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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.
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Contains our media releases, newsletters, pamphlets, speeches and fact sheets. Fact sheets are published in multiple language and accessible formats.
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This includes our official information complaints data, updates on investigations and other projects, and submissions by the Ombudsman.
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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.The 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.Office of Privacy Commissioner not unreasonable to decline to investigate complaint against Police
Case notesOffice of the Privacy Commissioner (OPC)—decision not to investigate a complaint against the New Zealand PoliceRequest 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 lossesState Services Commission’s consideration of complaint about Treasury policy paper was not unreasonable
Case notesWhether the State Services Commission’s consideration of a complaint made by the New Zealand Post Primary Teachers’ Association about a Treasury policy paper, was reasonable—Ombudsman concluded SSC did not act unreasonably when it considered that complaintDepartment 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 validatedMeridian Energy’s process for purchasing property not unreasonable
Case notesComplaint about price Meridian Energy paid for a property—Ombudsman found the process had been reasonableSecurities Commission did not unreasonably apply conflict of interest policy and procedure
Case notesWhether the Securities Commission’s policy and procedures relating to the management of conflicts of interest were applied appropriately in this case—Chief Ombudsman concluded the Commission did not act unreasonablyCivil Aviation Authority changes its investigation practices following Ombudsman’s findings
Case notesComplaint about investigation by Civil Aviation Authority (CAA) of a light aircraft crash—criticism of way CAA conducted investigation into the crash which resulted in 2 deaths—after O’s investigation, CAA accepted a likely cause was from a crack in a conrod (engine part) which appeared shortly after the engine had been reconditioned—O considered CAA should not have asked the reconditioning company for assessment and that CAA was unreasonable not to interview engineers during its investigationRequest for staff named in emails about genetically modified corn
Case notesSection 6(d) OIA did not apply—no real and objective risk of danger to safety—s 9(2)(g)(ii) OIA did not apply—many of the names were already publicly available in connection with this issue and no harm had ensued—section 9(2)(g)(i) OIA did not apply—infActions of Office of Treaty Settlements reasonable in relation to a claim settlement process
Case notesOffice of Treaty Settlements—reasonable for OTS to rely on the findings of the Waitangi Tribunal that the South Island Landless Natives Act 1906 (SILNA) represented an inadequate response to the Ngāi Tahu landlessness and to regard any grievances that members of Ngāi Tahu might have with the adequacy of land granted under SILNA as a matter appropriately addressed during the Ngāi Tahu settlement process rather than remaining outside itEnergy Safety Service remedied initial inadequate investigation of accident
Case notesManner in which Energy Safety Service carried out investigation inadequate—however further inquiries made later—Ombudsman satisfied with later inquiries and concluded the decision not to prosecute not unreasonable in the circumstancesDepartment 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 circumstancesOverseas Investment Office approach to request for information in accordance with OIA guidelines
Case notesComplaint concerning Overseas Investment Office allegedly acting unlawfully in deciding to release a copy of a letter authored by complainant, in response to an OIA request—Ombudsman disagrees and considers complainant cannot ‘veto’ the release of the letterRequest for report on suicide and the media
Case notesStrong public interest in requester having access—participation in making of laws and policy— release on conditionsInland 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 complainant