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1. 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...

2. 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...

3. [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...

4. 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...

5. 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...

6. 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...

7. 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,...

8. 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...

9. [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...

10. [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...