Open main menu Close main menu

Resources and publications

Ngā rauemi me ngā tānga

Search guidescase notesopinionsreports 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
Search by keyword
  • Request for Consultative Draft District Plan

    Case notes
    Consultative Draft District Plan refused under s 7(2)(f)(i)—information did not meet requirements of that section—no statutory prohibition in Resource Management Act which prevents information being made available before the date of notification—Resource Management Act 1991, s 35(2)
  • 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of goods—whether relevant documentation provided at the time of importation—whether s 140 of the Customs Act 1966 (repealed) conferred authority on Department to take deposit—investigation discontinued following discovery that company did not exist as legal entity at the time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
  • New Zealand superannuation commences on day application received

    Case notes
    New Zealand superannuation surcharge—timing of application for superannuation—superannuation payable from day application received—Income Tax Act 1994, s OB 1, Social Welfare (Transitional Provisions) Act 1990, ss 3 and 5
  • Request for details of risk management processes

    Case notes
    Request for details of risk management processes—relevant documents provided apart from the ‘risk register’—register consisted of free and frank expressions of opinion—release might undermine risk management strategy—public interest met by release of Risk Management Policy
  • 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
  • Work and Income and balance of benefit debt waived

    Case notes
    Recovery of benefit overpayment by Income Support Service—existence of debt acknowledged—failure to provide breakdown of how debt arose—benefit file could not be located—balance of debt waived
  • Right of review available to Work and Income beneficiary over advance payment to spouse

    Case notes
    Wife of beneficiary granted advance on Invalid’s Benefit to pay power account without beneficiary’s knowledge or consent—beneficiary and wife later separated—advance recovered from beneficiary’s Invalid’s Benefit—beneficiary maintained Department had no authority to make advance—right of review available—further investigation precluded—Ombudsmen Act 1975, s 13(7)(1)(a)
  • 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
  • Tenancy Tribunal’s officer changed Tribunal hearing date without authority

    Case notes
    Tenancy Officer changed a hearing date which amounted to an adjournment—following the Ombudsman’s inquiries, the Ministry of Housing (which managed the Tenancy Tribunal) accepted the tenancy officer failed to follow the law when agreeing to change the date of the hearing after the landlord requested the change—the Ministry sent a memorandum to all staff clarifying the role of Tenancy Services where a party asked for a date change—apology sent to the complainant
  • Request for names of ‘eminent New Zealanders’ consulted during preparation of Intelligence and Security Agencies Bill

    Case notes
    Request for names of ‘eminent New Zealanders’ who were part of the consultative process in preparing the Intelligence and Security Agencies Bill—request refused under s 9(2)(g)(i) —individuals consulted—in respect of those who advised that disclosure would inhibit them from giving free and frank advice to the Government in future, section 9(2)(g)(i) applied—need to withhold outweighed by countervailing public interest
  • Department of Social Welfare provides incorrect information about Superannuation

    Case notes
    Department of Social Welfare provides incorrect information about Superannuation
  • Request for communications between Minister of Finance and the Reserve Bank

    Case notes
    Request for communications between Minister of Finance and the Reserve Bank regarding economic growth, monetary policy and inflation outlook—information withheld under ss 6(e)(iv), 9(2)(d), 9(2)(f)(iv) and 9(2)(g)(i)—markets are extremely sensitive and react to the most subtle signals—if released, Reserve Bank would be likely to become more guarded about what was said at, and recorded after, meetings with Minister—s 9(2)(g)(i) applied and no countervailing public interest considerations which outweighed need to withhold
  • Request for a copy of paper presented to Cabinet Strategy Committee

    Case notes
    Information deleted from position paper on pricing issues presented by ECNZ to Cabinet Strategy Committee—ss 9(2)(g)(i) and 9(2)(j) applied to some of the information—interest in withholding information in certain sections of the paper outweighed by strong public interest in disclosure—s 9(1)—electricity pricing has a direct widespread impact on a large number of New Zealanders
  • Request for information disclosed during confidential Ministerial briefing to sector group

    Case notes
    Request by Opposition for information disclosed during confidential Ministerial briefing to sector group—s 9(2)(g)(i)—effective conduct of public affairs—public interest balancing—accountability—need for transparency in Minister’s dealings with financial sector
  • Request for information relating to the setting up of the Special Committee on Nuclear Propulsion

    Case notes
    Request for information relating to the setting up of the Special Committee on Nuclear Propulsion—given the sensitivity of the nuclear propulsion issue and the context in which the information had been generated, the withholding of the information was necessary under ss 9(2)(f)(iv) and 9(2)(g)(i)—at the time of the review the balance of public interest favoured withholding the information requested—the overall public interest was better served in allowing the Special Committee to complete its review in an orderly manner
  • Request for Court Registrar’s report

    Case notes
    Report on aborted trial released with deletions—‘free and frank expressions of opinion’ by Registrar—no public interest override
  • NZ Superannuation Corporation provided incorrect advice incurring loss to complainant and offered ex gratia payment

    Case notes
    Incorrect advice—Government Superannuation Fund—Voluntary Severance
  • Department of Social Welfare and inadequate advice for unsupported child benefit

    Case notes
    Advice given by Department on availability of financial assistance—remedy for financial loss
  • Department of Social Welfare agrees to reconsider offer of severance payment for employee

    Case notes
    Application of redundancy provisions in Employment Agreement to part-time employee—part-time employment offered on permanent basis—employee made redundant after 60th birthday and excluded from severance provisions—department reconsidered and agreed to pay severance
  • Department of Social Welfare required to offer travel expenses to disabled person

    Case notes
    Reimbursement of travelling expenses pursuant to s.13 of Disabled Persons Community Welfare Act 1975—whether application by pregnant diabetic constituted permanent disability—Department decided specialist oversight necessitated by longstanding diabetic condition and approved payment
  • Department of Social Welfare and unfair repayment of a loan

    Case notes
    Department of Social Welfare-decision to require repayment of a suspensory loan granted under the Disabled Persons Community Welfare Act
  • Department of Social Welfare error in employment issue

    Case notes
    Dispute over offer of employment—remedy available under Employment Contracts Act— Ombudsman exercised discretion under s 130(a) to investigate—employment offer reinstated