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  • Inland Revenue Department paid ex gratia payment to compensate loss incurred when Company relied on incomplete information contained in IRD Company Tax Guide, 1997.

    Case notes
    Provisional tax paid by both a company and its individual directors using Standard Formula method rather than Estimate method calculations—reliance placed on information published by Inland Revenue Department in 1997 IR4 Company Tax Guide—large overpayments resulted at end of tax year—company and directors not eligible to receive ‘use of money interest’ from Department—Department agreed that IR4 Company Tax Guide was misleading
  • Council seeks order from Environment Court about noise of bird scare device

    Case notes
    Council had not enforced noise restrictions with respect to bird scaring devices because of the difficulty in obtaining adequate evidence for enforcement action—following Ombudsman’s investigation, the Council agreed to seek a ruling on the matter with the Environment Court and this action effectively resolved the complaint
  • Council to advise when a person’s status under Resource Management Act is changed

    Case notes
    Resource consent application—non-notified—s 94(2) Resource Management Act 1991—change of status from ‘adversely affected’ to ‘not adversely affected’—complainant not advised of change and believed right to object remained intact—Council agreed to amend its policies and procedures
  • Request for Consultative Draft District Plan

    Case notes
    Consultative Draft District Plan refused under s 7(2)(f)(i)—information did not meet requirements of that section—no statutory prohibition in Resource Management Act which prevents information being made available before the date of notification—Resource Management Act 1991, s 35(2)
  • Charge for extracting information from Housing New Zealand’s database

    Case notes
    Estimate of charges to extract specific information from database—reasonableness of charge—absence of appropriately qualified staff—need to contract systems analyst—revised estimate provided—charge not unreasonable
  • Council property sale conducted but complainants not advised about status of their objection petition

    Case notes
    Council resolved to sell property of historic significance and occupants petitioned Council to reverse its decision—Council referred petition to committees for consideration and report but before reports completed, concluded the sale of property—the occupants complained of failure of Council to follow due process (failure to report) but failure did not mean complaint could be sustained—however procedural shortcomings acknowledged by Council and apology extended to complainant
  • Local Authority fails to follow legislative procedures when setting fee for dog registration

    Case notes
    Local Authority imposes Dog Control Fees by resolution of Committee—there is a requirement for resolution of territorial authority to take particular matters to be taken into account under the Dog Control Act 1996, s 37 and Local Government Act 1974, s 114Q—Council failed to follow legislative procedures when setting registration fees
  • 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
  • Inland Revenue Department accepts misleading advice caused detriment to holder of student loan

    Case notes
    Inland Revenue Department (IRD) provided misleading advice to student about status of his student loan account— he undertook on-going financial commitments in reliance on that advice— IRD was found to have erred by not providing regular statements of the student loan and accepted that this had caused detriment to the student—there had also been unreasonable delay in responding to the student’s wife’s inquiries about the loan debt and whether it had been cleared—in resolution, IRD agreed with the Ombudsman’s recommendation to put the student back into the position he would have been without relying on misleading advice and to pay an ex gratia payment of $2,400 which was credited to the loan account
  • Inland Revenue Department’s unreasonable use of discretion to withhold information under the Tax Administration Act

    Case notes
    IRD refused to provide details of internal investigation of complaint under s 81(4) of the Tax Administration Act 1994—the information the complainant wanted concerned an investigation into his allegation of improper actions by IRD staff—Ombudsman found that the Commissioner’s discretion to withhold the information was unreasonable because the complainant was entitled to information about an investigation concerning him—IRD agreed with the Ombudsman’s decision and made most of the information available
  • Inland Revenue Department asked to compensate complainant following errors made on GST claim

    Case notes
    IRD failed to provide reasons for decisions to refuse a GST refund claim—there was no evidence for the basis of the refusal but the claim was accepted when similar supporting evidence was provided from another source—IRD gave no explanation for the change of decision—claimant sought compensation for unnecessary expenditure he had incurred to support his claim—Ombudsman found against IRD for errors made and IRD agreed to make an ex gratia payment of $1500 to the complainant
  • District Council not unreasonable to retain credit balance in rates account

    Case notes
    Early payment of rates—credit balance in rates account— whether local authority has obligation to make refund on request
  • Local Authorities must comply with LGOIMA intent when setting rules

    Case notes
    A Deed of Confidentiality was distributed to Councillors for signature, with the aim to protect information relating to the Council’s business and affairs—Councillor was concerned that signing the document would conflict with the intentions under the Local Government Official Information and Meetings Act 1987 (LGOIMA) and also that Councillors who don’t sign would have restrictions on information they received—Ombudsman ruled that under LGOIMA, a Council may not put rules in place which are inconsistent with the Act and Councils cannot withhold information from Councillors who have not signed that confidentiality agreement
  • District Council accepts wider interpretation of ‘household’

    Case notes
    Imposition of two sewer charges—whether complainant’s mother part of the ‘household’— interpretation of Rating Powers Act 1988, s 30
  • Local Authority required to ensure potable water condition meets standards

    Case notes
    Complaint about potable water condition of subdivision consent where supply did not meet requirements under New Zealand Drinking Water Standards 1984 (revised 2005 and 2008)—Ombudsman found local authority failed to interpret data correctly before issuing resource consent on the subdivision—the water quality was substandard and the local authority provided incorrect advice about improving the quality—the local authority was required to compensate the complainants who had to obtain potable water from another source
  • City Council not required to consider legal costs regarding enforcement order

    Case notes
    Claim for reimbursement of legal costs incurred obtaining an Enforcement Order—Court awarded costs—insufficient to cover full costs—co-operation between complainant and City Council prior to proceedings—costs not covered in agreement—claim not upheld
  • Council accepts practical solution to resolve concerns about building consent

    Case notes
    Building consent for garage—garage constructed to wrong plans—Council issues notice to rectify—retrospective consent granted—withdrawal of notice to rectify
  • Community Boards fall under Ombudsmen jurisdiction if decision(s) made other than by Committee as a whole

    Case notes
    Jurisdiction—Community Board—decisions of full Board outside jurisdiction—scope of jurisdiction limited to acts or decisions of committees, subcommittees, officers, employees or members of Board—Ombudsmen Act 1975, s 13(1) and (2)
  • City Council offers partial rebate for charge on excess water usage

    Case notes
    Excess water usage charges—local authority policy on rebates—partial or full rebate—hidden leakage