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1. Ngati Pahauwera Letter of Determination 23 August 2016 [pdf, 866 KB]

   ...Buildings, Wellington 6160, New Zealand. Telephone 64 4 817 6808 Facsimile 64 4 817 6508 b. within the following points only: i. lat. 39,091811, long. 177.291402 (a point near the Waihua River mouth) and lat. 39.092867, long. 177.29197 (a point offshore from the Waihua River mouth), and ii. lat. 39.150189, long. 177.12798 (a point near the Pdnui Stream mouth) 39.151176, long. 177.128491°E (a point offshore from the Ponui Stream mouth), but c. excluding any part of the bed of the Moha...

2. IAA v Angon [2012] NZIACDT 62 (28 September 2012) [pdf, 94 KB]

   ...person Date Issued: 28 September 2012 2 DECISION Introduction [1] This matter is an “own motion complaint” presented by the Registrar pursuant to section 46 of the Act. It involves the procedures for an offshore Philippines-based adviser dealing with potential migrants located in the Philippines. [2] The issue of concern is that unlicensed staff dealt with clients, and Mr Angon who is licensed issued a certificate to Immigration New Zealand...

3. 2017 NZSSAA 065 (17 November 2017) [pdf, 109 KB]

   ...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 on a basis that puts a person who is entitled to an offshore pension into a better position 2 than a person who has remained in New Zealand through the whole of their working life. [4] Before applying s 70, it is necessary to establish, as a question of fact, the nature of the schem...

4. Registrar of IAA v Ryan - [2019] NZIACDT 75 (7 November 2019) [pdf, 361 KB]

   ...operation and dealt directly with local and international partners and clients, in addition to providing HR resources as required. [49] According to Mr Ryan, all the staff, both contract and permanent, reported to him unless they were based offshore. The local reporting was day-to-day and was peer reviewed internationally. They were a highly successful boutique company with many long standing supportive clients. The management structure provided for a board, director, office...

5. Mohammadalibeigy v Yap [2015] NZIACDT 64 (25 May 2015) [pdf, 178 KB]

   ...the Tribunal has taken account of Mr Yap’s expressions of regret and his determination to perform to the required standards. It is also relevant that Mr Yap practices outside of New Zealand. The Immigration Advisers Authority does try to include offshore licensed immigration advisers when disseminating information and advice for practitioners. However, it is more difficult for offshore advisers to obtain the collegial support available in New Zealand. [24] Further, it is important that...

6. 2017 NZSSAA 037 (17 July 2017) [pdf, 214 KB]

   ...intended to prevent a form of “double-dipping”, however, it permits persons who have an entitlement to a pension through a personal pension scheme which they elected to enter to retain the benefit of that scheme whether it is a New Zealand or an offshore scheme. [29] To implement the policy the law requires a comparison between the attributes of an offshore pension scheme and social welfare support available in New Zealand. A comparison will never be exact, and relies on a c...

7. [2018] NZSSAA 24 (15 May 2018) [pdf, 224 KB]

   ...to make an arrangement with a person receiving an overseas pension. The arrangement allows a person receiving both an overseas pension and New Zealand Superannuation to receive the full amount of New Zealand Superannuation, if they pay over any offshore pension payments. While s 70(3) says that the arrangement must be in accordance with “any regulations made under section 132C” of the Act,1 the appellant says that is not an obstacle. She contends s 70(3) only requires complian...

8. BORA Crown Minerals (Petroluem Exploration) Amendment Bill [pdf, 129 KB]

   ...relation to the latest version of the Bill (PCO 21527/2.2). We will provide you with further advice if the final version includes amendments that affect the conclusions in this advice. 3. The intent of the Bill is to prohibit the grant of any new offshore exploration permits for petroleum and to offer onshore exploration permits in Taranaki only. The Bill therefore amends the Crown Minerals Act 1991 to specify that: a. new exploration permits for petroleum will be available only in onsho...

9. [2018] NZEnvC 046 Friends of Nelson Haven Tasman Bay Inc v Tasman District Council [pdf, 1.6 MB]

   ...mussel spat catching. The site has provided a reliable and consistent source of spat since the early 1980s and currently provides around 50 percent of spat for mussel farms in the northern part of the South Island. Other sources of spat include the offshore AMAs in Golden Bay/Mohua and Tasman Bay, a small number of sites in the Marlborough Sounds and seaweed washed ashore along Ninety Mile Beach in Northland. [49] Dr Kenneth Grange, consultant marine biologist for the Applicant, adv...

10. BORA Taxation (International Taxation, Life Insurance, and Remedial Provisions) Bill [pdf, 165 KB]

    ...2. The Bill seeks to make a significant number of amendments to New Zealand’s suite of revenue legislation. In particular, the Bill is designed to: • effect a major overhaul of the international tax rules by introducing a tax exemption for offshore companies owned by New Zealand businesses and exempting most foreign dividends received by New Zealand companies from tax, while containing the associated risk to the New Zealand tax base; • introduce comprehensive changes to the ta...