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1. BORA Taxation (Neutralising Base Erosions and Profit Shifting) Bill [pdf, 205 KB]

   ...artificially high interest rates on loans from related parties to shift profits out of New Zealand, hybrid mismatch arrangements that exploit differences between countries’ tax rules, and transactions with related parties which effectively shift profits to offshore members of the multinational group. 6. Section 29 of the Bill of Rights Act provides that the rights and freedoms which apply to natural persons also apply to legal persons, as far as practicable. Section 15 of the Companie...

2. [2020] NZEmpC 137 Sinton v Coatesville Motors 2013 Ltd [pdf, 145 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. [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. The Court referred to dicta of the Court of Appeal that parties should have every opportunity t...

3. IACDT annual report 2019 [pdf, 276 KB]

   ...Tribunal’s ability to reduce the backlog. There is an unfortunate pattern of serious misconduct by licensed advisers known as ‘rubber stamping’. Mr Pearson commented on it in his last annual report. It commonly occurs where an adviser uses offshore agents to recruit the clients and prepare the visa applications for lodging by the adviser. The adviser typically has little or no engagement with the application or the client. It is not just a breach of the Licensed Immigrat...

4. IAA v Maerean [2013] NZIACDT 6 (07 February 2013) [pdf, 160 KB]

   ...principal role of Greenfields was to place people in employment. There had been an association between Greenfields and Mr Sparks for some five years. [43] Greenfields would provide clients with general information regarding what they required to pursue offshore employment opportunities and gather information for the processes required to take up offshore employment. [44] Mr Labendia was an employee of Greenfields and he undertook this work. His practice was to explain to clients who wa...

5. [2020] NZIACDT 44 - Registrar v Yoon (8 October 2020) [pdf, 259 KB]

   ...should be interviewed. [21] The private secretary to the Associate Minister replied on 11 January 2018 to the advocate’s letter of 8 January. She advised that the Minister had no ability to issue a pardon for a deportation decision made by an offshore jurisdiction. [22] This was followed by an email from the advocate on 22 January 2018 and then a letter on 23 January to the private secretary of the Associate Minister. His previous letter provided crucial information. Sending th...

6. Arndt v Accident Compensation Corporation (Appeal) [2022] NZACC 244 [pdf, 221 KB]

   ...by tar, pitch, bitumen, mineral oil, anthracene or any of the compounds, products or residues of these substances. As a process operator, Mr Arndt would have been exposed to residues of these substances, but as the study of Stenehjem showed, in offshore workers, the cancers are found on the arms, whilst Mr Arndt's sec are on the sun-exposed area of the head. [25] On 29 November 2021, Dr Damian Wojcik, GP, assessed that Mr Arndt had chronic lead neurotoxicity, with subsequent m...

7. BL & UL v AX [2014] NZIACDT 9 (05 February 2014) [pdf, 84 KB]

   ...holding a provisional licence. [29] In the circumstances, the adviser is entitled to the benefit of the doubt. I can be satisfied of no more than that it appeared to the adviser that the provisional licence holder from time to time visited her office offshore, and would receive referrals when she was there. I am satisfied that does not in itself step outside of the scope of direct supervision. [30] Furthermore, the adviser had a regime in place that, if the provisional licence holder com...

8. [2023] NZEnvC 090 Cossens v Queenstown Lakes District Council [pdf, 173 KB]

   ...Hence this is a factor making a costs’ award appropriate. [8] Dr Cossens’ application was substantially misconceived. That is particularly 6 Environment Court Practice Note 2014, at clause 6.6. 7 Environmental Protection Authority v BW Offshore Singapore Pte Ltd [2021] NZHC 2577, at [19]. 8 Re Queenstown Airport Limited [2019] NZEnvC 37. 9 Foodstuffs (Otago Southland) Properties Limited v Dunedin City Council (1996) 2 ELRNZ 138. 10 Environment Court Practice Note 2014,...

9. IACDT annual report 2020 [pdf, 286 KB]

   ...annual report the unfortunate pattern of serious misconduct by licensed advisers known as ‘rubber stamping’. My predecessor, Mr Pearson commented on the practice in his last report. It occurs where an adviser uses unlicensed agents, often offshore, to recruit the clients and prepare the visa applications for lodging by the adviser. The adviser typically has little or no engagement with the application or the client. It is proving difficult to eliminate. Part of the problem...

10. [2024] NZIACDT 12 – RN v Li (14 March 2024) [pdf, 185 KB]

    ...much of which would have been plainly material. Mr Li’s conduct shows a disregard of the importance of professional standards. The breach can be considered to be of low-moderate gravity because Mr Li: (1) Was aware the complainant came from offshore which meant he was vulnerable in terms of understanding the visa process, nor did he speak English. (2) Was aware of the involvement of Mr X and needed to avoid the complainant relying on any guidance from him in relation to immigr...