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  1. [2024] NZEnvC 106 KiwiRail Holdings Limited [pdf, 139 KB]

    ...the Court and counsel for KiwiRail have agreed that a sum of $19,625.00 (exclusive of GST) is an appropriate amount to be paid in relation to the expenses incurred by the Court in this matter. [5] Accordingly, the Registrar and KiwiRail have requested that an order for costs be made in favour of the Crown against KiwiRail of $22,568.75 (inclusive of GST) and that a GST invoice from the Court be issued. Costs [6] I have not reviewed the basis of the agreement between the Regist...

  2. [2024] NZLVT 002 - Atkinson v Far North District Council (1 February 2024) [pdf, 238 KB]

    ...Valuation reference 85/3118. 3 (b) Land Value (LV): $560,000; (c) Value of Improvements: $40,000. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.2 A party meets this burden by convincing the fact finder to view the facts in a way that favou...

  3. [2024] NZLVT 024 - Boyd v Auckland Council (6 May 2024) [pdf, 220 KB]

    ...Capital Value (CV): $825,000; (b) Land Value (LV): $540,000; (c) Value of Improvements: $285,000. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.2 A party meets this burden by convincing the fact finder to view the facts in a way that favours...

  4. [2024] NZEnvC 218 Poyner v Auckland Council [pdf, 180 KB]

    ...Council’s response, the Court received confirmation from the Council on 20 August 2024 that it did not oppose the stay application and that it did not consider granting a stay would result in significant effects on the environment. It further requested a remand of six weeks as it is optimistic the matter can be resolved by way of direct discussion. Evaluation [6] Section 325 (3D) RMA requires me to consider: (a) what the likely effect of granting a stay would be on the environm...

  5. 2025 LASDP 01 [pdf, 98 KB]

    ...in the purchase, dismantling and sale of stolen vehicles through CCRL on behalf of Mr Alizadah and Lion Automotive Dismantlers. Mr Aref has neither disputed the information provided by Police nor responded to the complaint. In addition, he has not requested a hearing into the complaint. [6] Based on the evidence before me I conclude that Mr Aref can neither be trusted to comply with his obligations under the SHDP Act nor be vigilant to ensure stolen goods do not pass through his busin...

  6. [2025] NZLVT 002 - McKirdy v Tauranga City Council (5 February 2025) [pdf, 247 KB]

    ...(d) Capital Value: $2,600,000; (e) Land Value: $865,000; (f) Value of Improvements: $1,735,000. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.2 A party meets this burden by convincing the fact finder to view the facts in a way that favours tha...

  7. Consistency with the New Zealand Bill of Rights Act 1990: Taxation (Budget Measures) Bill [pdf, 202 KB]

    ...below. The Bill 3. The Bill amends the Income Tax Act 2007, the KiwiSaver Act 2006, and the Tax Administration Act 1994. It aims to help address New Zealand’s long-term productivity challenges and facilitate economic growth. 4. The Bill reforms several aspects of the KiwiSaver regime, including increasing contribution rates for both employers and employees but also providing for employees to apply for a temporary rate reduction, and to revoke it. The Bill also introduces a par...

  8. [2024] NZLVT 035 - Paul Edgar Trustees Ltd v Auckland Council (26 June 2024) [pdf, 300 KB]

    ...Capital Value (CV): $700,000; (b) Land Value (LV): $330,000; (c) Value of Improvements: $370,000. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.2 A party meets this burden by convincing the fact finder to view the facts in a way that favours...

  9. [2024] NZLVT 032 - Kereopa v Whakatane District Council (17 June 2024) [pdf, 271 KB]

    ...land and the condition of the improvements, together with market evidence and associated commentary. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.2 A party meets this burden by convincing the fact finder to view the facts in a way that favours...