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Videos, UC QuakeStudies

A video of an address by Mike Greer, Director of Mike Greer Homes Ltd, at the 2014 Seismics and the City forum. This talk was part of the Building Opportunities section, and focused on the housing needs and the residential building opportunities in the inner city, Greater Christchurch, and the Canterbury region.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

Videos, UC QuakeStudies

A video of an interview with New Zealand Fire Service Chief Executive and National Commander Paul Baxter, about the findings of the coronial inquest into the CTV building deaths. Coroner Gordon Matenga found that failures by the Fire Service and Urban Search and Rescue did not contribute to the deaths of eight students at the CTV site in the aftermath of the 22 February 2011 earthquake. Baxter talks about the importance of acknowledging the families of the deceased, and the changes and improvements that have been made by the New Zealand Fire Service since the collapse of the CTV building.

Research papers, University of Canterbury Library

In recent Canterbury earthquakes, structures have performed well in terms of life safety but the estimated total cost of the rebuild was as high as $40 billion. The major contributors to this cost are repair/demolition/rebuild cost, the resulting downtime and business interruption. For this reason, the authors are exploring alternate building systems that can minimize the downtime and business interruption due to building damage in an earthquake; thereby greatly reducing the financial implications of seismic events. In this paper, a sustainable and demountable precast reinforced concrete (RC) frame system in which the precast members are connected via steel tubes/plates or steel angles/plates and high strength friction grip (HSFG) bolts is introduced. In the proposed system, damaged structural elements in seismic frames can be easily replaced with new ones; thereby making it an easily and quickly repairable and a low-loss system. The column to foundation connection in the proposed system can be designed either as fixed or pinned depending on the requirement of strength and stiffness. In a fixed base frame system, ground storey columns will also be damaged along with beams in seismic events, which are to be replaced after seismic events; whereas in a pin base frame only beams (which are easy to replace) will be damaged. Low to medium rise (3-6 storey) precast RC frame buildings with fixed and pin bases are analyzed in this paper; and their lateral capacity, lateral stiffness and natural period are scrutinized to better understand the pros and cons of the demountable precast frame system with fixed and pin base connections.

Videos, UC QuakeStudies

A video of an address by Alex Cutler, CEO of the New Zealand Green Building Council, at the 2014 Seismics and the City forum. This talk was part of the Building Communities section and explored the extent to which the new city core will be a 'government-flavoured doughnut', the key issues with this concept, and the possible solutions.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

Images, eqnz.chch.2010

A crane topples over on Victoria Street while taking glass up to some windows. No one was hurt and the glass never broke. Victoria Street was closed from 7:30am to later in the evening. This all happen on the Knox Plaza building site. Christchurch October 13, 2014 New Zealand.

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.