Resources and publications
Ngā rauemi me ngā tānga
Search guides, case notes, opinions, reports and other information. Resources and publications can also be searched by date and other options.
Use the search bar to make your search. Then use the filters to narrow down the results by resource type or topic.
More information about the resource categories on this page
Guides
Commonly used guides include:
- The OIA for Ministers and agencies
- The LGOIMA for local government agencies
- Making official information requests: a guide for requesters
Detailed guidance on the official information legislation and aspects of good administrative practice.
We also have guidance on disability rights and protected disclosures.
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.
Reports
Reports include OPCAT, disability rights, official information practice and systemic investigation.
Outreach
Contains our media releases, newsletters, pamphlets, speeches and fact sheets. Fact sheets are published in multiple language and accessible formats.
Corporate documents
This includes our annual reports and strategic intentions.
Projects, reference and data
This includes our official information complaints data, updates on investigations and other projects, and submissions by the Ombudsman.
View all projects, reference and data
Template letters and work sheets
These template letters and work sheets can be used by agencies to help respond to official information requests.
38 Resources Show all
Inland Revenue refusal to provide tracing information for overseas borrowers justified
Case notesA complainant requested information from Inland Revenue about how it traces student loan overseas. Inland Revenue refused the request on grounds it would be contrary to the provisions of the Tax Administration Act.OIA compliance and practice in New Zealand Customs Service 2022
Official Information Practice InvestigationsThis report was released as part of ‘Ready or not?’, an investigation into OIA practices at 12 core agencies.Request for data gathered by Inland Revenue contractor
Case notesThe Ombudsman formed the opinion that it was unreasonable for IR to rely on sections 18(e) and 18(c)(i) of the OIA in this case.Conclusive reasons for refusing requests: A guide to the conclusive withholding grounds in section 6 of the OIA and LGOIMA
Official informationThis is a guide to section 6 of the OIA and LGOIMA, which provides conclusive reasons for withholding official information. These reasons are not subject to a public interest test.Request for DHB financial reporting data
Case notesWhile release 1 month after refusal would have been ‘soon’ there was no reasonable certainty release would occur by then—agency should reasonably have foreseen delay in obtaining Ministerial input due to election—Section 18(d) did not applyRequest for recidivism statistics
Case notesNo certainty that information would be released in the near future—release 13 weeks after refusal was not ‘soon’—s 18(d) did not applyRequest for quarterly justice sector report
Case notesRelease 12-16 weeks after refusal was not ‘soon’—s 18(d) did not applyRequest for CSV copy of the Teachers Register
Case notesSection 18(d) OIA did not apply—information was not publicly available in the form requested—s 9(2)(a) did not apply—not necessary to withhold publicly available information in order to protect privacy—information releasedAdequacy of ex gratia payment to remedy mistake by Customs
Case notesNZ Customs officer rejected passenger on flight because water damage on passport—Ombudsman found officers failed to process the passport adequately and caused considerable cost to passenger because of this failure—complainant upheld and complainant received full payment to cover financial lossesRequest for research behind a published statement
Case notesRequester must be told where they can access the publicly available informationRequest for holiday period excess speed infringement data
Case notesRelease 23 working days after refusal was ‘soon’—s 18(d)Request for restorative justice data
Case notesNo certainty that information would be released in the near future—release 14-16 weeks after refusal was not ‘soon’—s 18(g) did not applyDepartment of Internal Affairs provides reasonable service and advice to traveller on temporary passport
Case notesWhether the Department of Internal Affairs (DIA) reasonably handled revalidation of a passport for New Zealand citizen travelling on temporary passport—Ombudsman concluded DIA had made every effort to inform the complainant of the steps needed to have his passport validatedRequest for information about the Rugby World Cup
Case notesNo certainty that information would be released in the near future—s 18(d) did not applyRequest for operational protocols and governance arrangements for the retention of new born blood spot cards (‘Guthrie’ cards)
Case notesRequest for protocols for Guthrie cards—requester advised protocols would be reported back to government by end of April and released in due course—some documents subsequently released but not the documents requested—it must be the actual information requested that is to be made publicly available, not other information, even if it is related, or the final version of the information—s 18(d) not applicableRequest for property valuation data which was available for purchase
Case notesInformation available for a charge is publicly available—s 17(d) appliedDepartment of Internal Affairs not unreasonable to cancel passport
Case notesDepartment of Internal Affairs—decision to recall and cancel complainant’s NZ passport – position determined by terms of legislationRequest for video footage of DHB meeting
Case notesVideo footage of a DHB meeting was not publicly available just because minutes of the meeting were—s 18(d) did not applyInland Revenue Department not unreasonable to decline ex gratia payment
Case notesInland Revenue Department (IRD) refused to provide financial compensation for error—complainant not affected financially by error—Ombudsman concluded IRD reasonable to offer apology and instalment plan for repayment of money sent in error to complainantInland Revenue agrees to offer ex gratia payment for error
Case notesIRD delayed advising student of loan liability—IRD agrees to offer complainant ex gratia payment representing the accrued interest for the period the loan repayment had been outstandingRequest for electronic copy of proposed electorate boundaries
Case notesInformation was not publicly available in the form requested—s 18(d) did not applyRequest for report on de-merging traffic enforcement function from Police
Case notesRequest for copy of report on de-merging traffic enforcement function from Police—report was subject of draft Cabinet paper currently under consultation with coalition party—s 18(d) incorrectly relied uponInland Revenue Department not unreasonable to pay tax refund to estranged wife
Case notesInland Revenue (IRD) decision to pay complainant’s tax refund to estranged wife appropriate in the circumstancesInland Revenue’s policy and procedures deficient in case of child support repayments
Case notesIRD reviewed child support payments for liable parent resulting in $180 per month increase backdated 3 months—parent advised he could not pay arrears in lump sum and sought payment in instalments—IRD agreed—custodial parent complained to Ombudsman—Ombudsman reviewed instalment policy—IRD’s decision made in accordance with policy—however policy did not require full disclosure or scrutiny of liable parent’s financial situation—Ombudsman of view decision in this case not unreasonable as followed policy, but policy and procedures deficient and unreasonable—IRD agreed to review policy and proceduresInland Revenue provided incomplete advice therefore was unreasonable to decline remission application
Case 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 circumstancesIRD delays verifying student’s address and unreasonably charged late payment penalties
Case notesStudent believed her student loan repaid by grandmother and she had had no contact from IRD for eight years—there was no evidence the loan was repaid and IRD accepted there had been an unreasonable excessive delay in contacting student due to lack of valid address—however the IRD had no power to write off initial loan balance but following the Ombudsman’s investigation, agreed to reinstate loan in the current year and cancel accumulated interest and penaltiesInland Revenue Department paid ex gratia payment to compensate loss incurred when Company relied on incomplete information contained in IRD Company Tax Guide, 1997.
Case notesProvisional 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 misleadingNew Zealand Customs Service questioned over acceptance of deposit pursuant to legislation
Case notesRefusal 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 madeInland Revenue Department accepts misleading advice caused detriment to holder of student loan
Case notesInland 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 accountInland Revenue Department’s unreasonable use of discretion to withhold information under the Tax Administration Act
Case notesIRD 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 availableInland Revenue Department asked to compensate complainant following errors made on GST claim
Case notesIRD 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 complainantRequest for counselling guidelines published by the Abortion Supervisory Committee
Case notesRequest for counselling guidelines published by the Abortion Supervisory Committee—information withheld on grounds it would soon be publicly available—whether draft documents are ‘official information’—interpretation of ‘soon be publicly available’