Search Results

1. [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...

2. 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,...

3. [2020] NZIACDT 21 - Immigration New Zealand (Carley) v Penty (18 May 2020) [pdf, 169 KB]

   ...documents. IPS/BNAC staff were intermediaries only. This ensured the clients had a thorough understanding of the requirements. This practice was in complete compliance with the Code. It was difficult to avoid using an intermediary when dealing with offshore clients who did not respond to attempts to communicate with them. [50] In her explanation, Ms Penty said that some of the examples relied on by the Authority were of communications between the staff and employers. IPS/BNAC was...

4. 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...

5. 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 _____________________________________________________________...

6. Diane Jean Lucas - Evidence in Chief [pdf, 1.1 MB]

   BEFORE  THE  ENVIRONMENT  COURT   Auckland  Registry     ENV  2015  AKL  0000134               IN  THE  MATTER     of  the  Resource  Management                   Act  1991   AND     of  an  appeal  under  Clause  14  of  the   First  Schedule  of  the  Act     BETWEEN   TRUSTEES  OF  MOTITI  ROHE   MOANA  TR

7. Deborah Freeman - Evidence in Chief [pdf, 3.1 MB]

   ...Congress. 7. I have been a qualified scuba diver for over 20 years and have held a scientific . diver certification since 1998. I have undertaken over 1000 scuba dives and in New Zealand have dived for research purposes in a range of coastal and · offshore areas between North Cape and the Subantarctic Islands. Code of Conduct 8. I have read the Environment Court's Code of Conduct for Expert Witnesses in the Environment Court of New Zealand Practice Note 2014, and I agree to...

8. 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...

9. 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...

10. [2014] NZEmpC 211 Pyne Gould Corp Ltd v West [pdf, 94 KB]

    ...for costs. [5] In his supporting affidavit of 9 October 2014 Mr West deposes: 10.1 PGC has sold all its NZ based assets and therefore will have no cash in New Zealand. 10.2 PGC’s remaining material assets comprise ownership and shares in offshore entities Torchlight and EPIC. 10.3 There are now a significant number of regulatory and legal issues facing Torchlight and EPIC and PGC Group. The regulatory investigations have now been expanded to regulators in both New Zealan...