Search Results

1. BORA Taxation (Annual Rates for 2015-16, Research and Development, and Remedial Matters) Bill [pdf, 312 KB]

   ...below. 18. The Courts have determined the Commissioner’s power to obtain information from individuals does not amount to unreasonable search and seizure. [1] Relevant to that determination were the public interest in ensuring tax is paid and the protections afforded by tax secrecy provisions. [2] 19. Broader information sharing powers afforded by the amendment will affect those tax secrecy provisions. We consider, however, the broader information sharing powers are commensurate with...

2. BORA Employment Standards Legislation Bill [pdf, 233 KB]

   ...(‘banning order’); and • creating several infringement offences for breaching obligations to keep employment agreements and produce them on request by a Labour Inspector. 4. Substantive amendments are also made to the Parental Leave and Employment Protection Act 1987 to modernise, improve and expand the parental leave scheme. These measures include extending parental leave entitlements to primary carers other than biological or formal adoptive parents, non-standard workers (such a...

3. [2021] NZIACDT 1 - HQT v Singh (15 January 2021) [pdf, 194 KB]

   ...practising since 2014 and had developed a successful, sustainable and expanding business. He employed New Zealanders and contributed to the wider industry by speaking at cultural events. He had an excellent overall reputation for dedicated client care, a good working relationship with the relevant government bodies and a high success rate. This was the first complaint which had been upheld against him. JURISDICTION [16] The Tribunal’s jurisdiction to impose sanctions is set...

4. BORA Young Offenders (Serious Crimes) Bill [pdf, 408 KB]

   ...an offender who committed an offence the penalty for which is less than three months imprisonment when he or she was under 16 years of age but at the time of conviction is 16 years or older, prima facie infringes section 25(g). However, given the protective nature of the provision and the broad discretion of the sentencing court, we are of the view that it is justified in terms of section 5 of the Bill of Rights Act. 4. We have also considered potential issues of inconsistency with secti...

5. Research report: Without notice applications in the Family Court [pdf, 1.7 MB]

   ...responsive to children and vulnerable people, and is efficient and effective” (Family Court Proceedings Reform Bill, p. 1). 2. The reforms changed the way in which the family justice system assists separating couples to reach agreement about care and contact arrangements for their children. The reforms shifted the focus from Court resolution of these disputes to encouraging parents to reach agreement themselves, where this is appropriate, and to prevent disputes from occurring or es...

6. Otago Standards Committee v Stewart [2016] NZLCDT 28 [pdf, 77 KB]

   ...the inspector’s reports in February 2014. During this time he acknowledges he was entirely reliant on ETIL to carry out the due diligence in respect of the client’s referred to him. However he confirmed to us in oral evidence that he was careful to always obtain some form of Government-issued identification for each client. [29] During the period in question Mr Stewart confirms that he had complete confidence in Mr Orlov and thus his company, although he expressed to us some...

7. Government-Response-to-Te-Aka-Matua-o-te-Ture-Law-Commission-report.pdf [pdf, 1.1 MB]

   ...IC E Government response to the Te Aka Matua o te Ture | Law Commission report He arotake i te āheinga ki ngā rewa a te tangata ka mate ana | Review of Succession Law: rights to a person’s property on death Introduction The Government has carefully considered te Aka Matua o te Ture | Law Commission’s report, He arotake i te āheinga ki ngā rewa a te tangata ka mate ana | Review of Succession Law: rights to a person’s property on death (the succession report). The Government...

8. CAC 10031 v Lum-On - Penalty Decision [2012] NZREADT 47 [pdf, 30 KB]

   ...additional public inquiry needs to be undertaken by the Tribunal. An order for suspension or cancellation could have been made and can be imposed if appropriate. [5] A penalty must fulfil the following functions in a disciplinary case. They are: (a) Protecting the public Section 3 of the Real Estate Agents Act sets out the purposes of the legislation. The principal purpose of the Act is “to promote and protect the interests of consumers in respect of transactions that relate to r...

9. CAC 10043 v Brooker - Penalty Decision [2012] NZREADT 31 [pdf, 107 KB]

   ...1 [2009]1 NZLR 1 2 At [97] 2 may have that effect, but to ensure appropriate standards of conduct are maintained in the occupation concerned. [4] A penalty must fulfil the following functions in a disciplinary case. They are: (a) Protecting the public Section 3 of the Real Estate Agents Act sets out the purposes of the legislation. The principal purpose of the Act is “to promote and protect the interests of consumers in respect of transactions that relate to real estat...

10. BORA Sex Offenders Registry Bill [pdf, 24 KB]

    ...an offence not to notify the Police of any such change of address or name within 14 days. 10. We consider that this provision is not inconsistent with the right to freedom of expression. We acknowledge that the right to freedom of expression, as protected by section 14, includes the right to say nothing or the right not to say certain things. We also acknowledge the decision of the High Court in Duff v Communicado Ltd that freedom of expression under section 14 should generally be defin...