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1. 2017 NZSSAA 056 (9 October 2017) [pdf, 122 KB]

   ...based on his shareholder salary. [8] In all respects, the appellant was a compliant taxpayer and paid tax on all his income under the structure. In the year ending 31 March 2007, the appellant received a relatively similar amount of income from an offshore entity, where tax was paid at source. This was, accordingly, credited against his New Zealand tax liability. The balance of his income came from his shareholder salary and it was taxed fully in New Zealand. After that year, it...

2. E68 Colin Williams - Navigation Safety - EIC - Sanford Ltd [pdf, 821 KB]

   ...of Fisheries, now known as Ministry of Primary Industries. I joined the commercial sector in 1996. During my tenure in the commercial sector I have had several employed and contracted roles for small to medium size operations in New Zealand and offshore, as well as significant engagements with two of the largest operators in the commercial sector namely Sealord Group Limited and Sanford Limited. 4. I am authorised to give this evidence on behalf of both Sanford and AFPL. While,...

3. CAB An Anti-Corruption Work Programme for New Zealand [pdf, 188 KB]

   ...the nexus to transnational organised crime and the risk of corruption faced by New Zealand businesses operating overseas. They will focus on the vulnerabilities inherent to specific sectors, or themes of economic activity, including those existing offshore. 19 The actions are also informed by New Zealand’s participation in the International Public Sector Fraud Forum (the Forum). The Forum was initiated following work in the United Kingdom aimed at better identifying and mitigating the...

4. [2019] NZEmpC 139 Zara’s Turkish Ltd v Kocaturk [pdf, 372 KB]

   ...including cleaning the toilets. 15 Section 179(1). See the discussion in Abernethy v Dynea New Zealand Ltd [2007] ERNZ 271 (EMPC) at 31-33; Bourne v Real Journeys Ltd [2011] NZEmpC 120; and Udovenko v Offshore Marine Services (NZ) Ltd [2013] NZEmpC 174. [27] Paragraph [11] reads: Given that Mrs Kokcu said that Mr Kocatürk was not granted a visa to work for the respondent until March 2010, the Authority obtained from Immigr...

5. [2020] NZSSAA 9 (5 May 2020) [pdf, 139 KB]

   ...population who meet the 65 years of age criterion, but do not qualify or choose not to apply. The reasons include non-qualification due to past, current or intended residence, that their New 9 Zealand Superannuation would be offset by an offshore pension, or that they have a philosophical aversion to applying (such as privacy concerns). We consider there was no error on the part of the Ministry in allowing XXXX to make his own decision as to whether he would apply for New...

6. INZ (Gilray) v Croxson [2019] NZIACDT 79 (9 December 2019) Sanctions [pdf, 117 KB]

   IMMIGRATION ADVISERS COMPLAINTS AND DISCIPLINARY TRIBUNAL Decision No: [2019] NZIACDT 79 Reference No: IACDT 003/18 IN THE MATTER of a referral under s 48 of the Immigration Advisers Licensing Act 2007 BY THE REGISTRAR OF IMMIGRATION ADVISERS Registrar BETWEEN IMMIGRATION NEW ZEALAND (JOCK GILRAY) Complainant AND PETER JOHN CROXSON Adviser DECISI

7. [2020] NZIACDT 24 - BV v Aiolupotea (12 June 2020) [pdf, 117 KB]

   ...complainant a visitor visa, to expire on 6 June 2018. [18] Mr Aiolupotea met with the complainant on 26 March 2018 to give him Immigration New Zealand’s decision and eVisa. He advised him to leave New Zealand before the visa expired and wait offshore on the outcome of the citizenship application 4 (“NZ citizenship by [descent] (Ministerial Intervention)”, is recorded on Mr Aiolupotea’s file summary).1 [19] The complainant, who says he was not advised by Mr Aiolupotea...

8. [2023] NZIACDT 14 - II v Sun (26 April 2023) [pdf, 118 KB]

   ...Client Care 2. A licensed immigration adviser must: … e. obtain and carry out the informed lawful instructions of the client, and … Legislative requirements 3. A licensed immigration adviser must: … c. whether in New Zealand or offshore, act in accordance with New Zealand immigration legislation, including the Immigration Act 2009, the Immigration Advisers Licensing Act 2007 and any applicable regulations. Written agreements 19. A licensed immigration adviser must...

9. [2022] NZIACDT 1 - ZI v Wan (19 January 2022) [pdf, 208 KB]

   IMMIGRATION ADVISERS COMPLAINTS AND DISCIPLINARY TRIBUNAL Decision No: [2022] NZIACDT 1 Reference No: IACDT 015/21 IN THE MATTER of a referral under s 48 of the Immigration Advisers Licensing Act 2007 BY THE REGISTRAR OF IMMIGRATION ADVISERS Registrar BETWEEN ZI Complainant AND JIALE WILLIAM WAN Adviser SUBJECT TO SUPPRESSION ORDER DECISION Dated 19 January 2022 REPRESENTATION: Registrar:

10. [2024] NZIACDT 10 – MM v Ma (12 March 2024) [pdf, 114 KB]

    ...realised there was one. It was not hidden as both the employment agreement and the visa application used the same address. Since she did not put the conflict in writing, she is willing to be punished. She had learned a lesson about engaging with offshore clients and in future will put everything in a detailed contract. Ms Ma sincerely apologises for her wrongdoing. She should have spent more time on the paperwork. [22] As for the fee of RMB 85,000, the complainant should have c...