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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 note or OpinionIssue date: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…Reasonable Accommodation Guide in NZSL
NewsIssue date:… people have the right to reasonable accommodation. New Zealand’s Independent Monitoring Mechanism (IMM) has just … or nothing at all. Accommodating disabled people means businesses and organisations are better placed to serve their …The Reasonable Accommodation Guide in NZSL
NewsIssue date:… people have the right to reasonable accommodation. New Zealand’s Independent Monitoring Mechanism (IMM) has just … n is attending a presentation so the organisers book a New Zealand Sign Language interpreter to att end the session. …New guide on proactive release
NewsIssue date:… to make official information increasingly available to the NZ public. Agencies can do this by putting in place policies …The OIA quick guide in NZSL
NewsIssue date:The Office of the Ombudsman has commissioned a series of videos explaining the OIA and providing advice and guidance for in those in Deaf community using the Act to seek information from government agencies.OIA quick guide in NZSL
NewsIssue date:Continuing on with New Zealand Sign Language Week 2024, the Office of the Ombudsman has commissioned a series of videos explaining the OIA and providing advice and guidance for in those in Deaf community using the Act to seek information from governmentNew guide – Publicly available information
NewsIssue date:… of the LGOIMA), which allows agencies to refuse requests for official information that is publicly available, or will … and what ‘soon’ is. It includes a step-by-step work sheet, template letters, and case studies of actual complaints …New guide – The OIA and parliamentary privilege
NewsIssue date:… The Chief Ombudsman has published a new guide in response to questions about the impact of the Parliamentary Privilege Act (PPA) on the OIA. The new guide explains that the PPA does not provide a reason for … withholding of parliamentary proceedings. … News article … New guide – The OIA and parliamentary privilege …New privacy guide and case notes
NewsIssue date:… The Chief Ombudsman has published a new guide today on the OIA’s privacy withholding ground. The … reason relates to the protection of personal privacy. The new guide explains how the privacy withholding ground works, … information on privacy grounds. It’s supported by 24 new or updated case notes. … News article … New privacy guide …New guides – ‘Good government’ withholding grounds
NewsIssue date:… The Chief Ombudsman has published a suite of new guides on the ‘good government’ withholding grounds under the … how the OIA applies to public policy making advice. These guides will help to make it easier for agencies to make good … on official information requests. … News article … New guides – ‘Good government’ withholding grounds …Making official information requests: A guide for requesters
ResourceIssue date: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.Public interest: A guide to the public interest test
ResourceIssue date:… accountability … accountability for expenditure of public money … accountability for investigation of complaint … … participation … expenditure … expenditure of public money … misleading information … natural justice … …NZSL Ombudsman Act (OA) quick guide
NewsIssue date:What's the OA? The OA is a law that sets out what the Ombudsman can do. It describes the Ombudsman’s:New guide—The OIA and the Inquiries Act 2013
NewsIssue date:… The Inquiries Act 2013 provided a new framework for the conduct of public and government … Information Act (OIA). The Chief Ombudsman has published a new guide that aims to provide some clarification. The guide … public seeking information about inquiries. It includes new case notes to illustrate the Ombudsman’s approach. See …New guide: Designing and implementing regulatory policy in a pandemic
NewsIssue date:Learn what makes regulatory policies robust, fair, and fit-for-purpose. The Ombudsman’s latest guide provides insights and lessons learnt from his investigations, monitoring, and oversight roles during the COVID-19 pandemic.Meaning of ‘appropriate authority’ – a Protected Disclosures Act guide
ResourceIssue date:This guide provides information and guidance for disclosers about the meaning of an ‘appropriate authority’ and who a protected disclosure may be made to.Launch of the NZSL Ombudsmen Act (OA) quick guide
NewsIssue date:… What is the Ombudsmen Act? The Ombudsmen Act (OA) is a law that sets out what the Ombudsman can do. It describes the Ombudsman’s: complaint handling and … work, for example secrecy obligations and requirement to give an opportunity for comment on adverse findings. What …New guides – Commercial withholding grounds and consulting third parties
NewsIssue date:… new guides are published, like us on Facebook ( @Ombudsman NZ ). … News article … New guides – Commercial withholding …The OIA for Ministers and agencies: A guide to processing official information requests
ResourceIssue date:The purpose of this guide is to assist Ministers and government agencies in recognising and responding to requests for official information under the OIA.Constitutional conventions: A guide to sections 9(2)(f)(i)-(iii) of the OIA
ResourceIssue date:This guide deals with the 'constitutional conventions' withholding ground in section 9(2)(f) of the OIA.Negotiations: A guide to section 9(2)(j) of the OIA and section 7(2)(i) of the LGOIMA
ResourceIssue date:This is a guide to the negotiations withholding ground found in section 9(2)(j) of the OIA and section 7(2)(i) of the LGOIMA.Privacy: A guide to section 9(2)(a) of the OIA and section 7(2)(a) of the LGOIMA
ResourceIssue date:… This is a guide to the privacy withholding ground found in section 9(2)(a) of … of the LGOIMA. It covers: When section 9(2)(a) applies What is privacy Factors to consider in assessing the privacy …Protected Disclosures (Protection of Whistleblowers) Act 2022 guide for Ministers
ResourceIssue date:This guide provides information and guidance for Ministers who may receive protected disclosures.Charging: A guide to charging for official information under the OIA and LGOIMA
ResourceIssue date:… under the OIA and LGOIMA. This guide explains: when it is reasonable to charge; what an agency can charge for; what is a reasonable charge; … charging, a template charging letter and a sample estimate of costs. … charging … charge for collation of material … …Making complaints to the UN Disability Committee: A guide for New Zealanders
ResourceIssue date:… explains how to make a complaint to the UN Disability Committee. It is available in Easy Read and as a summary … and audio versions Making a complaint to the UN Disability Committee (New Zealand Sign Language) – YouTube Making a complaint to the UN Disability Committee …Requesting official information - a brief guide for media
ResourceIssue date:You can request official information held by central or local government organisations1, under the Official Information Act 1982 (OIA) and Local Government Official Information and Meetings Act 1987 (LGOIMA) respectively.Making a protected disclosure - a guide to "blowing the whistle"
ResourceIssue date:… If you’re concerned about serious wrongdoing in or by your organisation, the Ombudsman is able to provide information and guidance. … Act 2022 (or PDA) came into force on July 1 2022. It's about disclosing serious wrongdoing – sometimes called …Updated guide on supporting disabled people to live on an equal basis with others
NewsIssue date:… ‘Reasonable accommodation of persons with disabilities in New Zealand’ guide with the new title - ‘Removing barriers: A guide for reasonable …New whistleblowing guide for agencies and submission on Protected Disclosures Act consultation
NewsIssue date:… Today the Chief Ombudsman published a new guide for agencies on whistleblowing and his submission … Protected Disclosures Act (PDA). Guide for agencies The new guide contains best practice for agencies’ internal … which is now available to read. … News article … New whistleblowing guide for agencies and submission on …The LGOIMA for local government agencies: A guide to processing requests and conducting meetings
ResourceIssue date:The purpose of this guide is to assist local government agencies in recognising and responding to requests for official information under the LGOIMA.Requests by corporate entities for their personal information: A guide to Part 4 of the OIA and LGOIMA
ResourceIssue date:… … Part 4 … unwarranted disclosure of another person's affairs … personal information … Section 24 … Section 26 … …Confidentiality: A guide to section 9(2)(ba) of the OIA and section 7(2)(c) of the LGOIMA
ResourceIssue date:This is a guide to the confidentiality withholding ground found in section 9(2)(ba) of the OIA and section 7(2)(c) of the LGOIMA.