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33 Resources Show all

  • Inland Revenue refusal to provide tracing information for overseas borrowers justified

    Case notes
    A 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 Investigations
    This 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 notes
    The 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.

  • The OIA for Ministers and agencies: A guide to processing official information requests

    Official information
    The 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 information
    The 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 information
    If 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.

  • Energy Efficiency and Conservation Authority not unreasonable in tender process

    Case notes
    Complaint about tender process when tenderer found its partner had also bid individually but was not informed by EECA—Ombudsman concluded the process followed was not unreasonable and had already been reviewed by independent reviewer

  • Adequacy of ex gratia payment to remedy mistake by Customs

    Case notes
    NZ 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 losses

  • Department of Internal Affairs provides reasonable service and advice to traveller on temporary passport

    Case notes
    Whether 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 validated

  • Department of Internal Affairs not unreasonable to cancel passport

    Case notes
    Department of Internal Affairs—decision to recall and cancel complainant’s NZ passport – position determined by terms of legislation

  • Inland Revenue Department not unreasonable to decline ex gratia payment

    Case notes
    Inland 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 complainant

  • Inland Revenue agrees to offer ex gratia payment for error

    Case notes
    IRD 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 outstanding

  • Report on complaints arising from aerial spraying

    Systemic investigations
    In June 2003 I received complaints from Ms Jane Schaverien, then of Auckland but now of Wellington, to investigate under the Ombudsmen Act 1975 the question whether the information given to Ministers by the Ministry of Agriculture and Forestry was inadequate regarding the possible dangers associated with the widespread concentrated use of Foray 48B in West Auckland, and in relation to the Ministry of Health, whether the Ministry had failed to pursue its responsibilities under the Health Act, 1956, or had abdicated those responsibilities in favour of the Ministry of Agriculture and Forestry. In September 2003 I received a complaint from a Hamilton resident, Ms Michelle Rhodes, in generally similar terms regarding the Ministry of Agriculture and Forestry. These complaints arose from the aerial spraying operations carried out on behalf of the Ministry of Agriculture and Forestry in West Auckland to eliminate the Painted Apple Moth, and in parts of Hamilton to eliminate the Asian Gypsy Moth. In relation to West Auckland these operations began on a comparatively small-scale in January 2002, they were continued on a much larger scale through to May 2003, and were finally completed in May 2004.

  • Inland Revenue Department not unreasonable to pay tax refund to estranged wife

    Case notes
    Inland Revenue (IRD) decision to pay complainant’s tax refund to estranged wife appropriate in the circumstances

  • Department of Conservation unreasonable to cease administrative practice without notice

    Case notes
    Department of Conservation to discontinue without notice a practice which people had come to reasonably rely on—Ombudsman concludes it was unreasonable to cease this administrative practice without notice

  • Inland Revenue’s policy and procedures deficient in case of child support repayments

    Case notes
    IRD 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 procedures

  • Inland Revenue provided incomplete advice therefore was unreasonable to decline remission application

    Case notes
    Provisional 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

  • IRD delays verifying student’s address and unreasonably charged late payment penalties

    Case notes
    Student 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 penalties

  • Department of Conservation within rights on Memorandum of Transfer for land easement agreement

    Case notes
    Agreement for Sale and Purchase between private landowner and Crown—creation of equitable easement—registered Memorandum of Transfer creates legal easement but excludes reference to ‘members of the public’ referred to in equitable easement—whether conduct of Department of Conservation was reasonable—Ombudsman could not assist—effect of Court of Appeal decision

  • 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

  • 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

  • Request for information relating to levies charged for documents

    Case notes
    Charge levied by Ministry of Fisheries—initial estimate of likely charges given—original request then ‘refined’—final charges justified—subsequent request for particular document not a new request—Ministry may require that whole or part of any charge be paid in advance

  • Request for information in electronic form

    Case notes
    Request refused on grounds that requester making a second request for information already made available in a different form—where information is held in electronic form, a requester is entitled to request that the information be made available in that manner

  • Inland Revenue Department agrees to review decision to withhold information under Tax Administration Act

    Case notes
    Inland 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

  • Inland Revenue agrees to write-off Child Support debt in circumstances

    Case notes
    Woman was overpaid Child Support when the child was no longer in custodian’s care—despite advising the then Department of Social Welfare (now Ministry of Social Development) and the then Child Support Agency, Inland Revenue Department advised custodian she needed to repay payments—complainant custodian claimed she had no means of knowing payments were being made incorrectly—Ombudsman’s investigation indicated appropriate action had not been taken by the Department when the complainant made inquiries—as a result, IRD agreed to write-off the debt in accordance with s152 of the Child Support Act 1991 and apologise to complainant

  • Department of Conservation resolves impasse concerning ivory-key piano held by New Zealand Customs

    Case notes
    Refusal to release piano imported from United Kingdom—family heirloom from 1920s—need for approval of Department of Conservation under CITES because of ivory content—conflict between New Zealand legislation implementing CITES and European Community Regulations—impasse resolved by acceptance of statutory declaration by family—conflict to be raised with CITES Secretariat

  • Request for documents prepared for Minister regarding Treaty of Waitangi claims

    Case notes
    Due particularity and duty to provide reasonable assistance—s 12(2) and 13

  • Department of Conservation enables arbitration when rents disputed by licensees occupying foreshore reserve in Marlborough Sounds

    Case notes
    Foreshore rentals charged—lack of appeal mechanism—Department of Conservation agreed to establish a rental arbitration clause in the Marlborough Sounds foreshore licences to enable licensees to challenge rental increases where conflict arose—Ombudsman did not uphold the complaint (about level of rental increase) but the outcome achieved ensures rental increases can be challenged in future

  • Department of Conservation’s actions concerning lease approval were unreasonable, causing stress and financial loss to complainant

    Case notes
    A marine farming company applied for lease under Marine Farming Act—farm already in existence when application made under new legislation—DOC rejected new lease on basis it interfered with public’s usage—matter to go to Planning Tribunal—DOC then approved lease just before Tribunal hearing—complainants claimed the whole process unfair—Ombudsman investigated—DOC agrees to make ex gratia payment to complainants