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  • Ministry of Social Development has no authority to require beneficiary to appoint agent

    Case notes
    Illiterate beneficiary preferred to communicate verbally, frequently and often vociferously—the Ministry arranged for beneficiary’s solicitor to become agent—Ombudsman sought advice from Ministry as to authority it was relying on to request appointment of an agent—the Ministry confirmed there was no specific legislative authority— Ombudsman formed view that requirement unreasonable—complainant revoked agency and dealt directly with Ministry again
  • New Zealand Customs Service questioned over acceptance of deposit pursuant to legislation

    Case notes
    Refusal to pay interest following resolution of dispute over Customs value of goods—whether relevant documentation provided at the time of importation—whether s 140 of the Customs Act 1966 (repealed) conferred authority on Department to take deposit—investigation discontinued following discovery that company did not exist as legal entity at the time complaint was made
  • New Zealand superannuation commences on day application received

    Case notes
    New Zealand superannuation surcharge—timing of application for superannuation—superannuation payable from day application received—Income Tax Act 1994, s OB 1, Social Welfare (Transitional Provisions) Act 1990, ss 3 and 5