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41 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.

  • Summary of the Ombudsman's submission to the United Nations Committee against Torture

    OPCAT
    Key themes for the Committee’s consideration In the period between the Committee against Torture’s last review of New Zealand in 2015 and the present, I have conducted over 500 visits to places of detention.

  • 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.

  • Department of Internal Affairs’ interpretation of Rates Rebate Act correct in partnership income issue

    Case notes
    Decision not to investigate a complaint about the Department of Internal Affairs’ interpretation of the Rates Rebate Act 1973

  • Request for correspondence between MP and Registrar of Pecuniary interests held by the Prime Minister

    Case notes
    Correspondence was subject to the OIA because it was held by the Prime Minister for official purposes—section 18(c)(ii) OIA did not apply—release by the Prime Minister, to whom the information had properly been disclosed, would not constitute contempt o

  • Request for information about issues raised by the Legislation Advisory Committee in relation to the Public Transport Management Bill

    Case notes
    Section 18(c)(ii) OIA did not apply—information was not advice to select committee but advice to Minister about what the advice to select committee might be—sections 9(2)(f)(iv) and 9(2)(h) OIA applied—no public interest override

  • 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

  • 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

  • Auckland International Airport unreasonable to issue Trespass Notice

    Case notes
    Auckland International Airport Ltd—Trespass Notice to shuttle driver unreasonable and unjust—penalty imposed by airport out of proportion in relation to offence

  • Land Information New Zealand entitled to sell property previously available for buy-back

    Case notes
    Claim as successors for the offer-back of a disused school site—Ombudsman not wholly satisfied with some aspects of the process adopted by LINZ, but concluded that claimants could not fall within the statutory definition of ‘successor’

  • Transpower New Zealand’s refusal to consent to construction not unreasonable

    Case notes
    Complaint about refusal of Transpower New Zealand Ltd to allow building on property over which it had easement—Transpower refused consent—Ombudsman found its actions not unreasonable

  • Ministry of Culture and Heritage’s decision regarding artefact was reasonable

    Case notes
    Ministry of Culture and Heritage—custody of bone artefact

  • Landcorp fails to monitor survey of land for sale

    Case notes
    Lessee of Crown land given opportunity to purchase it freehold in 1996 from Landcorp—a review of title revealed land had been surveyed to exclude all internal waterways used by lessee for his salmon and trout farms and problem discovered too late for exemptions under Conservation Act—the consequences of survey effectively confiscated farms and lessee complained to Ombudsman that Landcorp’s failure to monitor survey allowed issuance of title for an unviable property—Ombudsman reviewed circumstances and agreed Landcorp should have ensured it was informed of survey progress—its failure to monitor meant Landcorp could not take more effective measures to overcome title issues and land subsequently not fit for sale—view formed that Landcorp’s sale was unreasonable—Landcorp disagreed with view but agreed to make ex-gratia payment to complainant

  • 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

  • Request for draft amendments to the Terrorism (Bombings and Financing) Bill

    Case notes
    Section 18(c)(ii) OIA did not apply—once a select committee has reported back to the House all proceedings of that committee, oral and written, can be referred to and used without any confidentiality restrictions stemming from parliamentary privilege

  • Crown Research Institute’s publication on nicotine in tobacco inadequate

    Case notes
    Publication of research data subsequently found to be flawed—notice of research results to interested parties—adequacy of subsequent retraction—inclusion of contextual material with media release—relationship between an Ombudsman's jurisdiction and issues involving scientific techniques and the course of research—matter of administration—Ombudsmen Act 1975, s 13

  • 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

  • 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

  • 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

  • Complainant must have sufficient personal interest in complaint for Ombudsman to investigate

    Case notes
    Ombudsman has discretion to decline to investigate where a complainant has insufficient personal interest in subject matter of complaint—no evidence to show the complainant had been given authority to complain on prisoner’s behalf about decisions taken in a prison—Ombudsman must be satisfied that the person concerned is aware of and consented to the complaint being investigated—under s 17(2)(c) of the Ombudsmen Act 1975, no investigation was undertaken

  • Land Information New Zealand (LINZ) resolves complaint informally following Ombudsman’s inquiries

    Case notes
    Document missing from complainant’s property file and Land Information New Zealand (LINZ) unreasonably delayed deciding the replacement and responsibility for cost thereof—following the Ombudsman’s inquiries, the matter was able to be resolved informally by LINZ – Land Transfer Act 1952, section 172—the case demonstrates that many complaints can be resolved by informal intervention

  • 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

  • Community Funding Authority changes decision to reduce funds for service organisation following complaint

    Case notes
    Decision-making process in respect of allocation of funding by Community Funding Authority to service provider not transparent—failure to conform to formal notice requirements in relation to a reduction in funding—failure to follow correct procedures in review of funding decision

  • 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

  • Museum of New Zealand display ‘virgin in condom’ allowed under legislation

    Case notes
    Decision to display art exhibition—offence given by some items—statutory functions and duties of Museum—Museum of New Zealand Te Papa Tongarewa Act 1992, ss 4, 7(j), 8(b) and 8(c)—Ombudsmen Act 1975, s 13

  • New Zealand Post accepts recommendation to undertake gate delivery on steep rural street

    Case notes
    New Zealand Post refused to do a gate delivery in rural area because of the state of the road—Ombudsman considered NZP’s reasons and sought advice from Transit New Zealand about the state of the road—report showed it was not as steep as others in the area where deliveries were made—complaint upheld that the refusal to deliver to the gate was unreasonable and discriminatory between residents in different areas—NZP accepted finding and delivery to the gate was commenced

  • New Zealand Post reconsiders redirection policy for student hostel residents

    Case notes
    Misleading advertising re mail redirection service—not available to students in halls of residence—review of policy in specific case, not of general application

  • Ministry of Agriculture and Fisheries delays finding options to resolve infestation incurring loss to landowner

    Case notes
    Imposition of quarantine restrictions on land due to noxious plant infestation—no entitlement to compensation for loss of production—unreasonable delay in implementing effective remedy