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  • Request for policy advice behind merger of Archives and National Library

    Case notes
    Release of formal advice to Ministers about abandoned options after decisions had been made would not inhibit the free and frank expression of opinions by officials—s 9(2)(g)(i) does not apply
  • Request for audit information regarding JobPlus scheme

    Case notes
    Draft audit report was identical to final audit report—no good reason to withhold the final audit report so no good reason to withhold the draft—good reason to withhold auditor’s informal and early working papers under s 9(2)(g)(i)—disclosure of the working papers would make auditors more circumspect in what they record, and when and how they record it
  • Request for Minister/Chief Executive discussions

    Case notes
    Disclosure of full record of recollection of discussion between Minister and Chief Executive would inhibit future expression of free and frank opinions—summary of recollection released
  • Request for all information about an audit

    Case notes
    Section 9(2)(ba)(i) OIA applied to staff interview records—implied obligation of confidence—release would be likely to prejudice the future supply of information to auditors—it is in the public interest for staff members to cooperate with audits—s 9(2)(
  • Request for auditor’s working papers

    Case notes
    Disclosure of auditor’s scoping discussions and working papers would make auditors more circumspect in what they record, and when and how they record it—good reason to withhold under s 9(2)(g)(i)
  • Request for details of risk management processes

    Case notes
    Request for details of risk management processes—relevant documents provided apart from the ‘risk register’—register consisted of free and frank expressions of opinion—release might undermine risk management strategy—public interest met by release of Risk Management Policy
  • Inland Revenue Department agrees to review decision to withhold information under Tax Administration Act

    Case notes
    Inland Revenue withheld information requested by taxpayer relating to audit and prosecution and contained on taxpayer’s income tax review file and penal action file—the reason for withholding was pursuant to s 81(4)(I) of Tax Administration Act—the Department was encouraged to reconsider the discretion used in this case in light of Tax Disputes Resolution Procedures introduced subsequent to the decision having been made—IRD agreed and on review released most of the information, hence the investigation was closed as the complaint was resolved
  • Inland Revenue agrees to write-off Child Support debt in circumstances

    Case notes
    Woman was overpaid Child Support when the child was no longer in custodian’s care—despite advising the then Department of Social Welfare (now Ministry of Social Development) and the then Child Support Agency, Inland Revenue Department advised custodian she needed to repay payments—complainant custodian claimed she had no means of knowing payments were being made incorrectly—Ombudsman’s investigation indicated appropriate action had not been taken by the Department when the complainant made inquiries—as a result, IRD agreed to write-off the debt in accordance with s152 of the Child Support Act 1991 and apologise to complainant
  • Department of Conservation resolves impasse concerning ivory-key piano held by New Zealand Customs

    Case notes
    Refusal to release piano imported from United Kingdom—family heirloom from 1920s—need for approval of Department of Conservation under CITES because of ivory content—conflict between New Zealand legislation implementing CITES and European Community Regulations—impasse resolved by acceptance of statutory declaration by family—conflict to be raised with CITES Secretariat