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.
35 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.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.Request for information about death in custody
Case notesRequest for all correspondence about death in custody—unreasonable to rely on sections 9(2)(a) and 9(2)(ba)(i) without compiling and reviewing the information—subsequent reliance on section 18(f) (substantial collation or research) also unjustified—Substantial collation or research: A guide to section 18(f) of the OIA and section 17(f) of the LGOIMA
Official informationSection 18(f) of the OIA (section 17(f) of the LGOIMA) is one of a number of mechanisms under the Act for dealing with requests for information that are administratively challenging to meet.Request for statistics on allegations of assault by Corrections staff
Case notesRequirements of Operations Manual meant source information to answer request should be held—manual compilation is not creation—s 18(g) does not apply—unreasonable to rely on s 18(f) when the fundamental difficulty in providing the information was down to the Department’s own administrative lapsesRequests for firearms statistics
Case notesRefusal under section 18(g) not justified—information held—Police could manually extract and compile statistics—where compilation involves substantial collation or research s 18(f) appliesRequest for video footage recorded during an investigation
Case notes1100 hours of video footage—extension of time limit reasonable—concerns about volume of information addressed by disclosing a sampleRequest for transcripts of post-Cabinet press conferences (substantial impact)
Case notesDifficulty involved in finding and bringing together the requested transcripts - adverse impact on operation of the Office—s 18(f) appliedRequest 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) refusalRequest for transcripts of post-Cabinet press conferences
Case notesPrime Minister’s office wanted to compare draft transcript with audio recording to check for errors—‘substantial collation or research’ does not encompass a quality assurance check of that nature—10 hours work did not amount to ‘substantial collation or research’Request for information concerning review of Oil Pollution Fund and MNZ’s preparedness to respond to oil spill
Case notesConsulting with requester in fulsome way removed reason for refusalRequest for information on taser use
Case notesReview and manual extraction of details from 282 tactical operations reports—s 18(f) appliedRequest for copy of file of deceased brother held by NZSIS
Case notesReleasing information in alternative form enabled accountability without prejudicing security or efficient working of agencyRequest for recruitment consultant expenditure
Case notesNo cost code specifically and solely for recruitment fees—information could not be made available without ‘substantial collation or research’—release of other information resolved the complaintInland 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 details of 404 land covenants
Case notesComplaint about s 18(f) refusal resolved by release of other informationRequest for list of reports received by Minister
Case notesRequest for four months worth of dates, titles and reference numbers of reports—decision making and quality assurance did not constitute ‘collation’ or ‘research’—release with caveat would address issues around reliability of data—s 18(f) did not apply, particularly in light of ability to extend time to respondRequest for medical waiver statistics
Case notesTask involved in manually reviewing tens of thousands of applications was ‘substantial’Request for numbers of staff with criminal convictions
Case notesRequest involved manual search of over 4,500 files and 2000 hours—refusal under s 18(f) justifiedInland 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 circumstancesRequest for Treasury reports
Case notesConsultation and decision making not relevant for the purposes of establishing ‘substantial collation or research’Inland 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 penaltiesRequest for details of trade inquiries received by New Zealand Trade Development Board’s overseas offices
Case notesRequest for details of trade inquiries received by New Zealand Trade Development Board’s overseas offices—request declined—substantial collation and research—information could not be made available without a major disruption of the work of those offices—request withdrawnInland 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 papers provided to the treasurer during a 12 month period
Case notesRequest for papers provided to the Treasurer during 12 month period—substantial volume of information to be researched and collatedInland 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 complainantInland Revenue Department agrees to review decision to withhold information under Tax Administration Act
Case notesInland 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