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1. [2021] NZEnvC 140 Protect Aotea v Auckland Council [pdf, 545 KB]

   ...on appeal can undertake any competing assessment of those matters. b) POAL’s marine dumping consent forms part of the existing environment and the dredging consents sought by POAL may not be refused on the ground that there should be no offshore dumping. REASONS Introduction These two appeals are against a decision of independent hearing commissioners appointed by the Auckland Council (the Council) granting two resource consents to Ports of Auckland Limited (POAL). One...

2. Anti-corruption guide for NZ businesses [pdf, 223 KB]

   ...http://www.doingbusinesswithoutbribery.com/newzealand.html� (vi) Due Diligence • Organisations must undertake appropriate due diligence on third parties There is compelling evidence that third parties are frequently used to conceal bribe payments, particularly in offshore transactions. 15 This includes agents and other intermediaries, consultants, representatives, distributors, contractors, suppliers and joint venture partners, whether individuals or companies. Due diligenc...

3. [2024] NZEmpC 91 (Judgment (No 6) of Judge M S King 28 May 2024) [pdf, 323 KB]

   ...Ltd v Gatx-Fuller Australasia Pty Ltd [1985] 2 NZLR 11 (HC) at 21 – 22. 6 Dotcom v Twentieth Century Fox Film Corp [2014] NZCA 509, (2014) 110 IPR 442 at [18]; Hannay v Mount [2011] NZCA 530 at [20] – [22]; Wing Hung Printing Co Ltd v Saito Offshore Pty Ltd [2010] NZCA 502, [2011] 1 NZLR 754 at [37]-[42]. 7 Ninemia Maritime corp v Trave Schiffahrtsgesellschaft mbH “The Niedersachsen” [1983] 1 WLR 1412 (CA) at 1417. (a) FRD has misappropriated STU’s stock during...

4. 2017NZSSAA 006 (9 March 2017) [pdf, 115 KB]

   ...suitable for single-handed sailing back to New Zealand. The appellant was close to giving up on the endeavour but did ultimately, after a significant delay, find a suitable vessel. There were then unexpected problems with fitting out the vessel to offshore standards. One of those difficulties was that he had to change the registration of the vessel, and could not do so without meeting some survey requirements. That became very problematic because the only place where the work...

5. Stanimirovic v Levarko [2018] NZIACDT 8 (22 March 2018) [pdf, 119 KB]

   ...victims of his rubber-stamping operation had no agreements, and had not undergone a client engagement process. It is implausible that Mr Levarko informed a staff member of the Authority that he was planning to provide immigration services to an offshore service provider who would then engage clients without complying with the Act, and he would sign off documents the unlicensed person completed. That is in fact what he was doing; and it was patently obvious to the least experienced p...

6. [2020] NZEnvC 117 Swap Stockfoods Limited v Bay of Plenty Regional Council [pdf, 644 KB]

   ...(Australia) Ptd Limited. Agrifeeds' Memorandum of counsel in support of joint application for waiver, dated 13 July 2020. 3 principle activities include the purchase, manufacture and distribution of animal feeds and agricultural products both offshore and within New Zealand. (c) ADM NZ is part of the global ADM network and is a bulk importer of stockfeed into New Zealand. ADM has a warehouse and sales footprint covering both the North and South Islands and is based in Mou...

7. Family Court statistics: An overview of Family Court statistics in New Zealand 2004 to 2008 [pdf, 1.4 MB]

   ...courthouse. Nearness is measured as the shortest road distance from the geographical centre of the mesh-block to the courthouse. Court area populations are estimated by summing 2006 census data on the size of the usually resident population for the mesh-blocks within each court area. For presentation purposes, offshore mesh-blocks are not displayed. Because of rounding, percentages shown in the figures may not add up to 100 percent. The terms “parenting of children” and “family viole...

8. 2018 NZSSAA 010 (5 February 2018) [pdf, 121 KB]

   ...in New Zealand during that period. [40] A significant factor is the appellant’s claim in 2015 for the cost of his travel to and from New Zealand. It would of course be dishonest to claim a tax deduction for travel if it related to being offshore for a holiday. The claim could only be justified if the appellant resided outside New Zealand and had to travel here for business purposes. The appellant has been unable to explain the discrepancy. [41] We are satisfied the appellan...

9. 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...

10. 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,...