Ngā Rārangi Pakihi, Kaihoko me te Komihana

Ka hāngai ēnei tikanga paerewa ina tukuna, ina hokona, ina whakahaeretia rānei e tētahi pakihi, kaiwhakarite, tētahi atu kaiwhakarato rānei ("koe") tētahi rārangi, whakatairanga rānei mā What’s On Aotearoa me ōna whārangi ā-rohe ("mātou"). Ka hāngai hoki ngā Tikanga me ngā Herenga Whānui. Ko te whakaahuatanga, te utu, te roanga me ngā hua motuhake i whakaaetia mō tētahi rārangi, whakatairanga rānei he wāhanga nō taua hokonga. Ka taea e te kaiwhakarato te whakahohe i ngā tāpui, i ngā ota hua rānei mā te whakaae kotahi kua tuhia ki ēnei tikanga paerewa me tētahi Rīkōta Pūkete Kaiwhakarato kua oti, kua whakaaetia. Kei taua rīkōta ō tautuhinga arumoni tūmataiti, ā, ka taea e ia te hipoki i ngā tūtohunga maha; ehara i te mea me waiho hei tuhinga motuhake i whiriwhiria mō ia rārangi.

Ko te pakihi e puta ana i tētahi rārangi whaiaronga i whakahiatotia mai i ngā mōhiohio tūmatanui, ehara i te mea mā te rārangi noa iho, ka whakaae ki ēnei tikanga, ka tuku i tētahi mahi māngai ki a mātou, ka utu rānei i tētahi utu, komihana rānei. Ka whakaae koe ki ngā tikanga rārangi e hāngai ana ina tukuna, ina hokona rānei e koe tētahi ratonga whai muri i te whai wāhi mōhio ki te arotake i aua tikanga. Ko te whai wāhi ki te tāpui, ki te hoko hua rānei, me whai whakaaetanga motuhake, kua tuhia ki ngā tautuhinga pūkete me te mana kua whakaahuatia i raro nei.

1. Te Whanaungatanga & te Mana

Ka whakahaere takitahi koe i tō ake pakihi. Kāore ēnei tikanga e waihanga i te mahi, te hononga, te mahi ngātahi, te kaporeihana rānei. Ko te hononga māngai mō ngā tāpui, mō ngā ota hua rānei, ka noho ina whakahohea e koe te ratonga e hāngai ana, ā, ka whakaae mārama ki tōna Rīkōta Pūkete Kaiwhakarato. Ina tohua, ka taea e mātou te whakatairanga i ngā tūtohunga i whakaaetia, te tango me te whakahaere i ngā ota me ngā utu, te tuku i ngā whakamana, me te tukatuka i ngā whakakorenga me ngā whakahokinga pūtea a te kiritaki i raro i taua mana. Ko koe tonu te kaiwhakarato e haepapa ana ki te tuku i ia tūtohunga. Ko tō mātou tohuanga e kore e whakawhiti i ō kaimahi, i tō pae, i ō mahi whakahaere rānei ki a mātou, e kore hoki e whakakore i ō mātou ake mahi i raro i te ture.

Me tika te tuku i te tuakiri tauhokohoko o te kaiwhakarato ki a mātou kia taea ai te tautuhi i roto i te tūtohunga kiritaki me te tukanga hoko e hāngai ana. Ka taea e mātou te kī he māngai tāpui, he māngai utu mātou inā tika. E kore tētahi taha e kī atu ki ngā kiritaki ko tētahi atu te kaiwhakarato i tētahi tūtohunga kāore rātou i te whakarato tūturu.

2. Ngā Rārangi Kore Utu & Whai Utu

Ka taea e mātou te tuku rārangi kitenga kore utu me ngā rārangi whai utu, ngā mōkī whakatairanga rānei. Ko te tūtohunga i whakaaetia e whakatakoto ana i te utu, te roanga, te tāone, te wāhi rānei i hipokina, te wā whakaputa, te wāhi motuhake, ngā pou pāpori, ētahi atu hua rānei i oatihia. Ki te kore e oatihia, e kore mātou e taurangi i tētahi tūnga, tae, taunekeneke, hoko, tāpui rānei. Mēnā he pou, he wāhi rānei i whakaaetia i roto i te mōkī whai utu, ka whakamahi mātou i te tiaki whaitake ki te tuku i te reira i te āhua me te wā i whakaaetia, ka whakarato rānei i tētahi rongoā tika ki te kore e taea e mātou.

Ka taea e mātou te whakatika i ngā ētita me ngā kāwai kia noho tika, kia noho whakamahia hoki ngā rārangi. Ka taea e mātou te whakakore, te tārewa rānei i ngā ihirangi mō te tika, ngā mana, te haumaru kiritaki, ngā āwangawanga ā-ture, te takahi rawa rānei. Ina taea, ka whakamārama mātou i te āwangawanga, ā, ka tuku kia whakatikahia. Mēnā ka mutu tā mātou whakarato i tētahi wāhanga o te mōkī whai utu kāore i tukuna mō ngā take i raro i tō mātou mana, ka whakatika mātou i te wāhanga i utua kētia i runga i te tika i raro i te tūtohunga i whakaaetia me te ture e hāngai ana. E kore mātou e oati ki te manaaki i tētahi urunga mōhiohio kore utu mō ake tonu atu.

3. Mōhiohio, Mana & Whakaaetanga

Me whai mana koe ki te tuku i te rārangi me te whakamahi i te ingoa pakihi me ngā taipitopito i tukuna. Ko ngā mōhiohio e tukuna ana e koe me tika, me ā-ture, me pupuri kia hou tonu, tae atu ki ngā utu, ngā rā, te wāhi, te wātea, ngā here rawa me ngā tūnga GST i whakaatuhia ki ngā kiritaki. Me whakamōhio wawe mai ki a mātou mō ngā panonitanga, ngā whakakorenga, ngā amuamu, ngā āhuatanga rānei e taea ai te tūtohunga te whakaputa i te hē, i te mōrea rānei. Māu e whakarite te whakaaetanga mō ngā whakaahua, te kupu, te waiata, ngā tohu, ngā tāngata e taea ana te tautuhi me ētahi atu rauemi e whakamana ana koe i a mātou ki te whakaputa.

Ka taea e mātou te whakatika, te tango wāhanga, te tapahi, te whakahōputu, te whakamārama rānei i ngā ihirangi i tukuna mō te whakaaturanga, te urutanga me te whakatairanga, i a mātou e tiaki ana kia kaua e huri i tōna tikanga. Ko mātou tonu te haepapa mō ā mātou ake kape me ngā whakaaturanga. Mēnā ka mōhio tētahi taha ki tētahi hē, amuamu mana rānei, ka whakamōhio wawe i tētahi atu; ka taea e mātou te tārewa i ngā ihirangi i pāhia i a mātou e tirotiro ana.

4. Raihana Ihirangi & Whakatairanga

Kei a koe tonu te mana rangatira o ngā rauemi e whai mana ana koe. Mō ngā rauemi e tukuna ana e koe me te whakaaetanga ki te whakamahi, ka tukuna e koe he raihana kore-motuhake, kore-utu i a koe e whai wāhi ana ki te whakaatu, ki te whakahōputu, ki te tango wāhanga, ki te whakatairanga i te rārangi e hāngai ana, te kaupapa, te tūtohunga me te pūhara, tae atu ki ngā pou arataki noa me ngā āhuatanga ētita i runga i ā mātou hongere. Ko tēnei raihana ka hipoki hoki i ngā rīkōta whaitake o ngā kaupapa o mua, engari e kore e whakawhiti i te mana rangatira o ō rauemi i raro.

Mēnā kei roto i tētahi mōkī i hokona ngā pou pāpori kua tohua, ka whakamana te hokonga i a mātou ki te whakamahi i ngā rauemi i tukuna ki te tuku i aua pou, i raro i ngā here rawa i kīia i roto i te mōkī. Ko ētahi atu whakatairanga a te taha tuatoru e whakamahi ana i ō rauemi i tukuna me whai whakaaetanga motuhake, mōkī whakatairanga rānei. Ko te whakaae ki te whakatairanga pea kāore e oati i te whakapaunga pūtea, te wāhi, te tae, te hua rānei. Mēnā ka unuhia e koe te whakaaetanga, ka mutu tā mātou whakamahi i ngā wāhanga i roto i te wā whaitake; ko ngā pou kua oti, ngā rīkōta ā-ture me ngā oati kua mahia ka noho tonu, i raro i ngā āwangawanga mana, haumaru rānei.

Ka whakatau koe ko ngā whakaaetanga e tukuna ana e koe e hipoki ana i ngā whakamahinga e hāngai ana. Whakamōhiotia mai ngā whakaritenga nama, ngā here ahurea, ngā here tūmataiti, ngā rā paunga rānei ina tuku rauemi. E kore tētahi taha e whakaputa i te ihirangi e takahi ana i ngā mana o tētahi atu.

5. Ngā Tāpui, Ota Hua & Tukunga — Ina Whakahohea Anake

E kore mātou e whakaae ki ngā tāpui, ki ngā ota hua rānei mō tō taha noa iho i te mea he rārangi tāu. I mua i te whakahohenga, me whakaae koe ki ngā tikanga kaiwhakarato paerewa me tētahi Rīkōta Pūkete Kaiwhakarato e tautuhi ana i tō pakihi, tō mahere komihana me tō pūtake tātaitai, ngā tautuhinga tāke me te utunga, te mana utu me te mana whakahoki pūtea, me te whakapā tautoko. Ko ia tūtohunga kua whakahohea me kawe i tōna ake utu o nāianei, tōna wātea, tōna kaupapa whakakore, kaupapa whakahoki rānei, ngā haepapa tukunga, kohinga rānei, me ngā here kiritaki rawa. Ko aua taipitopito tūtohunga ka rereke pea i waenga i ō hua me te kore e hiahia ki tētahi whakaaetanga matua hōu i ia wā. Ka pupuri mātou i te putanga i whakaaetia me te rā o ngā tikanga pūkete me tētahi hītori o ngā panonitanga kaupapa-tūtohunga.

Ina whakahohea, me pupuri koe i te wātea, i te kararehe rānei, me whakamōhio wawe mai ki a mātou mō ngā panonitanga, me whakaute i ngā ota kua whakamanahia, me tuku i ngā taonga, i ngā ratonga rānei i whakatairangatia me te tiaki, te pūkenga, ngā tohu, ngā raihana, ngā whakaaetanga, te inihua me ngā tikanga haumaru e hiahiatia ana mō tō pakihi. Ko koe te kaiwhakahaere o ō kaimahi, tō pae, tō whakatutukitanga me tō ratonga i runga i te pae. Ka tiaki mātou i tō mātou ake pūnaha ota me ngā kōrero ki te kiritaki. Ka mahi tahi ngā taha e rua ki te whakatika i ngā hē o te ota, o te wātea rānei, me te whakaiti i te kino ki ngā kiritaki.

6. Whakakorenga a te Kiritaki, Whakakorenga a te Kaiwhakarato & Ngā Hē

Ko te kaupapa whakakore kiritaki, kaupapa whakahoki rānei i whakaritea e koe mō tētahi tūtohunga, me whakaatu ki te kiritaki i mua i te hokonga. Ka whakamana koe i a mātou ki te whakahaere i ngā whakakorenga, ngā whakahoki me ngā whakahokinga pūtea i whakaaetia e te putanga i whakaaturia mō taua ota, ngā tikanga kiritaki me te ture e hāngai ana. Ka taea e koe te whakahōu i tētahi kaupapa mō ngā ota a muri ake nei, engari kaua e whakatinana i tētahi kaupapa mārō i runga i tētahi ota e tīariari ana me te kore he whakaaetanga ā-ture me te kiritaki. Ka taea e mātou te tuku i te pai me te kore e huri i ō haepapa mēnā ka whakaae koe.

Mēnā ka whakakore koe, kāore e taea te whakaute, te kore rānei e tuku i tētahi ota kua whakamanahia, mēnā rānei he hē tūturu o te wātea, te kararehe, te whakahaere rānei e ārai ana kia kaua e tukuna i runga i te āhua i hokona, me whakamōhio wawe mai ki a mātou, me mahi tahi ki te whakarite i te whakahokinga pūtea katoa o te utu i pāhia mā tō mātou pūhara, i raro i ētahi atu rongoā e hiahiatia ana e te ture. Ka whakamana koe i a mātou ki te tuku i tētahi whakahokinga pūtea e tika ana i raro i ngā tikanga kiritaki, tō kaupapa i whakaaturia, i te ture rānei, me te kore e tatari ki tētahi whakaaetanga motuhake mō ia kehi, i muri i te whakawhitiwhiti kōrero whaitake ina taea e te wā. Ko te Rīkōta Pūkete Kaiwhakarato me tohu me pēhea te putea a ngā taha i aua whakahokinga pūtea, te whakahuri i te komihana, me te pūkete mō ētahi moni kua utua kē. E kore tētahi taha e whakaroa i te rongoā kiritaki noa iho i te mea kua puta kē te utunga kaiwhakarato.

Mēnā ka tautohetia tētahi amuamu kiritaki, tētahi whakahokinga utunga, tētahi rahunga ratonga rānei, ka tiritiria e mātou ngā taipitopito e hāngai ana, ka hoatu he wāhi whaitake ki a koe ki te whakautu ina taea, me te mahi i ngā kaupae e rite ana ki te tiaki i ngā mana kiritaki me te mana utu. Ka tohatoha ngā taha i te utu whakamutunga i runga i te haepapa, tō rātou rārangi i whakaaetia me te ture e hāngai ana.

7. Ngā Utu, Komihana & Utunga

Ko te utu mō tētahi rārangi whai utu, whakatairanga rānei ko te moni e whakaaturia ana, e whakaaetia ana mō taua hokonga. Ko te komihana tāpui, ota hua rānei, tōna pūtake tātaitai, te maimoatanga GST, ngā utu tukatuka utu, ngā whakatikatika, te auau o te utu me ngā rā utunga, me whakatakoto i roto i te Rīkōta Pūkete Kaiwhakarato tūmataiti, i tētahi atu whakaaetanga i tuhia i whakaaetia rānei i mua i te tīmatanga o ngā whakawhitinga. E kore mātou e whakaputa i tō reiti arumoni tūmataiti i roto i ngā tikanga kiritaki. E kore ngā utu me ngā reiti e taea te huri whakamuri mō tētahi ota e tīariari ana me te kore he pūtake i whakaaetia.

Ka tukuna e mātou he pūkete marama mō ngā tāpui, te komihana, ngā whakatikatika, ngā whakahokinga pūtea me ngā utunga. Ka taea e mātou te pupuri mō te wā poto i te moni e hono ana ki tētahi whakahokinga utunga, tētahi haepapa whakahoki pūtea, tētahi āwangawanga tinihanga, tētahi whakawhitinga rānei i tautohetia; ka whakamārama mātou i te take me te tuku i te toenga moni ina whakatauhia taua āwangawanga, i raro i ngā whakaritenga ratonga utu ā-ture. E kore mātou e pupuri i ngā utunga kāore e hāngai ana mō ake tonu atu.

8. Tāke, Tūmataiti & Whakaritenga

Ko ia taha te haepapa mō ōna ake tāke me ōna haepapa ā-ture i runga i te whakawhitinga tūturu me te ture e hāngai ana. Me tuku e koe te tuakiri kaiwhakarato me ngā mōhiohio tāke e hiahiatia ana e mātou ki te whakahaere i ngā ota me te tuku mōhiohio ki ngā kiritaki. Ka taea e ngā ture GST motuhake te manaaki i tētahi mākete ā-ipurangi hei kaiwhakarato mō ngā nohoanga poto, ētahi atu ratonga rārangi rānei mō ngā kaupapa GST, ahakoa te whakaahuatanga māngai. Ka whakaae ngā taha ki te maimoatanga tika i mua i te whakahohe i ngā tāpui e hāngai ana; kāore ēnei tikanga e tuku i ngā haepapa tāke i runga i te ritenga o te ture.

Ka taea e mātou te tiri i ngā mōhiohio kiritaki e hiahiatia ana mō te whakatutukitanga, te tautoko, te haumaru me ngā whakahokinga pūtea. Me whakamahi koe i ngā mōhiohio ota mō aua kaupapa anake, mō tētahi atu kaupapa ā-ture rānei me te pūtake me te pānui e tika ana; pupuri kia haumaru; whakaiti i te uru; me whakamōhio wawe mai ki a mātou mō tētahi raru raraunga e hāngai ana, tētahi whakaaturanga hē rānei. Ko te hokohoko tika ki tētahi kiritaki me whai pūtake ā-ture motuhake me te whakaaetanga e hiahiatia ana. Ko ia taha te haepapa mō ōna ake haepapa i raro i te Ture Tūmataiti 2020 me ētahi atu ture e hāngai ana.

9. Ture Kiritaki & Ngā Hokonga Pakihi

Kāore he mea i roto i ēnei tikanga e whakakore ana i ngā mana ā-ture o te kiritaki. Ina whiwhi koe i ā mātou ratonga pūhara i roto i te tauhokohoko me te whakaaetanga kirimana-waho i tuhia e whakaaetia ana e te ture, ka whakaae ngā taha ki te kirimana-waho i te Ture Taurangi Kiritaki 1993 i runga anake i te āhua e tika ana, e whaitake ana i roto i ngā āhuatanga. Ko tēnei whakaritenga e pā ana ki te ratonga pūhara pakihi-ki-pakihi anake, ā, e kore e huri i ngā mana o te kiritaki. Ko te Ture Tauhokohoko Tika me ngā ture kirimana-kore e hāngai ana tonu.

10. Rauemi Pūhara & Whakamahinga Tika

Ko ngā mana i roto i ā mātou kape i hangaia e te pūhara, ngā whakatakotoranga, te tohu, te pūmanawa me ngā whakahiatotanga kei a mātou tonu, kei te kaipupuri mana rānei e hāngai ana. Kei a koe tonu ngā mana i roto i ō ake ihirangi. E kore tētahi taha e whiwhi mana ki te kape i ngā rauemi tiakina a tētahi atu mō te whakaputanga arumoni kāore e hāngai ana. Kaua e kōkiri i ngā raraunga whaiaro, pokanoa ki te pūhara, whakaputa rānei i tōna whakahiatotanga tiakina me te kore whakaaetanga, hāunga i ngā mea e whakaaetia ana e te ture.

11. Haepapa mō ngā Kerēme

Ko ia taha te haepapa mō ōna ake mahi, hapa, kaimahi me ngā mahi ā-ture. Ka utua e koe ki a mātou ngā kerēme, ngā mate me ngā utu a te taha tuatoru e whai tohu ana, i puta mai i tō takahi i ēnei tikanga, te tuku māngere, ngā mahi ā-ture, ngā ihirangi kore mana rānei i tukuna e koe, haunga ngā moni i puta mai i tō mātou ake takahi, i te māngere rānei. Ka whakamōhio wawe mātou ki a koe mō tētahi kerēme ina taea, me te mahi i ngā kaupae whaitake ki te whakaiti i te mate. Ko te whakapae noa iho e kore e whakapūmau i tō haepapa. Ko ngā whakahokinga pūtea kiritaki me ngā whakahokinga utunga ka tohatohahia i raro i te Rīkōta Pūkete Kaiwhakarato e hāngai ana me te ture e hāngai ana.

E kore tētahi taha e haepapa ki tētahi atu mō ngā mate kāore i āhei te kitea i te wā o te whakaaetanga, i raro i te ture e hāngai ana me ētahi rohe motuhake i whakaaetia i roto i te Rīkōta Pūkete Kaiwhakarato e hāngai ana. Kāore he kōwae e kapi ana, e whakakore ana rānei i te haepapa e kore e taea te whakaiti ā-ture. Ka taea e tētahi rārangi arumoni motuhake te whakatika i te inihua me ngā rohe mō ngā mōrea tūturu o tētahi whakaritenga tāpui.

12. Tārewa, Whakamutu Whai Wāhi & Ngā Tāpui e Tīariari Ana

Ka taea e tētahi taha te whakamutu i te whai wāhi me te pānui ā-tuhi whaitake, i raro i tētahi mōkī whai utu kua whakaaetia me tētahi Rīkōta Pūkete Kaiwhakarato. Ka taea e mātou te tārewa i tētahi tūtohunga wawe ina he āwangawanga haumaru kiritaki, ā-ture, tinihanga, mana rānei, he takahi rawa rānei, ā, ka whakamārama i te āwangawanga ina taea. Ko te whakamutu i tētahi rārangi e kore e whakakore i ngā utu i whiwhia, ngā rongoā kiritaki, te haepapa rānei ki te whakaute, ki te whakatau ā-ture rānei i ngā ota e tīariari ana. Ka ruruku ngā taha i ngā pānui kiritaki, ngā whakahokinga pūtea me ngā rīkōta. Ka mahi tōtika mātou ki ngā ratonga rārangi kua utua kē, kāore anō kia tukuna.

Ko ngā whakaritenga e hiahia ana kia haere tonu i muri i te mutunga o te whai wāhi, tae atu ki te whakataurite utu, te tūmataiti, te mana rangatira me te haepapa mō ngā kerēme o mua, ka haere tonu mō taua kaupapa.

13. Ture & Whakapā

Ko ēnei tikanga e whakahaerehia ana e te ture o Aotearoa, i raro i ngā mana whakahau. Whakapā mai ki a mātou mā te pūhara mō ngā whakatikanga rārangi, ngā āwangawanga mana, ngā tautohetohe arumoni rānei. Ka taea e mātou te pupuri i tētahi rīkōta o te putanga i whakaaetia mō tētahi mōkī whai utu, Rīkōta Pūkete Kaiwhakarato rānei.