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Research papers, University of Canterbury Library

Media law developments have continued across many areas in the period to mid-2013. In defamation, the New Zealand courts have begun to consider the issue of third party liability for publication on the internet, with cases involving Google searches and comments on a Facebook page. A parliamentary inquiry into a case that restricted parliamentary privilege has recommended a Parliamentary Privilege Act containing a definition of ‘proceedings in Parliament’. A satirical website increased its popularity when it fought off threatened defamation proceedings. In breach of confidence, a government body, the Earthquake Commission, obtained an interim injunction prohibiting publication of information accidentally released that dealt with the repair of earthquake-damaged properties in Christchurch, and a blogger made the information available online in breach of the order.

Audio, Radio New Zealand

More than 120 disgruntled Christchurch homeowners are taking the Earthquake Commission to court for not doing enough to fix their homes. The law firm, Anthony Harper, has been looking for participants for the group action since last year and has confirmed today it has the numbers to proceed.

Audio, Radio New Zealand

Topics - scientists are wondering how the light gets out. Maybe there is a cosmic crack in everything, because in the Journal Astrophysical Letters it is noted that there is a huge deficit of light in the universe. Owners of heritage apartments in Auckland face becoming "impoverished" according to a high-profile real estate figure, because of new laws around earthquake strengthening. Martin Dunn of City Sales says the Building Amendment Bill is "overkill". He says those trying to sell heritage apartments are having a difficult time because of the new rules. Jim Anderton, has again raised the issue of whether the Christchurch Cathedral has to come down.

Audio, Radio New Zealand

Topics - If you like a quiet time, head for the Spanish city of Seville. Seville's silent summer, they're calling this. They've banned outdoor noise. Seville's been noisy; flamenco singers, old men playing dominoes, bar patrons chatting. The city councillors have now banned most of this, and they seem to have support. Gerry Brownlee the Earthquake Recovery Minister will have the final say over what happens to a piece of land near Christchurch airport, on the corner of Memorial Ave and Russley Road. It's currently zoned as rural, but industrial development could be on the cards. The NYT wonders why with so much violence in movies and games, the big Comic-con pop entertainment convention in San Diego is so peaceful. John Banks snapped phone-driving, we saw at the weekend. John Banks accused of breaking the law again, this time for using a cellphone while driving.

Research papers, University of Canterbury Library

Active faults capable of generating highly damaging earthquakes may not cause surface rupture (i.e., blind faults) or cause surface ruptures that evade detection due to subsequent burial or erosion by surface processes. Fault populations and earthquake frequency-­‐magnitude distributions adhere to power laws, implying that faults too small to cause surface rupture but large enough to cause localized strong ground shaking densely populate continental crust. The rupture of blind, previously undetected faults beneath Christchurch, New Zealand in a suite of earthquakes in 2010 and 2011, including the fatal 22 February 2011 moment magnitude (Mw) 6.2 Christchurch earthquake and other large aftershocks, caused a variety of environmental impacts, including major rockfall, severe liquefaction, and differential surface uplift and subsidence. All of these effects occurred where geologic evidence for penultimate effects of the same nature existed. To what extent could the geologic record have been used to infer the presence of proximal, blind and / or unidentified faults near Christchurch? In this instance, we argue that phenomena induced by high intensity shaking, such as rock fragmentation and rockfall, revealed the presence of proximal active faults in the Christchurch area prior to the recent earthquake sequence. Development of robust earthquake shaking proxy datasets should become a higher scientific priority, particularly in populated regions.

Research papers, University of Canterbury Library

In this paper, we consider how religious leaders and Civil Defence authorities might collaborate to establish a two-way information conduit during the aftermath of a disaster. Using surveys and in-person interviews, clergy in different Christian denominations were asked about their roles in the earthquake, the needs of their congregations and the possibilities and obstacles to deeper collaboration with Civil Defence authorities.

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.