitangi, 2019).
 The company should first understand about the organisation culture and values and
accordingly should develop an understanding of Maori culture and values. It will help in
improving effectiveness of work by a company for Maori people.
 The company should recruit and provide service to Maori workforce.
 A company should be aware that its work environment should be such that which is safe
and comfortable for Maori.
CONCLUSION
The above study helps in understanding about Treaty Of Waitangi which is based on a set
of principles. The principles were established and stated by the Tribunal of Waitangi and other
courts and all these principles are considered to be one and not separated from one another. The
intention behind this treaty was to bring British settlers and people of Maori under the common
law. The three principles of TOW, first is protection that protect ts the rights and interests of the
people of Maori in and outside the organisation. Second is partnership, according to this
principle the parties must behave reasonably and in good faith that is for mutual benefit of both
the parties. Third is participation, as per this principle every individual of Maori must be
involved in decision making, as they were given equal opportunity to participate in every
process. The TOW principles are of significance to the people of Maori as it states that
government should act fairly towards the people of Maori and is accountable to resolve the
issues faced by the people, by maintaining equality. The new TOW principles affected the
businesses in every way from how it created to how it is run, but one things was in favour of the
people of Maori that is every organization established in New Zealand in order to provide equal
opportunities to every people within the organisation. The study in whole represents an
importance of principles of Treaty to an organisation and how it helps in ensuring rights of
Maori.

REFERENCES
Books and Journals
Belmessous, S., (2018). The Treaty of Waitangi in historical context. In Indigenous Peoples and
the State (pp. 77-93). Routledge.
Brewer, K.M. & Andrews, W., (2016) Foundations of equitable speech-language therapy for all:
The Treaty of Waitangi and Māori health. Speech, Language and Hearing.19(2). pp.87-95.
Hayward, J., 2019. Treaty of Waitangi settlements: Successful symbolic reparation. Successful
Public Policy. p.399.
Hickford, M. & Jones, C., (2018.) Indigenous Peoples and the State: International Perspectives
on the Treaty of Waitangi. Taylor & Francis.
Laws, A., Gemmell, N., & Creedy, J. (2014). Income Mobility and Income Inequality in New
Zealand: Trends, Patterns and Relationships. In annual conference of the New Zealand
Association of Economists (Wellington: NZAE, 2 July 2015).
Lawson-Te Aho, & et.al., (2019). A principles framework for taking action on Māori/Indigenous
Homelessness in Aotearoa/New Zealand. SSM-population health. 8. p.100450.
Ludbrook, J., (2015). The Principles of the Treaty of Waitangi: Their Nature, Their Limits and
Their Future. Victoria University of Wellington Legal Research Paper Series. (117).
Moon, P., (2015). The influence of ‘Benthamite’philosophies on British colonial policy on New
Zealand in the era of the Treaty of Waitangi. The Journal of Imperial and Commonwealth
History. 43(3). pp.367-386.
Orange, C., (2015). mAn illustrated history of the Treaty of Waitangi. Bridget Williams Books.
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Pega, F. & et.al., (2014). The impact of an unconditional tax credit for families on self-rated
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Online
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<https://www.classic.ird.govt.nz/aboutir/who-we-are/>

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<http://www.nzlii.org/nz/journals/AukULawRw/2013/6.pdf>
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