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Audio, Radio New Zealand

A selection of the week's news including a former New Zealand cricketer demanding answers over how his name has been linked an investigation into match-fixing, the Act Party leader announces he is quitting as party leader and will leave parliament next year, the biggest drug haul in New Zealand history, the Auditor General apologises to Mangawhai locals for Audit New Zealand's failure to identify a 60 million-plus waste-water debacle, the Labour Party says its victory in the Christchurch East by-election is an indictment of the Government's response to the earthquakes, we hear from the author of a book about the building blocks of our words and literature and the national champion who will proudly represent New Zealand at an international competition in Perth.

Images, UC QuakeStudies

The University of Canterbury's E-Learning team's temporary office in the James Hight building. The photographer comments, "First looks at our new temporary (maybe) office space. Our group will stay here until April or May 2011, then will move to another floor in the Central Library. Common area. More offices run along the north wall at the left. Through the doors are the male toilets and a stair well".

Images, UC QuakeStudies

Furniture and equipment packed up ready for the University of Canterbury's E-Learning team's move to their temporary office in the James Hight building. The photographer comments, "First looks at our new temporary (maybe) office space. Our group will stay here until April or May 2011, then will move to another floor in the Central Library. Waiting for the truck. An empty office, before the removal truck arrived".

Research papers, University of Canterbury Library

The Canterbury earthquakes of 2010 and 2011 have shone the spotlight on a number of tax issues. These issues, and in particular lessons learned from them, will be relevant for revenue authorities, policymakers and taxpayers alike in the broader context of natural disasters. Issues considered by this paper include the tax treatment of insurance monies. For example, building owners will receive pay-outs for destroyed assets and buildings which have been depreciated. Where the insurance payment is more than the adjusted tax value, there will be a taxable "gain on sale" (or depreciation recovery income). If the building owner uses those insurance proceeds to purchase a replacement asset, legislative amendments specifically enacted following the earthquakes provide that rollover relief of the depreciation recovery income is available. The tax treatment of expenditure to seismically strengthen a building is another significant issue faced by building owners. Case law has determined that this expenditure will usually be capital expenditure. In the past such costs could be capitalised to the building and depreciated accordingly. However, since the 2011-2012 income year owners have been prohibited from claiming depreciation on buildings and therefore currently no deduction is available for such strengthening expenditure (whether immediate or deferred). This has significant potential implications for landlords throughout New Zealand facing significant seismic retrofit costs. Incentives, or some form of financial support, whether delivered through the tax system or some other mechanism may be required. International Financial Reporting Standards (IFRS) require insurance proceeds, including reimbursement for expenditure of a capital nature, be reported as income while expenditure itself is not recorded as a current period expense. This has the effect of overstating current income and creating a larger variation between reported income for accounting and taxation purposes. Businesses have obligations to maintain certain business records for tax purposes. Reconstructing records destroyed by a natural disaster depends on how the information was originally stored. The earthquakes have demonstrated the benefits of ‘off-site’ (outside Canterbury) storage, in particular electronic storage. This paper considers these issues and the Inland Revenue Department (Inland Revenue) Standard Practice Statement which deals with inter alia retention of business records in electronic format and offshore record storage. Employer provided accommodation is treated as income to the benefitting employee. A recent amendment to the Income Tax Act 2007 retrospectively provides that certain employer provided accommodation is exempt from tax. The time aspect of these rules is extended where the employee is involved in the Canterbury rebuild and comes from outside the region.

Images, UC QuakeStudies

A photograph of artworks on the wall of a building between New Brighton Mall and Beresford Street. The artwork in the middle depicts a range of native birds. To the left, a section of another artwork shows a hei matau and a jester holding a sign that reads, "Nothing about us without us!". To the right there is a landscape with a message written over it.

Research papers, The University of Auckland Library

The current seismic design practice for reinforced concrete (RC) walls has been drawn into question following the unsatisfactory performance of several RC wall buildings during the Canterbury earthquakes. An overview of current research being undertaken at the University of Auckland into the seismic behaviour of RC walls is presented. The main objectives of this research project are to understand the observed performance of RC walls in Christchurch, quantify the seismic loads on RC walls, and developed improved design procedures for RC walls that will assist in revisions to the New Zealand Concrete Structures Standard. A database summarising the performance of RC wall buildings in the Christchurch CBD was collated to identify damage modes and case-study buildings. A detailed investigation is underway to verify the seismic performance of lightly reinforced concrete walls and initial numerical modeling and small-scale tests are presented in addition to details of planned experimental tests of RC walls. Numerical modelling is being used to understand the potential influence that interactions between walls and other structural elements have on the seismic response of buildings and the loads generated on RC walls. The results from finite element analysis of a severely damaged RC wall in Christchurch highlighted the effect that the floor diaphragms have on the distribution of shear stains in the wall.

Images, Canterbury Museum

One white over-painted hand-made electric guitar made primarily from ash and maple timbers, also incorporating wood from a variety of historic buildings in Canterbury damaged or destroyed in the 2010 - 2011 earthquakes including the Arts Centre, Kutwell’s Warehouse, Lyttleton main street pub, Timeball Station, Carlton Hotel, Merivale shops, bui...

Images, UC QuakeStudies

A photograph looking west down Cashel Street from the intersection of Colombo Street. A member of the New Zealand Police is sitting on an armchair near the intersection. Behind him is a HireQuip generator. Several signs from nearby businesses are on his left and right. In the background there are large piles of rubble from earthquake-damaged buildings on the street.

Images, Alexander Turnbull Library

A rat in a business suit representing 'insurance companies' carries a briefcase labelled 'Total replacement policies' and follows a fellow rat into a large hole 'loop holes' that leads into a collapsed building. The rat says 'Woo-hoo! Home sweet home!' Context - Problems for people whose houses were damaged in the Christchurch earthquakes. One of the options presented to residents in the red zone, ideal for people with replacement policies, was the government bought your land, and you dealt directly with your insurers about your house. However they got a shock when insurers told them they won't replace their homes, they'll only repair them, even though they're earmarked for certain demolition. Quantity: 1 digital cartoon(s).

Images, Canterbury Museum

One landscape colour digital photograph taken on 26 May 2013 off Godley Head looking west towards the face of the cliffs. Rock which fell from the cliffs is heaped at the waters edge. Some of the buildings from the coastal defence battery are visible on top of the cliff. Volcanic banding is visible in the face of the cliffs. There were severa...