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1. [2019] NZEmpC 5 Hatcher v Burgess Crowley Civil Ltd [pdf, 268 KB]

   ...Ltd, Judge Couch held that the Court could hear and decide matters which were not actually determined by the Authority, providing they were a part of the Authority’s investigation.3 [10] As was observed by (now) Chief Judge Inglis, in Udovenko v Offshore Marine Services (NZ) Ltd, an overly technical approach is not to be taken on this issue, as this would enable form to trump substance.4 The Court referred to dicta of the Court of

2. BORA Taxation (Base Maintenance and Miscellaneous Provisions) Bill [pdf, 86 KB]

   ...Tax Administration Act 1994, and the Goods and Services Tax Act 1985. Examples of significant changes contained in the Bill include amendments to: • limit the extent to which foreign banks can debt fund their New Zealand operations, and their offshore investments out of New Zealand; • exempt from tax non-resident companies with drilling rigs and seismic ships involved in exploration of offshore oil or gas fields; • address concerns raised about tax deductions available for busin...

3. 2017 NZSSAA 069 (5 December 2017) [pdf, 178 KB]

   ...2 [2] The issue is governed by s 70 of the Social Security Act 1964 (the Act). [3] The essential principle behind s 70 of the Act is that New Zealand taxpayers should not pay New Zealand Superannuation to put a person who is entitled to an offshore pension into a better position than a person who has remained in New Zealand through the whole of their working life. [4] There are two considerations in cases dealing with this issue. The first step is to establish as a question of...

4. ENVC combined interested-party notices M to S [pdf, 7 MB]

   ...“turangawaewae” or “place to stand” iii. Threat of restricted access to our common property seabed, coastal and esplanade reserves and coastal marine area (CMA) iv. Threat to local community well being as local marina ownership dissipates offshore over time v. Threat to use of the CMA for the benefit of exclusive future business endeavours c. Amenity and landscape i. Threat from marina to Matiatia as an integrated gateway amenity and welcoming home-coming ii. Thre...

5. [2007] NZEmpC CC 4/07 Monaco Village Management Ltd v Benson [pdf, 18 KB]

   ...contacted the company’s address for service, a firm of accountants. On 6 October 2006 that firm advised that it merely acts as the registered office of the company which had ceased trading and has no assets. The remaining director has gone offshore to either Fiji or Australia but no one seemed to know exactly the whereabouts of this person. It also had no instructions in the matter. [6] In January 2007 the defendant filed an application for the plaintiff’s challenge and the...

6. BORA Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill [pdf, 287 KB]

   ...and provide up-to-date contact details to Inland Revenue under provisions in Australian legislation that authorise the release of information for this purpose. 7. The Bill also proposes to impose the new RLWT when New Zealand land is sold by an offshore vendor. This is proposed to be payable in the same circumstances as bright-line residential income – if the sale of property occurs less than two years after its acquisition. There are exemptions for disposals of inherited property,...

7. BORA Overseas Investment (Restriction on Foreign Ownership of Land) Amendment Bill [pdf, 274 KB]

   ...Act (freedom from discrimination). Our analysis is set out below. PURPOSE OF THE BILL 3. The purpose of the Overseas Investment Act 2005 (“the Act”) was to control and restrict ownership of sensitive New Zealand land by persons who are based offshore and whose connection with New Zealand is tenuous. Sensitive land is defined in the Act, and includes certain non-urban land, land with historical significance and land held for conservation purposes. 4. The Bill amends the Act to pre...

8. H v EQC and Offshore Market Placement Ltd [2019] CEIT-2019-0025 [pdf, 307 KB]

   ...IN THE CANTERBURY EARTHQUAKES INSURANCE TRIBUNAL CEIT-0025-2019 IN THE MATTER OF CANTERBURY EARTHQUAKES INSURANCE TRIBUNAL ACT 2019 BETWEEN H Applicant AND EARTHQUAKE COMMISSION First Respondent AND OFFSHORE MARKET PLACEMENT LTD Second Respondent ___________________________________________________________________________ DECISION OF C P SOMERVILLE 23 AUGUST 2019 _____________________________________________________________...

9. INZ Calder v Ahmed [2019] NZIACDT 35 (23 May 2019) sanctions [pdf, 161 KB]

   ...the process by an adviser who is licensed and therefore both knowledgeable and subject to a code of professional standards. [22] I accept that the mode of rubber stamping undertaken by Mr Ahmed is at the lower end of the spectrum. He did not use offshore agents, but his own on-shore staff presumably working at the same office he did and where he would therefore have some oversight. More importantly, I found that Mr Ahmed was involved with the clients and their applications at the...

10. Calder v Bharani [2017] NZIACDT 12 (4 August 2017) [pdf, 146 KB]

    ...Zealand’s immigration regime, and for the reputation of his profession. [16] He has been practising in an environment where high level skills are required. Mr Bharani faced a very serious allegation of being party to unlicensed persons in an offshore office providing immigration advice. Had that element of the complaint been upheld, it would have been a very serious matter; under New Zealand law, such conduct amounts to a criminal offence and the professional consequences of...