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Images, Alexander Turnbull Library

A man walks away from a scene of destruction after an earthquake; he is reading a newspaper whose headline is 'ACC takes earthquake hit' and because he is not looking where he is going he is about to step into the sea in which lurks a shark that represents 'levies'. A second version has the shark representing 'Nick Smith'. Context - The second Christchurch more devastating earthquake of 22 February 2011 that followed an original earthquake on 4 September 2010. Levy changes from April 1 will give businesses discounts or penalties on their workplace ACC levies based on a three-year claims history but ACC Minister Nick Smith said today that the quake would be declared an "adverse event" so Christchurch employers would not be unfairly hit with a levy increase, unless they contributed materially to an employee's injuries. (NBR 10 March 2011) Two versions of this cartoon are available Quantity: 2 digital cartoon(s).

Videos, UC QuakeStudies

A video of a panel discussion at the 2014 Seismics and the City forum. The theme of this section was Building Momentum, and it addressed panellists' views on the progress of the rebuild, the main obstacles, and how they can be resolved. The panellists are as follows: Christchurch Mayor Lianne Dalziel; Waimakariri Mayor David Ayers; Roger Sutton, CEO of CERA; Ian Simpson, CEO of the NZ Earthquake Commission; Peter Townsend, CEO of Canterbury Employers' Chamber of Commerce; and Joanna Norris, Editor of The Press.

Research papers, The University of Auckland Library

"The nuclear meltdown at Fukushima ... the Fonterra botulism scare ... the Christchurch earthquakes – in all these recent crises the role played by scientists has been under the spotlight. What is the first duty of scientists in a crisis – to the government, to their employer, or to the wider public desperate for information? And what if these different objectives clash? In this penetrating BWB Text, leading scientist Shaun Hendy finds that in New Zealand, the public obligation of the scientist is often far from clear and that there have been many disturbing instances of scientists being silenced. Experts who have information the public seeks, he finds, have been prevented from speaking out. His own experiences have led him to conclude that New Zealanders have few scientific institutions that feel secure enough to criticise the government of the day." - Publisher information. http://librarysearch.auckland.ac.nz/UOA2_A:Combined_Local:uoa_alma21259423940002091

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.

Videos, UC QuakeStudies

A video of a presentation by Dr Erin Smith during the Community Resilience Stream of the 2016 People in Disasters Conference. The presentation is titled, "A Qualitative Study of Paramedic Duty to Treat During Disaster Response".The abstract for this presentation reads as follows: Disasters place unprecedented demands on emergency medical services and test paramedic personal commitment to the health care profession. Despite this challenge, legal guidelines, professional codes of ethics and ambulance service management guidelines are largely silent on the issue of professional obligations during disasters. They provide little to no guidance on what is expected of paramedics or how they ought to approach their duty to treat in the face of risk. This research explores how paramedics view their duty to treat during disasters. Reasons that may limit or override such a duty are examined. Understanding these issues is important in enabling paramedics to make informed and defensible decisions during disasters. The authors employed qualitative methods to gather Australian paramedic perspectives. Participants' views were analysed and organised according to three emerging themes: the scope of individual paramedic obligations, the role and obligations of ambulance services, and the broader ethical context. Our findings suggest that paramedic decisions around duty to treat will largely depend on their individual perception of risk and competing obligations. A reciprocal obligation is expected of paramedic employers. Ambulance services need to provide their employees with the best current information about risks in order to assist paramedics in making defensible decisions in difficult circumstances. Education plays a key role in providing paramedics with an understanding and appreciation of fundamental professional obligations by focusing attention on both the medical and ethical challenges involved with disaster response. Finally, codes of ethics might be useful, but ultimately paramedic decisions around professional obligations will largely depend on their individual risk assessment, perception of risk, and personal value systems.

Audio, Radio New Zealand

Hon NANAIA MAHUTA to the Minister of Education: Is it still her strategy in education to "focus on teaching and learning quality" and "transparent accountabilities"? MAGGIE BARRY to the Minister of Finance: What progress is the Government making in supporting jobs and economic growth? EUGENIE SAGE to the Minister for the Environment: Does she stand by her statement that, "My preference will always be for all our sites to be safe for swimming"? CHARLES CHAUVEL to the Attorney-General: Who, other than himself and the Prime Minister, was present at the discussion on the Government Communications Security Bureau's unlawful surveillance of Mr Dotcom? NICKY WAGNER to the Minister for Canterbury Earthquake Recovery: What reports has he received on the outlook for increased employment opportunities in the rebuilding of Greater Christchurch? Rt Hon WINSTON PETERS to the Prime Minister: Does he think it is important that his Ministers, including himself, come to the House prepared to give honest answers? DARIEN FENTON to the Minister of Labour: How will employers know whether a job applicant aged 18 or 19 has been receiving a benefit for 6 months or more in order to pay the Government's starting-out wage? TIM MACINDOE to the Minister for Social Development: What announcements has she made on the new Children's Teams which form part of the Government's White Paper for Vulnerable Children? Dr DAVID CLARK to the Prime Minister: Does he stand by his comment that Government computer systems "can't actually support radical changes from Government"? Hon TAU HENARE to the Minister of Customs: How successful has SmartGate technology been at processing passengers at the border? CHRIS HIPKINS to the Minister of Education: How long will boards of trustees of the schools she proposes to close or merge in Christchurch have to consult with their local communities before they are required to provide feedback to her ahead of a final decision? CATHERINE DELAHUNTY to the Minister of Education: Does she stand by her statement to schools, about their obligation under the Official Information Act 1982, that, "New Zealand is an open and transparent democracy. They [schools] are required to release this information. You are public entities."?

Audio, Radio New Zealand

Hon DAVID PARKER to the Minister of Finance: Does he accept the BNZ statement that New Zealand’s increasing current account is “a very clear risk for New Zealand’s credit rating with Standard and Poor’s”? SHANE ARDERN to the Minister of Finance: What reports has he received on the economy? KEVIN HAGUE to the Minister for ACC: Can she confirm that staff in ACC’s Recovery Independence Service teams receive more or less remuneration dependent on whether the proportion of people receiving weekly compensation is less or more than specified duration targets? Hon DAVID CUNLIFFE to the Minister for Economic Development: Does he stand by all his recent statements? JAMI-LEE ROSS to the Minister of Police: What actions has the Government taken against illegal street racers? Hon MARYAN STREET to the Minister of Health: Has he received any reports or correspondence regarding the Community Pharmacy Services Agreement with District Health Boards and if he has, have they caused him any concern? TIM MACINDOE to the Minister of Justice: How is the Justice sector contributing to the Government’s better public services programme? GARETH HUGHES to the Minister for Climate Change Issues: Does he agree with the statement made by the Minister for the Environment, Hon Amy Adams in Rio, that, “Money spent on fossil fuels is money that could be spent on other sustainable development priorities”, and will the Government re-allocate the $889 million for ETS credits in Budget 2012 towards sustainable projects and a green economy? MIKE SABIN to the Minister of Immigration: What reports has he received on the benefits to New Zealand of the Recognised Seasonal Employer scheme? KRIS FAAFOI to the Minister of Police: Does she stand by all the statements she made to the Law and Order Committee yesterday? NICKY WAGNER to the Minister for Courts: What recent announcements has he made regarding court services for Christchurch? DENIS O'ROURKE to the Minister for Canterbury Earthquake Recovery: Does he still believe that the best way to deal with the price increase in home rentals in Christchurch is to leave it to the market?

Audio, Radio New Zealand

DAVID SHEARER to the Prime Minister: Is it still a fundamental purpose of his Government to narrow the wage gap between New Zealand and Australia, and to grow local wages in New Zealand? TODD McCLAY to the Minister of Finance: What recent reports has he received on the economy? Hon DAVID PARKER to the Minister of Finance: In dollar terms, what is the shortfall in the tax-take for the nine months to March revealed in yesterday’s Financial Statements compared to October’s pre-election update? Dr RUSSEL NORMAN to the Minister of Finance: How much has been raised to date by the Earthquake Kiwi Bonds and, at this rate, how many years will it take to cover the Government’s estimated $5.5 billion liability resulting from the Canterbury earthquakes? Hon TAU HENARE to the Minister for Social Development: How will Budget 2012 provide greater support for young people most at risk of long-term welfare dependency? Hon CLAYTON COSGROVE to the Minister for State Owned Enterprises: Does he stand by the Prime Minister’s statement regarding asset sales that “We are not going to do anything tricky there”? Dr JIAN YANG to the Associate Minister of Health: How is the Government expanding its programme to reduce rheumatic fever in vulnerable communities? Hon ANNETTE KING to the Minister of Housing: Does he stand by all his comments regarding housing? JULIE ANNE GENTER to the Minister of Transport: What is the plan to pay for the Government’s transport expenditure given that the Ministry of Transport’s Briefing to the Incoming Minister warns of a funding shortfall of $4.9 billion if high oil prices and low GDP growth continue? MARK MITCHELL to the Minister for Economic Development: How is the Government improving value for money in its procurement of services for the public sector? DARIEN FENTON to the Minister of Labour: Does she stand by her statement that “I do not want to see unnecessary change for change’s sake. Rather I am looking to put in place pragmatic solutions as we implement our manifesto commitments and let employers, employees and business focus on what they do best.”? Rt Hon WINSTON PETERS to the Prime Minister: Does he still have confidence in the Minister for Social Development and the Associate Ministers for Social Development; if so, why?  

Audio, Radio New Zealand

Questions to Ministers 1. Hon ANNETTE KING to the Minister for Canterbury Earthquake Recovery: Does he agree with the Canterbury Employers' Chamber of Commerce chief executive Peter Townsend that the reconstruction of Canterbury following the earthquake requires someone "to co-ordinate and oversee" reconstruction? 2. COLIN KING to the Minister of Finance: What steps is the Government taking to ensure the Earthquake Commission can meet claims arising from the Canterbury earthquake? 3. Hon DAVID CUNLIFFE to the Minister of Finance: What was the earliest date that Treasury formed the conclusion that South Canterbury Finance could fail, and when and by whom was that first raised with him? 4. DAVID GARRETT to the Attorney-General: Does he agree that "tikanga" as it is described in the Marine and Coastal Area (Takutai Moana) Bill will differ in meaning from iwi to iwi and hapū to hapū? 5. Hon RUTH DYSON to the Minister of Health: Are doctors and nurses having more say in how the health system is run? 6. NICKY WAGNER to the Minister for the Environment: What reports has he received on responses to the Canterbury earthquake, particularly with respect to the region's flood and waste management systems? 7. TE URUROA FLAVELL to the Attorney-General: What is the burden of proof under the Marine and Coastal Area (Takutai Moana) Bill in relation to applications for customary interests, and what type of evidence would the Crown be required to produce to prove that a customary interest had been extinguished? 8. Hon DAVID PARKER to the Attorney-General: When he answered yesterday that "hopefully" the new foreshore and seabed bill "will settle the protracted controversy around the issues of the foreshore and seabed", was he aware that the Government's confidence and supply partner Hon Pita Sharples told TV3 that he was "not entirely happy" with the new bill? 9. JO GOODHEW to the Minister for Social Development and Employment: How have Government social services been supporting the people of Canterbury? 10. PHIL TWYFORD to the Minister of Local Government: Why did the Auckland Transition Agency award the $53.8 million contract for the Auckland Council's Enterprise Resource Planning computer system without a competitive tender? 11. Dr JACKIE BLUE to the Minister of Women's Affairs: Why is the Ministry of Women's Affairs celebrating Suffrage Day? 12. CATHERINE DELAHUNTY to the Minister of Women's Affairs: How will New Zealand's forthcoming report to the UN under the Convention on the Elimination of All Forms of Discrimination Against Women explain the Government's decision to axe the Pay and Employment Equity Unit?

Audio, Radio New Zealand

Questions to Ministers 1. Dr RUSSEL NORMAN to the Minister of Finance: Does he agree with 57 percent of New Zealanders who, according to a recent UMR poll, support the introduction of a temporary earthquake levy to pay for the rebuilding of Christchurch? 2. Hon PHIL GOFF to the Prime Minister: What, according to the 2010 Investment Statement of the Government of New Zealand, was the average total shareholder return over the last five years from State-owned Enterprises and the average bond rate, and is that consistent with his statement that "it is the Government's intention to use the proceeds of those initial public offerings to actually invest in other assets that the Government would have to fund through the Government bond rate"? 3. DAVID BENNETT to the Minister for Infrastructure: What progress has the Government made on its infrastructure programme? 4. Hon ANNETTE KING to the Prime Minister: Does he stand by his statement "this Government is not prepared to turn its back on our most vulnerable citizens when they most need our help"? 5. Hon JOHN BOSCAWEN to the Acting Minister of Energy and Resources: Is it government policy for New Zealand to become a "highly attractive global destination" for oil exploration, with expansion of the oil and coal sectors leading to a "step change" in the country's economic growth as set out in the document Developing Our Energy Potential; if not, why not? 6. Hon CLAYTON COSGROVE to the Minister for Social Development and Employment: Is the Government considering extending the business assistance package for employers and employees beyond the 14-week period currently signalled; if not, why not? 7. JACQUI DEAN to the Minister of Police: What reports has she received on the latest trends in the level of crime in New Zealand? 8. Hon TREVOR MALLARD to the Prime Minister: Did he tell a meeting in Timaru last week "The entire time I've been Prime Minister I've had Treasury in my office week after week, month after month, telling me South Canterbury Finance was going bankrupt"? 9. CHRIS AUCHINVOLE to the Minister for the Environment: What advice has he received on major resource consents being considered under the Government's new national consenting policy? 10. Dr RUSSEL NORMAN to the Acting Minister of Energy and Resources: Does she agree that the joint scheme initiated by the Green Party and the Government, Warm Up New Zealand: Heat Smart, is the best initiative in the Draft New Zealand Energy Strategy because it is providing hundreds of thousands of New Zealand households with warm, dry, energy efficient homes, and creating thousands of clean green jobs? 11. Hon SHANE JONES to the Minister of Fisheries: Does he still have no major concerns about the way foreign boats were used by New Zealand companies as the Nelson Mail reports he said last year? 12. TIM MACINDOE to the Minister of Housing: What recent announcements has he made regarding the Government's Housing Innovation Fund?