Resources and publications
Ngā rauemi me ngā tānga
Use the search bar to make your search. Then use the filters to narrow down the results by resource type or topic.
Commonly used guides include:
- The OIA for Ministers and agencies
- The LGOIMA for local government agencies
- Making official information requests: a guide for requesters
Case notes and opinions
Case notes are a short case summary, often demonstrating an aspect of a case.
An Ombudsman's Opinion is published where there is public interest in showing the full details of a case.
Projects, reference and data
Template letters and work sheets
1 Resources Show all
Inland Revenue provided incomplete advice therefore was unreasonable to decline remission applicationCase notesProvisional taxpayer advised by IRD of date tax due—advice relied on was wrong—late provisional tax resulted in ‘Use of Money Interest’ imposed by IRD—remission sought on grounds that taxpayer relied on IRD advice—remission declined as advice considered to be correct on the basis of details originally provided by taxpayer—Ombudsman formed view that information provided by IRD was correct but incomplete therefore decision to decline remission application unreasonable—partial remission appropriate in circumstances