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Audio, Radio New Zealand

PAUL GOLDSMITH to the Minister of Finance: What reports has he received on progress in lifting New Zealand’s household savings and reducing household debt? EUGENIE SAGE to the Minister for Canterbury Earthquake Recovery: Did the advice he has received on Christchurch City Council assets contemplate a sell off or sell down of shares in companies supervised by Christchurch City Holdings Ltd or of other council assets; if so, which ones? Hon DAVID PARKER to the Minister of Finance: Does he stand by his answer to yesterday’s primary question “as I understand it, there are no regional statistics that specifically isolate the number of people leaving any particular region to move overseas” and has the Treasury reported to him the existence of official statistics on permanent and long-term migration compiled by local council area and region? SCOTT SIMPSON to the Minister for Tertiary Education, Skills and Employment: What changes is the Government making to improve results from industry training? Hon LIANNE DALZIEL to the Minister for Canterbury Earthquake Recovery: Which of the assets identified by CERA in response to his request has he ruled out asking Christchurch City Council to sell? KATRINA SHANKS to the Minister of Justice: What changes is she making to improve the Family Court? Le'aufa'amulia ASENATI LOLE-TAYLOR to the Minister for Whānau Ora: Does she stand by her statement that “I don’t object to any vulnerable family receiving Whānau Ora support, because that’s what the money is for”? Hon ANNETTE KING to the Minister of Housing: Does he stand by all his comments on housing; if not, why not? Dr KENNEDY GRAHAM to the Minister of Foreign Affairs: What is the total number and cost of uncontested contracts given by the Ministry of Foreign Affairs and Trade to external consultants in the last two financial years? MARK MITCHELL to the Minister for Communications and Information Technology: Has she received any reports on the progress of the Government’s Ultra-Fast Broadband and Rural Broadband Initiatives? DARIEN FENTON to the Minister of Labour: Does she stand by her statement regarding foreign chartered fishing vessels “If breaches of labour law occur – such as underpayment of wages or illegal deductions or breaches of the Code of Practice, the Department of Labour will be able to investigate them and take action”? NICKY WAGNER to the Minister for the Environment: What recent announcements has she made in relation to the Waste Minimisation Fund?

Audio, Radio New Zealand

MARAMA DAVIDSON to the Minister of Housing and Urban Development: Will he commit to ensuring that the 800 tenancies terminated or otherwise affected by Housing New Zealand’s previous approach to meth testing receive compensation that genuinely reflects the level of harm done, and takes account of both direct costs and emotional distress? Hon JUDITH COLLINS to the Minister of Housing and Urban Development: Is it acceptable for Housing New Zealand tenants to smoke methamphetamine in Housing New Zealand houses? Hon PAUL GOLDSMITH to the Minister of Finance: Does he stand by all of the statements, actions, and policies of the Government in relation to the New Zealand economy? RINO TIRIKATENE to the Minister for Māori Crown Relations: Te Arawhiti: What recent announcements has he made on the scope of his new portfolio? Hon Dr NICK SMITH to the Minister of State Services: What are the dates and contents of all work-related electronic communications between former Minister Hon Clare Curran and the Prime Minister since the decision in Cabinet last year “that the CTO be appointed by, and accountable to, the Prime Minister and the Ministers of Government Digital Services and Broadcasting, Communications and Digital Media”? Dr DEBORAH RUSSELL to the Minister of Finance: What is his reaction to the Independent Tax Working Group’s interim report released today? Hon NIKKI KAYE to the Minister of Education: How many communications has she received from teachers or principals in the last three days regarding teacher shortages, relief teacher issues, and increases in class sizes, and is she confident there will be no more primary teacher strikes this year? Hon NATHAN GUY to the Minister for Biosecurity: How many inbound passengers arrived at Auckland International Airport yesterday between 2 a.m. and 5 a.m., and how many dog detector teams worked on the Green Lane at this time? TAMATI COFFEY to the Minister of Housing and Urban Development: What steps is the Government taking to ensure Housing New Zealand is a compassionate landlord focused on tenant well-being? STUART SMITH to the Minister for Courts: Is he confident that the Canterbury Earthquakes Insurance Tribunal will comply with all requirements of the rule of law? SIMEON BROWN to the Minister of Health: When did the Expert Advisory Committee on drugs give its advice that synthetic cannabinoids AMB-FUBINACA and 5F-ADB be scheduled as Class A controlled drugs, and what action has he taken on this advice? ANAHILA KANONGATA'A-SUISUIKI to the Minister of Commerce and Consumer Affairs: What measures has the Government announced to protect the public from unscrupulous wheel-clamping practices?

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.

Research papers, University of Canterbury Library

The Canterbury earthquakes in 2010 and 2011 had a significant impact on landlords and tenants of commercial buildings in the city of Christchurch. The devastation wrought on the city was so severe that in an unprecedented response to this disaster a cordon was erected around the central business district for nearly two and half years while demolition, repairs and rebuilding took place. Despite the destruction, not all buildings were damaged. Many could have been occupied and used immediately if they had not been within the cordoned area. Others had only minor damage but repairs to them could not be commenced, let alone completed, owing to restrictions on access caused by the cordon. Tenants were faced with a major problem in that they could not access their buildings and it was likely to be a long time before they would be allowed access again. The other problem was uncertainty about the legal position as neither the standard form leases in use, nor any statute, provided for issues arising from an inaccessible building. The parties were therefore uncertain about their legal rights and obligations in this situation. Landlords and tenants were unsure whether tenants were required to pay rent for a building that could not be accessed or whether they could terminate their leases on the basis that the building was inaccessible. This thesis looks at whether the common law doctrine of frustration could apply to leases in these circumstances, where the lease had made no provision. It analyses the history of the doctrine and how it applies to a lease, the standard form leases in use at the time of the earthquakes and the unexpected and extraordinary nature of the earthquakes. It then reports on the findings of the qualitative empirical research undertaken to look at the experiences of landlords and tenants after the earthquakes. It is argued that the circumstances of landlords and tenants met the test for the doctrine of frustration. Therefore, the doctrine could have applied to leases to enable the parties to terminate them. It concludes with a suggestion for reform in the form of a new Act to govern the special relationship between commercial landlords and tenants, similar to legislation already in place covering other types of relationships like those in residential tenancies and employment. Such legislation could provide dispute resolution services to enable landlords and tenants to have access to justice to determine their legal rights at all times, and in particular, in times of crisis.

Research papers, University of Canterbury Library

When disasters and crises, both man-made and natural, occur, resilient higher education institutions adapt in order to continue teaching and research. This may necessitate the closure of the whole institution, a building and/or other essential infrastructure. In disasters of large scale the impact can be felt for many years. There is an increasing recognition of the need for disaster planning to restructure educational institutions so that they become more resilient to challenges including natural disasters (Seville, Hawker, & Lyttle, 2012).The University of Canterbury (UC) was affected by seismic events that resulted in the closure of the University in September 2010 for 10 days and two weeks at the start of the 2011 academic year This case study research describes ways in which e-learning was deployed and developed by the University to continue and even to improve learning and teaching in the aftermath of a series of earthquakes in 2010 and 2011. A qualitative intrinsic embedded/nested single case study design was chosen for the study. The population was the management, support staff and educators at the University of Canterbury. Participants were recruited with purposive sampling using a snowball strategy where the early key participants were encouraged to recommend further participants. Four sources of data were identified: (1) documents such as policy, reports and guidelines; (2) emails from leaders of the colleges and academics; (3) communications from senior management team posted on the university website during and after the seismic activity of 2010 and 2011; and (4) semi-structured interviews of academics, support staff and members of senior management team. A series of inductive descriptive content analyses identified a number of themes in the data. The Technology Acceptance Model 2 (Venkatesh & Davis, 2000) and the Indicator of Resilience Model (Resilient Organisations, 2012) were used for additional analyses of each of the three cases. Within the University case, the cases of two contrasting Colleges were embedded to produce a total of three case studies describing e-learning from 2000 - 2014. One contrast was the extent of e-learning deployment at the colleges: The College of Education was a leader in the field, while the College of Business and Law had relatively little e-learning at the time of the first earthquake in September 2010. The following six themes emerged from the analyses: Communication about crises, IT infrastructure, Availability of e-learning technologies, Support in the use of e-learning technologies, Timing of crises in academic year and Strategic planning for e-learning. One of the findings confirmed earlier research that communication to members of an organisation and the general public about crises and the recovery from crises is important. The use of communication channels, which students were familiar with and already using, aided the dissemination of the information that UC would be using e-learning as one of the options to complete the academic year. It was also found that e-learning tools were invaluable during the crises and facilitated teaching and learning whilst freeing limited campus space for essential activities and that IT infrastructure was essential to e-learning. The range of e-learning tools and their deployment evolved over the years influenced by repeated crises and facilitated by the availability of centrally located support from the e-Learning support team for a limited set of tools, as well as more localised support and collaboration with colleagues. Furthermore, the reasons and/or rate of e-learning adoption in an educational institution during crises varied with the time of the academic year and the needs of the institution at the time. The duration of the crises also affected the adoption of e-learning. Finally, UC’s lack of an explicit e-learning strategy influenced the two colleges to develop college-specific e-learning plans and those College plans complemented the incorporation of e-learning for the first time in the University’s teaching and learning strategy in 2013. Twelve out of the 13 indicators of the Indicators of Resilience Model were found in the data collected for the study and could be explained using the model; it revealed that UC has become more resilient with e-learning in the aftermath of the seismic activities in 2010 and 2011. The interpretation of the results using TAM2 demonstrated that the adoption of technologies during crises aided in overcoming barriers to learning at the time of the crisis. The recommendations from this study are that in times of crises, educational institutions take advantage of Cloud computing to communicate with members of the institution and stakeholders. Also, that the architecture of a university’s IT infrastructure be made more resilient by increasing redundancy, backup and security, centralisation and Cloud computing. In addition, when under stress it is recommended that new tools are only introduced when they are essential.