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.
45 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.Requests to Ministry of Health and ESR for Covid-19 cycle threshold values
Case notesInformation requested initially refused for privacy reasons. The agencies subsequently focused on section 9(2)(c) of the OIA (to avoid prejudice to public health or safety measures).WorkSafe’s decision not to formally investigate an incident
Case notesComplaint about WorkSafe’s decision not to investigate and lay charges following an accident causing injury – failure to consider all relevant information – failure to engage meaningfully with the complainant – no evidence that documents had been faThe OIA for Ministers and agencies: A guide to processing official information requests
Official informationThe purpose of this guide is to assist Ministers and government agencies in recognising and responding to requests for official information under the OIA.The LGOIMA for local government agencies: A guide to processing requests and conducting meetings
Official informationThe purpose of this guide is to assist local government agencies in recognising and responding to requests for official information under the LGOIMA.Making official information requests: A guide for requesters
Official informationIf you are seeking information from a Minister, or central or local government agency, you may be able to ask for it under either the OIA or LGOIMA.Requests for reasons for a decision or recommendation: A guide to section 23 of the OIA and section 22 of the LGOIMA
Official informationThis is a guide to requests made under section 23 of the OIA (section 22 of the LGOIMA).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 briefing notes relating to state visits
Case notesInspection on conditions in order to identify the documents required provided means of resolving s 18(f) refusalAdequacy 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 lossesDepartment 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 reasons about unsuccessful reappointment
Case notesExtent of detail required in response to s 23 request depends on circumstances of particular case – a requester may still have questions after they receive statement of reasons but that does not mean statement is inadequate – s 23(2A) only protects evaluative material that has been ‘supplied’ by someone elseOmbudsman not authorised to consider terms and conditions of service of armed forces
Case notesComplaint about Government decisions regarding exposure of Viet Nam veterans to Agent Orange—Ombudsman declines to intervene—one reason being that s/he is not authorised to investigate any matter concerning the terms and conditions of service of a member of the defence forcesDepartment 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 legislationInland 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 outstandingCharge for supply of information about Maori interests in the management of petroleum
Case notesCharge avoided by allowing inspection subject to conditionsInland 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 circumstancesVeterans Affairs New Zealand unreasonable not to allow appeal because incorrect form presented
Case notesComplaint about Veterans Affairs’ decision not to allow appeal because the person appealing failed to fill out the application form properly—Ombudsman found that decision unreasonable and Veterans Affairs agreed to allow the appealRequest for reasons about non-appointment
Case notesInadequate statement of reasons – more detail and specificity necessary to meet the requirements of s 23Request for report on suicide and the media
Case notesStrong public interest in requester having access—participation in making of laws and policy— release on conditionsRequest for information contained in tender documents for upgrade of New Zealand’s Orion aircraft
Case notesRequester sought information contained in the tender documents for the upgrade of New Zealand’s Orion aircraft—information contained details of the proposed functional upgrade of the aircraft—release would allow an informed reader to be aware of their resultant capabilitiesInland 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 proceduresRequest for NZSIS files concerning two NZ scholars
Case notesWriter sought NZSIS files on two individuals—Refused under s 6—bulk of information had been provided by overseas authorities under strict confidentiality agreements—various agencies consulted—some consented to release whereas others did not—complainant agreed to contact overseas agencies directly—ss 6(a) and 6(b) applied—release contrary to agreement would compromise quality and supply of similar information in future which would prejudice NZ’s security—some information released with identifiers deletedInland 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 penaltiesRequest for Department’s reasons for declining application
Case notesDepartment maintains it had given its reasons previously, in writing and verbally on many occasions—requirements of s 23 had not been met—compliant statement of reasons providedInland 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 misleadingRequest for access to building plans submitted for resource consent
Case notesRequest for access to building plans submitted for resource consent—plans marked ‘confidential’—plans amended—request declined for copyright and security reasons—public interest in effective participation in process—Building Act 1991, ss 27(1), 27(3)Request for reasons for decision made three years earlier
Case notesRequest for reasons for decision made three years earlier—request declined on grounds it was not ‘made within a reasonable time of the making of the decision’—decision to decline request upheld