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Images, UC QuakeStudies

A photograph of an All Right? corflute sign decorating a cordon fence in Kaiapoi. The All Right? corflute sign is from phase 2 of the All Right? campaign, which sought to promote the 'Five Ways To Wellbeing' by asking simple, open-ended questions related to wellbeing. The Kaiapoi Bridge and Blackwell's Department Store are in the background. All Right? posted the photograph on their Facebook page on 23 October 2013 at 12.50pm.

Images, eqnz.chch.2010

On a walk around the city to catch up on what is happening May 29, 2014 Christchurch New Zealand. Demolition work on Christchurch's "distinctive" former civic building is under way. The category-2 heritage building was designed by G A J Hart and opened in 1939 as the Miller's department store. It featured the South Island's first escalator, w...

Images, eqnz.chch.2010

Earthquake damaged building on a Walk around the city, May 1, 2014 Christchurch New Zealand. Demolition work on Christchurch's "distinctive" former civic building is under way. The category-2 heritage building was designed by G A J Hart and opened in 1939 as the Miller's department store. It featured the South Island's first escalator, which...

Images, eqnz.chch.2010

Earthquake damaged building on a Walk around the city, May 1, 2014 Christchurch New Zealand. Demolition work on Christchurch's "distinctive" former civic building is under way. The category-2 heritage building was designed by G A J Hart and opened in 1939 as the Miller's department store. It featured the South Island's first escalator, which...

Videos, UC QuakeStudies

A video about a sale at the Ballantynes Department Store in Cashel Street. The video includes an interview with sales manager Liz Milles, shop assistant Suzie Topp, and shoppers Helen Rosengrave and Chloe Judd.

Images, eqnz.chch.2010

The old (or is that the new) Inland Revenue Department (IRD) building on the corner of Madras and Cashel Streets in central Christchurch. Built in 2006/07 on the site of the former Farmers department store (itself badly damaged by fire), it was just a few years old when the earthquake of February 2011 struck, and subsequent quakes (all through 2...

Images, UC QuakeStudies

The partially demolished facade of the historic Blackwell's Department Store on the corner of Raven Quay and Williams Street in Kaiapoi. Black tarpaulins have been draped over the demolished section in an attempt to weather proof it, and the base of the building is enclosed in a safety fence.

Videos, UC QuakeStudies

A video of people shopping on the opening day of Re:Start Mall. Re:Start Mall is a container mall set up in Cashel Street after the 22 February 2011 earthquake. It is made up of shipping-container shops, with the Ballantynes Department Store reopening as a retail anchor.

Videos, NZ On Screen

The Ballantynes' Department Store fire in November 1947 claimed 41 lives and left a lasting scar on Christchurch — the city’s biggest single disaster until the 2011 earthquake. The events of that spring day are explored in this short film which intersperses archive footage with a fictional account of workers and customers in the tailoring department as the dramas of everyday life are suddenly overwhelmed. It was directed by Aileen O’Sullivan, shot by Alun Bollinger and made with the NZ Drama School graduating class of 2002 (with music by Gareth Farr).

Videos, UC QuakeStudies

A video of Mayor Bob Parker and Prime Minister John Key speaking at the opening of Re:Start Mall which has been set up on Cashel Street after the 22 February 2011 earthquake. Re:Start mall is made up of shipping-container shops, with the Ballantynes Department Store reopening as a retail anchor.

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.